物流专业英语（第3版） 教学课件 作者 齐利梅答案 15《物流专业英语》pptunit15transportcosts.pptVIP

《物流专业英语》 Unit 15 Transport costs 运输成本 Key to the exercises 练习答案 1. Answer the following questions in English: 1. What is the purpose of costing? The prime purpose of costing is to show the total cost of the service rendered, and to analyze the composition of that cost. This means effective control over each element of the cost. 2. What is the definition of a cost unit? A cost unit is the cost per item. 3. What is the difference between direct and indirect costs? A direct cost is one that goes directly to a cost centre or cost unit. In the case of a vehicle, such things as fuel, oil, t