penalty cost的用法和樣例：
例句
- Property and equipment are stated at cost or valuation less accumulated depreciation and accumulated impairment losses.
物業及設備乃按成本值或估值減累計折舊及累計減值虧損列帳。 - The surge in the cost of jet fuel is expected to plunge the global airline industry into a fourth successive year of losses.
預計航空燃料成本的激增將使全球航空業陷入連續第四年虧損。
