成本

All fixed costs become variable in costs in the long run.

从长远来看，所有的固定成本会变成易变动的在成本上。

Increased costs involved with waste disposal, higher costs involved with the supply of drinking water and that of flocculent are just a few examples, which mean increased operation costs for the user of dewatering and flocculent plants.

增加的成本费用包括废物的处理，饮用水以及絮凝剂的供应。这仅仅是若干方面。这些方面对于排水和絮凝剂装置的用户来说，就是运行成本的增加。

The direct emissions of wet desulphurized flue gas will cause flue pipe and chimney corrosion and so on a series of questions, therefore the wet desulphurized flue gas should be reheated.

实际工程中应用最多的脱硫烟气再加热型式为间接加热法，但传热效率较低，导致成本很高，因此，探索新的高效低成本加热技术就非常重要。

In the meantime, the analysis result of health insurance utilization is same as foreign countries' study result, that is, teeth fluoridation may reduce dental treatment cost and utilization of dental care service. In addition, the assumption in this research model, cost-benefit effectiveness analysis shows that present fluoridation benefit cannot cover its own cost.

虽然成本效益分析并非卫生政策唯一考量因素，但鉴於政府财政有限，在目前公共支出逐年增加的情形下，如何有效防龋又符合成本效益，应为可讨论之议题，希望透过本研究，可以提供政府作为预算资源配置或卫生政策修订之参考。

The author analyzes an insurance database to evaluate the utilization of dental care preventive service and cost-benefit effectiveness of teeth fluoridation and anti-decay treatment program in central part of Taiwan.

全民健康保险自93年7月1日起实施儿童牙齿涂氟预防保健服务迄今已逾四年，本研究旨在探讨使用该项预防保健服务对健保牙医医疗利用之影响，并对涂氟支出之成本与减少之医疗费用进行成本效益分析（cost-benefit analysis，CBA）。

Methods: A retrospective study was conducted using an insurance database from Bureau of Nation Health Insurance - Central regional branch with registered children born in 2001 who received teeth fluoridation and anti-decay program. The difference of utilization of dental care preventive service analysis was based on each individual child's character and required dental treatment. For cost-benefit analysis, children were selected who were eligible receiving or non- receiving this benefit from July 1, 2004 till 2007. Two groups were compared by frequency matching analysis, based on sex, medical provide territories, insured fee. Additional Incremental benefit/cost method of cost-benefit analysis is also conducted to evaluate the service providing cost increasing and dental treatment cost decreasing effectiveness.

研究方法主要系透过健保局中区分局93年至96年儿童牙科医疗费用统计资料，比较90年次出生之儿童接受涂氟预防保健服务之人口学特质及其涂氟前后牙科医疗利用差异；并依该等对象接受涂氟预防保健服务与否区分两组，就其性别、就医地区别与全民健保投保金额组别等予以配对，进一步应用成本效益分析（cost-benefit analysis，CBA）之增量益本比（Incremental benefit/cost method，IBC），探讨儿童牙齿涂氟预防保健服务成本的增加，使牙科医疗费用减少所带来效益的增加为何。

SCM possesses the incomparable qualities of being extroversive, competitive, foresighted and integrated.

论文概括和总结了战略成本管理的基本原理、基本内容和战略成本管理实施的具体程序。

The article is an offerred cost model with passenger transportation and freightage is the beneficial exploration that deepens carriage cost research.

本文以旅客运输和货物运输为例提供的成本模型是深化运输成本研究的有益探索。

The cost of the full-motion video ad was not disclosed, but it will be far more expensive than traditional print ads, according to executives familiar with the technology, developed by a US company called Americhip.

两家公司没有披露这种全动态视频广告的成本，但了解该技术的高管表示，成本将远高于传统的印刷广告。这项技术是由一家名为Americhip的美国公司开发的。

This article through develops to our country cost management accountant reviews and forecasts, carefully examines the cost management accounting study focal point with historical and the development judgment the evolution, with the aim of discovering to its futurology and the practice utilization beneficial enlightenment.

本文通过对我国成本管理会计发展回顾与展望，用历史和发展的眼光审视成本管理会计研究焦点的演变，以便从中找出对其未来研究和实务运用有益的启示。

And Pharaoh spoke to Joseph, saying, Your father and your brothers have come to you.

47：5 法老对约瑟说，你父亲和你弟兄们到你这里来了。

Additionally, the approximate flattening of surface strip using lines linking midpoints on perpendicular lines between geodesic curves and the unconditional extreme value method are discussed.

提出了用测地线方程、曲面上两点间短程线来计算膜结构曲面测地线的方法，同时，采用测地线间垂线的中点连线和用无约束极值法进行空间条状曲面近似展开的分析。