在商业活动中，费用是不可避免的，而费用的分摊则是一种公平和合理的方式。本文将为您介绍费用的分摊英语以及与之相关的词汇。
费用的分摊英语：Cost Allocation
1. Direct Cost 直接成本
Direct cost refers to the expenses that are directly related to the production of goods or services, such as raw materials and labor costs.
直接成本是指与生产商品或服务直接相关的支出，例如原材料和劳动力成本。
2. Indirect Cost 间接成本
Indirect cost refers to the expenses that are not directly related to the production of goods or services, such as rent, utilities, and insurance.
间接成本是指与生产商品或服务没有直接关系的支出，例如租金、水电费和保险费。
3. Overhead Cost 经常性费用
Overhead cost refers to the ongoing expenses that are required to keep a business running, such as rent, utilities, and salaries.
经常性费用是指保持企业运转所需的持续性支出，例如租金、水电费和工资。
4. Fixed Cost 固定成本
Fixed cost refers to the expenses that do not change regardless of the level of production, such as rent and insurance.
固定成本是指无论生产水平如何都不会改变的支出，例如租金和保险费。
5. Variable Cost 变动成本
Variable cost refers to the expenses that vary with the level of production, such as raw materials and labor costs.
变动成本是指随着生产水平的变化而变化的支出，例如原材料和劳动力成本。
费用的分摊是商业活动中必不可少的一部分，通过合理的分摊可以使企业的财务更加公平和透明。掌握相关的英语词汇，有利于我们更好地理解和应对商业活动中的财务问题。