根据生产费用计入产品成本的方式所划分的直接计入成本和间接计入成本。 直接计入成本是指生产费用发生时，能直接计入某一成本计算对象的费用。 某项费用是否属于直接计入成本，取决于该项费用能否确认与某一成本计算对象直接有关和是否便于直接计入该成本计算对象。企业生产经营过程中所消耗的原材料、备品配件、外购半成品、生产工人计件工资通常属于直接成本。
而且考虑到毛利润只计入了直接生产成本，却排除了销售、流通、管理及财务费用，因此实际利润增长率还要小的多。
But gross margins take account only of the direct costs of production; they exclude selling, distribution, administrative and financial costs, which have all risen more slowly.
购买方为进行企业合并发生的各项直接相关费用也应当计入企业合并成本。
All relevant direct costs incurred to the acquirer for the business combination shall also be recorded into the cost of business combination.
其他直接费用，指其他可以直接计入合同成本的费用。
Other direct costs, referring to other expenses that may be directly included in the contract costs.
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