基本: basic; fundamental发生: happen; occur; take place; a ...层: I storey; tier; stratum发生层分化: horizon differentiation horizonation; horizon differentiation, horizonation发生层界线: horizon boundary发生层命名: horizon designation发生层异化: differentiation of horizon甲发生层: zona germinativum unguis土壤发生层: soil genetic horizon soil horizon; soil genetic horizon, soil horizon基本发行量: guaranteed circulation基本发送单位: basic transmission unit作业成本发生因素: cost driver成本发生帐户, 实际成本帐: cost incurred account各作业的成本发生因素: cost driver日内瓦国际学校基本发展基金: capital development fund of the international school in geneva新界西北部基本发展策略研究: north west new territories base strategy studies以成本发生之经常与否为基础: base of regularity of occurence; base of regularity of occurrence作业成本发生因素（作业成本动因）: cost driver作业成本发生因素单位费用: cost driver rate伴生层: accompanying bed初生层: primary layer孪生层: twinned layer外生层: ectal layer新生层: cambium原生层: primary layer
