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1·Enrolment at Colorado Technical University Online has also gone up considerably, partly attributable to the rising cost of fuel.

科罗拉多科技大学在线的入学人数也大幅上升，部分归因于燃料价格不断上涨。

2·The cost of outsourcing intangible assets shall include the purchase price, relevant taxes and other necessary expenditures directly attributable to intangible assets for the expected purpose.

外购无形资产的成本，包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。

3·Business losses attributable to literacy deficiencies cost the U. S. tens of billions of dollars every year.

由于雇员文化素质低而造成的损失每年在美国高达几百亿美元。

4·Any costs incurred to the acquirer which are directly attributable to the business combination shall also be recorded in the cost of business combination.

购买方为进行企业合并发生的各项直接相关费用也应当计入企业合并成本。

5·Obviously, these increases in costs have contributed to the high percentage of product cost attributable to marketing.

很明显，这些成本的增加也提高了由于销售而引起的较高的产品成本。