In this way interest cost and current supplementary cost enter indirectly into the calculation of user cost.

这样利息成本和当期补充成本就间接进入了用户成本的计算。

If loss in the value of the equipment could only occur in this way, supplementary cost would be zero.

如果设备价值的损失只能以这种方式发生，则补充成本将为零。

The expected value of the supplementary cost, when the equipment was originally produced, is a definite quantity.

补充成本的预期值， 在设备最初生产时， 是一个确定的数量。

If the supplementary cost is heavy, it follows that the marginal user cost will be low when there is surplus equipment.

如果补充成本很大， 那么当有剩余设备时， 边际用户成本会很低。

In this case the supplementary cost over any period must be taken as the excess of this predetermined figure over the actual user cost.

在这种情况下， 任何时期的补充成本都必须视为该预定数字超过实际用户成本的部分。

For no unique principle can be established for the estimation of supplementary cost, and its amount will depend on our choice of an accounting method.

因为不能为补充成本的估计建立唯一的原则， 其金额将取决于我们选择的会计方法。

Moreover, there is no subsequent reverse effect on account of provision for user and supplementary costs, as in the case of less durable forms of wealth.

此外，由于提供用户成本和补充成本，不会像不太持久的财富形式那样产生后续的反向影响。

The extent to which the supplementary cost has to be provided for apart from the prime cost varies very much from one type of equipment to another.

除了主要成本之外， 必须提供的补充成本的程度因设备类型的不同而有很大差异。

Long-period cost must obviously include an amount to cover the basic supplementary cost as well as the expected prime cost appropriately averaged over the life of the equipment.

长期成本显然必须包括支付基本补充成本的金额以及在设备寿命期间适当平均的预期主要成本。

It is an advantage of the concepts of user cost and supplementary cost that they are as applicable to working and liquid capital as to fixed capital.

使用成本和补充成本概念的一个优点是，它们既适用于固定资本，也适用于营运资本和流动资本。

But it is also reasonable in certain circumstances to recalculate the allowance for supplementary cost on the basis of current values and expectations at an arbitrary accounting interval, e.g. annually.

但在某些情况下， 根据当前值和任意会计间隔的预期重新计算补充成本准备金也是合理的， 例如每年。

Thus the long-period supply price is equal to the sum of the prime cost, the supplementary cost, the risk cost and the interest cost, into which several components it can be analysed.

因此，长期供应价格等于主要成本、补充成本、风险成本和利息成本之和， 可以分解为几个组成部分。

But in his capacity as a consumer the amount of the supplementary cost works on his mind in the same way as if it were a part of the prime cost.

但作为消费者，补充成本的数量在他的脑海中起作用，就好像它是主要成本的一部分一样。

In reckoning, therefore, the net income and the net profit of the entrepreneur it is usual to deduct the estimated amount of the supplementary cost from his income and gross profit as defined above.

因此，在计算企业家的净收入和净利润时，通常会从他的收入和毛利润中扣除补充成本的估计数额，如上文所定义。

For the psychological effect on the entrepreneur, when he is considering what he is free to spend and to save, of the supplementary cost is virtually the same as though it came off his gross profit.

对于企业家的心理影响，当他考虑可以自由消费和储蓄时，补充成本实际上与从他的毛利润中扣除的一样。

But there is a difference between the supplementary cost and a windfall loss in that changes in the former are apt to affect him in just the same way as changes in his gross profit.

但补充成本与意外损失之间存在差异，因为前者的变化对他的影响与毛利润的变化一样。

The level of output, at which marginal prime cost is exactly equal to the sum of the average prime and supplementary costs, has a special importance, because it is the point at which the entrepreneur's trading account breaks even.

边际主要成本恰好等于平均主要成本和补充成本之和的产出水平具有特殊的重要性，因为这是企业家交易账户收支平衡的点。