[] () a part of a business that a company uses as a unit for accounting so that all the costs related to it can be calculated成本中心（企业计算成本的单位）◆Manufacturing and distribution is our largest cost centre.制造及分销是我们最大的成本中心。◆Expenses are allocated to the appropriate cost centre.费用分配到适当的成本中心。◆Equipment costs were shared between cost centres.设备成本在成本中心之间进行分摊。➡profit centre ⨁to allocate / charge sth to a cost centre将某物分配／记入成本中心