contract costs 契约成本(contract cost的名词复数)
契约费用
- Other direct costs, referring to other expenses that may be directly included in the contract costs.
其他直接费用,指其他可以直接计入合同成本的费用。 - Both the schedule of the contracted project and the contract costs to complete the contract can be measured in a reliable way.
合同完工进度和为完成合同尚需发生的成本能够可靠地确定。 - The imperfectness of contracts causes the inevitable existence of accounting policy choices, and the different contract costs lead to different motives in accounting policy choice.
契约的不完备性导致会计政策选择权的必然存在,而不同的契约成本导致不同的会计政策选择动机。