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| 71. | specification cost |
| 特定成本|规定成本 |
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| 72. | As a result of the lending excesses of the 1980s, which left a legacy of heavy indebtedness and crippled financial institutions, U.S. banks and other lenders had tightened lending standards in the 1990s. |
| 80年代出现的过量借贷造成借方负债累累，贷方资金短缺，因此美国各银行和其他借贷机构在90年代提高了借贷标准。 |
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| 73. | cost consciousness;cost overruns. |
| 成本意识；成本增量 |
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| 74. | alternative costs |
| 替换成本;选择成本 |
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| 75. | Baseline costs; Base costs |
| 基线成本;基本成本 |
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| 76. | operational cost |
| 经营成本;经营成本 |
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| 77. | Base costs; Baseline costs |
| 基本成本;基线成本 |
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| 78. | prime cost |
| 主要成本,直接成本 |
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| 79. | Cost Accounting Manager/Supervisor |
| 成本经理/成本主管 |
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| 80. | distributive cost |
| 发行成本|销售成本 |
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