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cost pool

查词链接:https://www.dute.org/dict/cost_pool复制链接
成本池:一种用于管理和分配成本的方法。
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abstract:
Cost pools is an accounting term that refers to groups of accounts serving to express the cost of goods and service allocatable within a business or manufacturing organization. The principle behind the pool is to correlate direct and indirect costs with a specified cost driver, so to find out the total sum of expenses related to the manufacture of a product.

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