直接成本就是提供产品和服务所需要的成本(也就是直接原料和直接人工投入)。
Direct costs are classified as the costs that go into creating the product or service (that is, direct materials and direct labor).
软件的可维护性是构成软件质量的一个重要方面，直接决定了在软件系统或产品上需要投入多大的成本与精力。
Software maintainability is a key aspect of quality to software, which directly impact how much effort and cost will be spent on related systems or productions.
第二，软件企业最宝贵的资产是人才，软件产品开发过程中直接人工的投入在产品成本中占很重要的部分，但这部分无法抵扣相应的进项税额。
Secondly, the most valuable asset of the enterprises in the line of software is the talented employees, whose efforts account for the lion's share, but these can not be covered by the Tax Deduction.
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