名词
中文翻译：成本记录
同义词：
['cost account', 'cost record', 'cost ledger']
例句：
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1. The company maintains a detailed cost records system to track its expenses.
该公司保持了详细的成本记录系统，以追踪其费用。
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2. The financial team has been tasked with updating the cost records for the new project.
财务团队被指派负责更新新项目的预算记录。
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3. The cost records show that the materials used in the production were quite expensive.
成本记录显示，生产过程中使用的原材料相当昂贵。