cost account; cost record; cost book

简明释义

成本帐户

英英释义

例句

1.Every department must maintain a cost record to track their spending accurately.

每个部门必须保持一份成本记录以准确跟踪他们的开支。

2.It's crucial to keep an accurate cost record for tax purposes.

为了税务目的，保持准确的成本记录至关重要。

3.The cost account showed a significant increase in overhead costs this quarter.

本季度的成本账户显示间接费用有显著增加。

4.The accountant updated the cost account to reflect the latest expenses incurred during the project.

会计更新了成本账户以反映项目中产生的最新费用。

5.We refer to the cost book regularly to ensure we stay within budget.

我们定期参考成本账本以确保我们保持在预算之内。

作文

In the world of business and finance, keeping track of expenses is crucial for maintaining profitability and ensuring sustainable growth. One of the fundamental tools used in this process is the concept of a cost account (成本账户). A cost account serves as a systematic record that helps businesses categorize and analyze their costs effectively. By maintaining a detailed cost account, companies can identify areas where they are overspending and make informed decisions to optimize their budget. Another important aspect of financial management is the cost record (成本记录). A cost record is essentially a detailed log of all expenses incurred by a business over a specific period. This record includes various cost categories, such as direct materials, labor, and overheads. Having an accurate cost record allows businesses to track their spending patterns, assess financial performance, and prepare for future budgeting. It is particularly useful during audits and financial reviews, as it provides a clear picture of where resources are being allocated.Furthermore, the maintenance of a cost book (成本簿) is another critical component in managing business finances. A cost book is a comprehensive document that consolidates all cost accounts and cost records into one place. This book not only serves as a reference point for financial analysis but also helps in strategic planning. By reviewing the cost book, management can evaluate historical data and make projections for future projects. It becomes a vital tool for decision-making, allowing businesses to set realistic budgets and forecast potential profits or losses.The integration of these three elements—cost accounts, cost records, and cost books—creates a robust framework for financial management. Businesses that diligently maintain these records are better equipped to navigate the complexities of the market. They can respond swiftly to changing economic conditions and adjust their strategies accordingly. Moreover, understanding the relationship between these components enhances transparency within the organization, fostering a culture of accountability and efficiency.In conclusion, the significance of cost accounts, cost records, and cost books cannot be overstated. They are essential tools that aid in the meticulous tracking of expenses, provide insights into financial health, and support strategic decision-making. Companies that prioritize these practices are more likely to achieve long-term success and stability in an ever-evolving business landscape.

在商业和金融的世界中，跟踪开支对于维持盈利能力和确保可持续增长至关重要。这个过程中的基本工具之一是成本账户的概念。成本账户作为一种系统化的记录，帮助企业有效地对其成本进行分类和分析。通过维护详细的成本账户，公司可以识别出超支的领域，并做出明智的决策以优化预算。另一个财务管理的重要方面是成本记录。成本记录本质上是企业在特定时期内发生的所有费用的详细日志。该记录包括各种成本类别，如直接材料、劳动力和间接费用。拥有准确的成本记录使企业能够跟踪其支出模式，评估财务表现，并为未来的预算做好准备。在审计和财务审查期间，这尤其有用，因为它提供了资源分配的清晰图景。此外，维护成本簿也是管理企业财务的另一个关键组成部分。成本簿是一个综合性文件，将所有的成本账户和成本记录整合到一个地方。该书不仅作为财务分析的参考点，还帮助战略规划。通过审查成本簿，管理层可以评估历史数据并为未来项目做出预测。它成为决策的关键工具，使企业能够设定现实的预算并预测潜在的利润或损失。这三个元素——成本账户、成本记录和成本簿——的整合创建了一个强大的财务管理框架。认真维护这些记录的企业更能应对市场的复杂性。他们可以迅速响应变化的经济条件，并相应调整战略。此外，理解这些组件之间的关系增强了组织内部的透明度，促进了问责制和效率的文化。总之，成本账户、成本记录和成本簿的重要性不容小觑。它们是帮助仔细跟踪开支、提供财务健康洞察和支持战略决策的必不可少的工具。优先考虑这些实践的公司更有可能在不断发展的商业环境中实现长期成功和稳定。