first cost的音標是[?f??rst k?st]，基本翻譯是“第一成本”。速記技巧可以考慮使用首字母縮略法來記，即“F C”，其中F代表first，C代表cost。

First cost 的英文詞源是 cost，意為“費用，成本”。其變化形式主要有 cost-costs-cost。相關單詞有：

1. Original cost：原始成本，最初的成本。

2. Total cost：總成本，包括直接成本和間接成本。

3. Variable cost：變動成本，隨產(chǎn)量的變化而變化。

4. Fixed cost：固定成本，不隨產(chǎn)量的變化而變化。

5. Cost of goods sold：銷售商品的成本。

6. Cost accounting：成本會計，用于計算和控制成本的會計系統(tǒng)。

7. Cost center：成本中心，負責管理和控制成本的部門或單位。

8. Cost reduction：成本削減，通過優(yōu)化流程和減少浪費來降低成本。

9. Cost overrun：成本超支，實際成本超過預算成本。

10. Cost-benefit analysis：成本效益分析，用于評估某項措施的成本和收益。

以上這些單詞都與成本和費用相關，體現(xiàn)了 first cost 的含義和用法。

常用短語：

1. first and foremost

2. first cost

3. first in line

4. first step

5. first impression

6. first time

7. first rate

例句：

1. First and foremost, we should respect others.

2. The first cost of a new product is usually high.

3. She was always the first in line for the latest pop music.

4. Taking the first step is always difficult, but it"s necessary.

5. The first impression of a person is often lasting.

6. I"ve never been to Europe before.

7. This is the first time I"ve seen such a beautiful landscape.

英文小作文：

First Cost: The Importance of Starting Well

Starting well is essential in any pursuit, whether it"s learning a new skill, achieving a goal, or building a relationship. When it comes to starting something new, the first cost can be a significant factor in determining whether or not we will persist and succeed.

The first cost of anything – be it a product, a relationship, or a journey – can be high. It involves time, energy, resources, and possibly even risk. But just like anything worthwhile, the first cost is also worth it. It"s what drives us to push forward and persevere, even when faced with challenges and setbacks.

The first cost can be a daunting thought, but it"s essential to remember that it"s not an end in itself. It"s a necessary step on the way to achieving our goals and desires. By approaching the first cost with an open mind and a positive attitude, we can turn it into an opportunity for growth and learning, rather than a source of anxiety and fear.

In conclusion, the first cost is an inevitable part of any pursuit that requires effort and dedication. It"s not something to be afraid of, but rather something to be embraced and used as motivation to succeed. By approaching it with courage and determination, we can turn our first cost into a stepping stone to success and fulfillment.