名词
中文翻译：成本基础
同义词：
['cost base', 'costing basis', 'cost basis', 'costing basis']
例句：
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1. The company's profitability is heavily dependent on its cost basis.
该公司的盈利能力严重依赖于其成本基准。
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2. The new product has a cost basis of $500 per unit.
新产品的成本基准为每单位500美元。
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3. The cost basis for this project will be calculated based on the market price of the materials.
该项目的成本基准将基于材料市场价格进行计算。