Cost Incurrence and Locked-in Costs 成本发生与锁定成本
Responsibility center: a responsibility center is any point within an organization where control over the incurrence of cost or the generating of revenues is found.
责任中心：责任中心即在某一组织内能控制成本的发生或收入的创造的任何地点。
Cost center: a cost center is any responsibility center that has control over the incurrence of cost.
成本中心：成本中心是能控制成本发生的任何责任中心。
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