Average cost音標為[??v?r?d? k?st]，基本翻譯為“平均費用”。速記技巧可以考慮將其拆分為單詞的音節，如“av-er-idge-kost”，以便更快速地記住這個單詞。

Average cost 的英文詞源是拉丁語“ad”加上“venire”表示“來”和“costum”表示“費用”，意為“到來的費用”。

變化形式：復數形式為averages，比較級averagely，最高級：averagesthe most。

相關單詞：

1. budget：意為“預算”，其詞源和average cost有關，表示政府或個人根據收入和支出做出的計劃。

2. cost-effective：意為“成本效益的”，該詞是由cost和effective組合而成，表示在成本和效果之間的平衡。

3. overheads：意為“間接費用”，overhead一詞源于中世紀商人分攤的固定費用，如租金、工資等。

4. expenditure：意為“支出”，其詞源和cost有關，表示花費金錢的行為。

5. cost-price：意為“成本價格”，該詞是由cost和price組合而成，表示商品或服務的成本價格。

6. cost-benefit analysis：意為“成本效益分析”，該詞是由cost和benefit分析組合而成，用于評估某項行動的成本和收益。

7. cost-share：意為“分攤費用”，該詞是由cost和share組合而成，表示共同分擔的費用。

8. cost-recovery plan：意為“成本回收計劃”，該詞是由cost recovery組合而成，旨在收回成本或賺取利潤。

9. cost-per-unit：意為“單位成本”，該詞是由cost和per unit組合而成，表示每個單位的成本。

10. marginal cost：意為“邊際成本”，該詞來源于經濟學，表示額外增加一個單位產量所需要增加的成本。

常用短語：

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.