直接成本

The direct cost of production of industrial enterprises include direct materials, direct labour and production overheads.

工业企业的生产成本项目，包括直接材料、直接工资和制造费用。

Should we split our sales cost center into direct and indirect sales?

我们应该直接使我们的销售成本中心分裂成间接和直接销售吗？

A second point to consider in the equivalent units' computing is that the three factors are generally introduced in different ways throughout manufacturing.

产品成本由直接材料、直接人工、制造费用等三要素构成，此三要素在生产过程中发生的时间影响这约当产量的计算。

In reducing direct cost of raw materials to be used in whole petrifaction industry, 7 what direct data charge occupies a product to make cost.

二、降低直接材料费用在整个石化行业中，直接材料费用占产品制造成本的 7。。。

While the direct costs of the sourced sawmill chips appear to be lower, there are additional direct costs which means that their actual costs are higher.

虽然直接费用的来源锯木厂芯片似乎较低，有更多的直接费用，这意味着他们的实际成本比较高。

The anode catalyst for direct methanol fuel cell is Pt-W-Sn/C, and it is prepared through dispersing carbon black in distilled water, adding H2PtCl6, tungstate and stannate, stirring to make the metal salt and H2PtCl6 adsorbed fully; dropping reductant to reduce and deposite until complete reaction; washing with distilled water, filtering and drying to obtain black C carried sanitary Pt-W-Sn catalyst. The catalyst has excellent methanol catalyzing activity and low cost, and its use can lower the cost of direct methanol fuel cell greatly and raise the performance/cost ratio of the cell.

一种直接甲醇燃料电池阳极催化剂是Pt-W-Sn/C；其制备方法是将碳黑分散在蒸馏水中，然后加入H2PtCl6、钨酸盐和锡盐，搅拌使得金属盐与H2PtCl6被充分吸附；逐滴加入还原剂使之还原沉积，待反应完全后，用蒸馏水洗涤，过滤，然后于干燥箱中干燥，便得到黑色的C负载Pt-W-Sn三元催化剂；该催化剂具有很好的甲醇催化活性，价格低廉，可以大大降低直接甲醇燃料电池的成本，提高电池的性能价格比和市场竞争能力。

However,the initial direct costs undertaken by financing lease lessors is actually the capital expenditure.The cause of capital expenditure is that financing lease lessors never yield rent revenue in the following periods.The initial direct costs are supposed to be handled as the compone...

出租人承担的初始直接费用实质上是融资租赁出租人为获取以后各期的租金收益发生的资本性支出，其应当构成融资租赁资产的成本，不应当作为一种债权资产处理，并由此对现行准则中有关融资租赁初始直接费用会计处理提出了改进建议。

The core of all behavior is to communicate between person and person, and to Internet character, IM is the directest communication way between person and person, can make the relation between person and person is built more quickly, of information deliver directer also quicker, raised an user to get the efficiency of information greatly thereby, reduced information to get cost.

人与人之间一切行为的核心是沟通，而对互联网而言，IM是人与人之间最直接的沟通方式，可以使人与人之间的关系更迅速建立起来，信息的传递也更直接更快捷，从而大大提高了用户获取信息的效率，降低了信息获取成本。

A direct method to prepare nanometre catalyst of positive electrode for methyl alcohol fuel battery is to add strong oxidant to a mixed solution of manganese nitrate and some other metal nitrate, to coat them on the graphite electrode to have catalyst precursor produced, then to prepare the non-platinum nanometre catalyst of metal ion-doped manganese dioxide with carbon as a carrier by thermolytic reaction of the in-situ precursor. The prepared catalyst has the advantages of high electrical catalytic activity of methyl alcohol, high performance to protect against CO poison and low price, and it can lower the battery manufacturing cost effectively as well as can raise the entire electrical property of the battery so that the price performance and the market competitive edge of the battery are enchnaced effectively.

一种直接甲醇燃料电池阳极纳米催化剂的制备方法是在硝酸锰和其它金属硝酸盐的混合溶液中加入强氧化剂，涂抹于石墨电极上制成催化剂先驱体，通过先驱体在原位的热分解反应来制备以碳为载体的金属离子掺杂二氧化锰非铂纳米催化剂；制得的催化剂具有高的甲醇电催化活性、高的抗CO毒化性能以及低廉的价格等优点，可以有效地降低电池的制造成本，提高电池的整体电性能，从而有效地提高直接甲醇燃料电池的性能价格比及市场竞争能力。

To obtain sufficient profits is premised for the survival and development of enterprises, and the most direct and effective way to get profits is to reduce costs, therefore enterprises through better cost management to enhance their competitive edge..

企业的生存和发展必须以获取足够的利润为前提，而获取利润的最直接有效的途径就是降低成本，为此企业必须通过加强成本管理来增强竞争力，以获取更多的利润。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。