“成本是一面镜子”这个命题是个比喻句,它表明了成本和生产耗费之间的相互关系。我们知道,任何产品的成本都不是从天上掉下来的,也不是人们头脑里凭空形成的。“成本是一面镜子”形象地说明了成本对生产耗费的依赖性,这就是没有“生产耗费”也就无所谓“成本”。 The proposition that “cost is a mirror” is a metaphorical sentence that shows the interrelationship between cost and production cost. We know that the cost of any product does not fall from the sky, nor is it formed in the minds of people. “Cost is a mirror” graphically illustrates the dependence of costs on production costs, which means that there is no “cost” for “production costs”.