cost accounting 450 |

costing the taxpayer £10 billion a year, A #£ A 100 'fZ.HI'lo 0 [VN to inf] The hospital will cost an estimated £2 million to build.    if H It

200    o It costs a fortune to fly first class.

AH$$o 2 to cause the loss of sth l£i)t A; $it8A: [VNN] That one mistake almost cost him his life. $|5 — /h ^ fl ¥ ^ iffc ^ # o o A late penalty cost United the game (= meant that they did not win the game).

o [VN] The closure of the factory is likely to cost 1 000

jobs.wmxr-%:m, imm 1000

T o 3 [VNN] to involve you in making an effort or doing sth unpleasant          ft & 3? A ;  1# 7F 1t A W :

The accident cost me a visit to the doctor. $|S JA If 1# ISA^fT-o o Financial worries cost her many sleepless nights. M A ^ A  ^ Bfc 7c A A BS „

4 (costed, costed) [VN] [usually passive] ~ sth (out) to esti­mate how much money will be needed for sth or the price that should be charged for sth jA^jAA; : The project needs to be costed in detail. &

#£fll£Kl      O Their accountants have costed the

project at $8.1 million. M1W^i+WA^ilt7®I©JAAA 810 A Ao 0 Have you costed out these proposals yet?

A %   ^ #r # A.#J It      ? — see also costing

IRTCl cost sb 'dear to make sb suffer a lot A;   That one mistake has cost him

dear over the years.         T AH#}

ft jjj 0 it will 'cost you (informal) used to say that sth will be expensive A i# !M; Sc it ik £ ^: There is a de luxe model available, but it’ll cost you. ffS^Ml^J, flit — more at arm n.

SYNONYMS

cost

be ♦ sell ♦ retail ♦ set sb back sth

These are all words that can be used when sth costs a particular amount of money and you need to pay that amount in order to buy, make or do it. 1U±#ia]#J#

cost if sth costs a particular amount of money, you need to pay that amount in order to buy, make or do it    T§ft$: How much did it cost?@

0 All these reforms will cost money (= be expensive).          0 This is costing

the taxpayer £10 billion a year. A^AlcAH^fftA

100 QM®.

be to cost |£        , ft: ‘How much is that dress?’

‘Eighty dollars.’    ” “A A A* ”

sell to be sold at a particular price tA-jft

f&$j H: The painting sold for £10 000 at auction. A

retail (business) to be sold in a shop/store at a particular price          The

book retails at £14.95.  A 14.95

SELL OR RETAIL? ffl sell Km retail ?

Sell is a more general word than retail which is used mostly in Business English, and only for goods that are sold to the public through shops/stores. * sell $£ retail HA, retaili&B^ft^iS, set sb back sth {informal) to cost sb a particular amount of money ^f£®AA$L  The repairs

set him back over £200. i&MjftttW-it 200

PATTERNS AND COLLOCATIONS

                  How much does this cost/is this?

                  That costs/will set you back a lot of money.

                  The product sells/retails for/at £9.95.

'cost accounting noun [U] (business ft) the process of recording and analysing the costs involved in running a business

cos tal /'kDstl; NAmE 'ka:stl/ adj. (anatomy ffl) connected with the ribs          fljjjSPIft

'co-star noun, verb

noun one of two or more famous actors who appear together in a film/movie or play (       ) $

mxmwim

m verb (-rr-) 1 [V] ~ (with sb) to appear as one of the main actors with sb in a play or film/movie ( £       ^

a new movie in which Johnny Depp co-stars with Winona Ryder i]    i/i

m    2 [VN] (of a film/movie

or play f£Jto have two or more famous actors acting in it ( & JS. ft fi ) M. A A 'M, £ pt : a new movie co-starring Johnny Depp and Winona Ryder [i|

n/s •

cost-benefit noun [U] (economics #£) the relationship between the cost of doing sth and the value of the benefit that results from it JA A i* : cost-benefit analysis J

'cost-cutting noun [U] the reduction of the amount of money spent on sth, especially because of financial difficulty (         ) jA^&l$t: Deliveries of

mail could be delayed because of cost-cutting. &-f ftJiH&JA A,   0 a cost-cutting exercise/

measure/programme jA A I'l M (Hj  / ft M / it SI

.cost-effective adj. giving the best possible profit or benefits in comparison with the money that is spent ►.cost-effective­ness noun [U]

cos-termonger /'kDstamArjga(r); NAmE 'kaistarm-/ noun (BrE) (in the past) a person who sold fruit and vegetables in the street ( IfcHttlft ) cost ing /'kDstirj; NAmE 'ka:st-/ noun an estimate of how much money will be needed for sth A Ait 31: Here is a detailed costing of our proposals. A A l\ i S ■ A ^ vMffl AA'itJfo O You’d better do some costings. ft M Aft -

mmm0

cost ly /'kDstli; NAmE ‘karst-/ adj. (cost lier, cost-li-est) kidiu You can also use more costly and most costly. A A ID more costly ffl most costly 0       1 costing a lot of

money, especially more than you want to pay ^ (tfJ;       HT1 expensive: Buying new

furniture may prove too costly. ^

C> note at expensive 2 causing problems or the loss of sth 3l^fi)$[ft;          AW HTH expensive:

a costly mistake/failure A j& ji A © A f0  / A

O Mining can be costly in terms of lives (= too many people can die), f f % I J^l A W 4 i IA 0 ► cost-li-ness noun [U]

the .cost of 'living noun [sing.] the amount of money that people need to pay for food, clothing and some­where to live A ^ A : a steady rise in the cost of living       ^ ± f\ o the high cost of living in

London

.cost 'price noun [U] the cost of producing sth or the price at which it is sold without profit JA Afft: Copies of the CD can be purchased at cost price.

— compare selling price

cos tume /'kDstjurm; NAmE 'karsturm/ noun 1 [C, U] the clothes worn by people from a particular place or during a particular historical period (          AN-

$] £Kj ) |R ^         ^ ^ — see also national costume

2 [C, U] the clothes worn by actors in a play or film/ movie, or worn by sb to make them look like sth else ( $ ) A ^ , M & : The actors were still

in costume and make-up.      & 0 0

She has four costume changes during the play.

o He went to the party in a giant chicken costume, flkJifTJA^R A$ A#trt£-#J0 o a costume designer A ^ if W 3 [C] {BrE, informal) = SWIMMING COSTUME

COS-tumed /'kDstjuimd; NAmE 'ka:stu:md/ adj. [usually before noun] wearing a costume 'costume drama noun [C, U] a play or film/movie set in the past

'costume jewellery noun [U] large heavy jewellery that can look expensive but is made with cheap materials ( ) A