overhead cost

一切费用都已经开销了。

All expenses have been paid up.

利用费用与销货比率

ratio of interest expense to sales

经费开销大因而减少了他的利润。

Heavy overheads reduced his profits.

该工程费用开支可分成如下几部分: 工资一千万英镑， 厂房设备四百万英镑， 原料五百万英镑。

Expenditure on the project breaks down as follows: wages 10m, plant 4m, raw materials 5m.