实际成本: actual cost; outlay costs学说: theory; doctrine按实际成本: at actual cost实际成本: actual cost; outlay costs◇实际成本计算 actual costing实际成本法: actual cost method; actual costing; actual costs method实际成本制: actual cost system; actual costs system取得成本学说: acquisition cost theory实际成本惯例: historical-cost rules实际成本会计: actual costs accounting实际成本汇总: actual cost data collection实际成本计算: actual costing实际成本租金: actual cost rent价值的成本学说: cost theory of value过去成本（即实际成本）: historical cost实际成本；历史成本: historical cost真正的成本, 实际成本: bona fide cost贸易实际成本条件: real cost terms of trade实际成本会计制: actual costs accounting system实际成本会计制度: actual cost accounting system实际成本加报酬: cost-plus实际成本贸易条件: real cost terms of trade; real costs terms of trade实际成本, 历史成本, 过去成本: historical cost实际成本；历史成本；原始成本: historical cost实际工作的实际成本: actual cost of work performed成本发生帐户, 实际成本帐: cost incurred account
