Differential cost（差别成本）：某一特定计划与备选计划之间预期成本的差额。
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短语
决策差别成本
discretionary cost
无差别成本
non-differential cost
;
sunk cost
差别成本计算
[会计]
differential costing
净差别成本
net differential cost
预期差别成本
expected differential cost
资料成本差别
Materials cost variance
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differential costs
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differential cost
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