cost approach

• [经] 成本计算法； 成本处理

cost approach的用法和样例：

例句

1. Inventories are normally accounted for at historical cost, as the cost principle requires.
   根据历史成本原则，存货通常按历史成本进行会计处理。
2. If a company gives its employees options in lieu of part of their pay, it will have greater latitude in dealing with its pay cost.
   如果公司给予雇员股票认购权代替他们的部分薪资，将使公司在处理工资成本方面具有更大的空间。