Average cost

Average cost音标为[ˈævərɪdʒ kɒst]，基本翻译为“平均费用”。速记技巧可以考虑将其拆分为单词的音节，如“av-er-idge-kost”，以便更快速地记住这个单词。

Average cost 的英文词源是拉丁语“ad”加上“venire”表示“来”和“costum”表示“费用”，意为“到来的费用”。

变化形式：复数形式为averages，比较级averagely，最高级：averagesthe most。

相关单词：

1. budget：意为“预算”，其词源和average cost有关，表示政府或个人根据收入和支出做出的计划。

2. cost-effective：意为“成本效益的”，该词是由cost和effective组合而成，表示在成本和效果之间的平衡。

3. overheads：意为“间接费用”，overhead一词源于中世纪商人分摊的固定费用，如租金、工资等。

4. expenditure：意为“支出”，其词源和cost有关，表示花费金钱的行为。

5. cost-price：意为“成本价格”，该词是由cost和price组合而成，表示商品或服务的成本价格。

6. cost-benefit analysis：意为“成本效益分析”，该词是由cost和benefit分析组合而成，用于评估某项行动的成本和收益。

7. cost-share：意为“分摊费用”，该词是由cost和share组合而成，表示共同分担的费用。

8. cost-recovery plan：意为“成本回收计划”，该词是由cost recovery组合而成，旨在收回成本或赚取利润。

9. cost-per-unit：意为“单位成本”，该词是由cost和per unit组合而成，表示每个单位的成本。

10. marginal cost：意为“边际成本”，该词来源于经济学，表示额外增加一个单位产量所需要增加的成本。

常用短语：

1. Average cost per item

2. Total average cost

3. Break-even point

4. Cost per unit

5. Variable cost

6. Fixed cost

7. Total cost

例句：

1. The average cost per item of producing this product is $5.

2. The total average cost of producing this product includes both materials and labor.

3. The break-even point for this business is at 50 units sold.

4. The cost per unit for this product is variable, depending on the quantity purchased.

5. Fixed costs include rent and salaries, while variable costs are those that change based on production levels.

6. The total cost of producing this product includes all costs associated with its production, including fixed and variable costs.

英文小作文：

Title: Understanding Costs and Profitability

In business, costs are an essential component of profitability. Understanding the various types of costs and how they affect profitability is crucial for effective decision-making. There are several types of costs that businesses need to consider, including fixed costs, variable costs, and average costs per item. Fixed costs are those that remain the same regardless of production levels, such as rent and salaries. Variable costs, on the other hand, change based on production levels, such as materials and labor expenses. The average cost per item refers to the cost of producing a specific product or service divided by the quantity produced. It helps businesses determine the break-even point, which is the point at which the business will neither profit nor incur losses. By understanding these costs and how they interact, businesses can better manage their resources and make informed decisions that lead to greater profitability.