成本

Companies Signal Support for Administration Initiative to Improve Health Quality, Reduce Costs - More than 100 employers have committed in the past month to goals that will improve health care quality and lower costs for employees and their families, HHS Secretary Mike Leavitt announced....

公司信号支持政府主动改善卫生质量，降低成本-百余雇主在过去一个月来犯目标，从而提高医疗质量，降低成本，为雇员及家属HHS的秘书麦克leavitt宣布

Each time an uninsured American steps foot into an emergency room with no way to reimburse the hospital for care, the cost is handed over to every American family as a bill of about $1,000 that is reflected in higher taxes, higher premiums, and higher health care costs; a hidden tax that will be cut as we insure all Americans.

每一次，当一个没有保险的美国人拖着脚走进急诊室，却无法支付其医疗费用的时候，这样的成本便会以一张1000美元的账单的形式转嫁到每个美国家庭：更高的税负、更高的保险费和更高的医疗成本。因此，如果我们为每个美国人提供医疗保险，我们便能减少大量的隐性税负。

Although the theory is simple and clear,but it does not consider the costs of tax planning, especially the hidden tax burden as well as non-tax costs. The goal of the traditional theory is tax minimization, the goal is defective. In1992, Scholes and Wolfson put forward the concept of effective tax planning in their book"Taxes and business strategy". To a large extent ,the theory makes up for the limitations of early tax planning.

该理论虽然简单明确，但是它没有全盘考虑税务筹划的成本，尤其是隐性税负以及非税成本，只以纳税最小化为目标，这是该传统理论的最大缺陷，同时，该理论仅站在企业角度进行税务筹划决策，忽略了企业利益相关者的税收利益。1992年，迈伦·斯科尔斯和马克·沃尔夫森在其著作《税收与企业战略》中提出了有效税务筹划的概念，在很大程度上弥补了早期税务筹划的局限性。

We should take the high-cost things to the low-cost district to do, and China is at the advanced place.

要把成本高的地区的事情拿到成本低的地区来做，中国在这方面是处于有利地位的。

But that is because high-cost US companies are turning to China as a low-cost offshore efficiency solution.

但这是因为高成本的美国企业纷纷转向中国，把中国当作一个低成本、高效益的海外解决方案。

Manufacturing industries have been able to relocate from high-cost to low-cost locations.

制造业由成本高昂的地区迁移到成本低的地区。

They can then use predications of future volume levels to identify high-cost and low-cost actions.

然后他们便可以使用未来产量水平的论断来识别高成本和低成本的行为。

Therefore, this article based on consumer switching costs and the limited liability effect of debt, builded a duopoly competition model of horizontal differentiation, using a combination of game theory and computer simulation to be an analysis methods, inspection the firm's Financial decisions in the capital market and the competitive strategy in product market when the customer switching costs existed.

因此，本文基于对消费者行为中的顾客转换成本考虑，从债务的有限责任效应出发，构建一个双寡头的横向差异化竞争模型，采用博弈论与计算机模拟相结合的分析方法，考察存在顾客转换成本时，企业在资本市场上作出的融资决策以及在产品市场上作出的竞争策略。

According to Hotelling's view (Hotelling, 1931), non-renewable nature lead to the result that oil price is always greater than the marginal cost.

成本作为石油价格的第二个层次也是必然的，主要来自石油产业的投资和生产销售石油产品的成本。

The second part builds up the frame of the human resource cost management based on the rules of the economy and education.

第二部分遵循教育规律和经济规律，在把握高校人力资源特点和成本管理理论的基础上，尽量客观、系统地构建了高校人力资源成本管理的基本框架。

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。