Present planning, subject to change; incl. finance cost.

现时的计划，或按情况改变；包括财务成本。

Present planning, subject to change; excluding finance cost.

现时的计划，或按情况改变；不包括财务成本。

The bewildering phenomenon in management 's decision making referring the cost is pointed out and the kind of finance cost information needed in management' s decision making is analyzed.

提出现实中与成本相关的经营决策令人困惑的现象，分析了管理决策中需要什么样的财务成本信息。

If the cost of their finance goes up, they will have either to cut the supply or raise the cost of finance to important investors such as hedge funds.

如果它们的融资成本上升，它们将不得不削减供应或提高对冲基金等重要投资者的融资成本。