关于现金成本（cash cost）。
引用一段解释
“Cash cost：
Cash costs, in mining, are the costs of production, at site level, per unit of output.
Cash costs include operational cash costs at site level. includes transport, refining and administration costs and royalties . excludes non-cash costs such as depreciation and amortisation excludes costs not at site level (such as head office costs). The value of the by-products is deducted from the final cash cost of the metal. For example, if a copper mine produces gold as a by-product, then the value of the gold produced will be deducted from the cash cost of the copper. This is the usual accounting treatment for by-products in most industries.”
也就是说，现金成本一般是指与现场生产直接相关的现金支出成本，包括，现场运输，采矿，冶炼，税（非所得税，如资源税）以及现场管理成本。但是不包括，非现金支出成本比如，折旧摊销，也不包括现场之外的成本如总部管理费用等
另外，关于C1，C2，C3的划分，供参考。
C1 (cash costs), often referred to as direct costs, typically include mining costs, milling costs, royalties, and administration
costs of the mining site, but not corporate overhead. Cash costs do not include financing costs and depreciation and amortization. Cash costs are typically seen as the bare minimum at which a producer can survive, without having to put any additional investment into a mine.
There is also C2 costs, which refer to the sum of net direct cash costs (C1) and depreciation, depletion, and amortization.
There is also C3, which is a fully allocated costs, which is the sum of C2, indirect costs and net interest charges. Typical indirect costs under C3 would be the portion of corporate and divisional overhead costs attributable to the operation, research and exploration attributable to the operation, and royalties and front-end taxes.
关于现金成本（cash cost）。
引用一段解释
“Cash cost：
Cash costs, in mining, are the costs of production, at site level, per unit of output.
Cash costs include operational cash costs at site level. includes transport, refining and administration costs and royalties . excludes non-cash costs such as depreciation and amortisation excludes costs not at site level (such as head office costs). The value of the by-products is deducted from the final cash cost of the metal. For example, if a copper mine produces gold as a by-product, then the value of the gold produced will be deducted from the cash cost of the copper. This is the usual accounting treatment for by-products in most industries.”
也就是说，现金成本一般是指与现场生产直接相关的现金支出成本，包括，现场运输，采矿，冶炼，税（非所得税，如资源税）以及现场管理成本。但是不包括，非现金支出成本比如，折旧摊销，也不包括现场之外的成本如总部管理费用等
另外，关于C1，C2，C3的划分，供参考。
C1 (cash costs), often referred to as direct costs, typically include mining costs, milling costs, royalties, and administration
costs of the mining site, but not corporate overhead. Cash costs do not include financing costs and depreciation and amortization. Cash costs are typically seen as the bare minimum at which a producer can survive, without having to put any additional investment into a mine.
There is also C2 costs, which refer to the sum of net direct cash costs (C1) and depreciation, depletion, and amortization.
There is also C3, which is a fully allocated costs, which is the sum of C2, indirect costs and net interest charges. Typical indirect costs under C3 would be the portion of corporate and divisional overhead costs attributable to the operation, research and exploration attributable to the operation, and royalties and front-end taxes.