period cost; current cost

简明释义

当期成本

英英释义

例句

1.Management decided to cut down on period costs 期间成本 to improve the bottom line.

管理层决定削减期间成本 period costs以改善利润。

2.In budgeting, understanding period costs 期间成本 helps in forecasting future expenses more accurately.

在预算中，理解期间成本 period costs有助于更准确地预测未来支出。

3.The current cost 当前成本 of raw materials has increased significantly this year.

今年原材料的当前成本 current cost显著增加。

4.The company's period cost 期间成本 includes all the administrative expenses incurred during the quarter.

公司的期间成本 period cost包括在季度内发生的所有管理费用。

5.To accurately assess profitability, we must differentiate between current cost 当前成本 and historical costs.

为了准确评估盈利能力，我们必须区分当前成本 current cost和历史成本。

作文

In the realm of accounting and finance, understanding the concepts of period cost and current cost is essential for effective financial management. A period cost refers to any cost that is not directly tied to the production of goods or services. These costs are incurred over a specific period and are typically associated with administrative expenses, selling expenses, and other overheads that do not vary with production levels. For instance, salaries of employees working in the marketing department, rent for office space, and utilities are all considered period costs. Unlike production costs, which can be capitalized as inventory until sold, period costs are expensed in the period they are incurred, impacting the profitability of a company in the short term.On the other hand, current cost refers to the cost of replacing an asset at its current market value rather than its historical cost. This concept is particularly important in inflationary environments, where the value of money changes over time. For example, if a company purchased machinery ten years ago for $100,000, the current cost of that machinery today may be significantly higher due to inflation and changes in market conditions. Understanding current cost helps businesses make informed decisions regarding asset management and investment strategies, ensuring that they are not relying solely on outdated cost figures.The distinction between period cost and current cost is crucial when preparing financial statements. Investors and stakeholders rely on accurate financial reporting to assess the performance and health of a business. By separating period costs from production costs, companies can provide a clearer picture of their operational efficiency and profitability. Additionally, incorporating current cost into financial analysis allows businesses to evaluate their assets' true economic value, leading to better strategic planning and resource allocation.Moreover, understanding these concepts aids in budgeting and forecasting. Companies can use period costs to project future expenses and allocate resources accordingly. By analyzing trends in period costs, organizations can identify areas where they can cut costs or invest more effectively. Similarly, recognizing current cost helps businesses anticipate changes in their asset values, allowing them to plan for future capital expenditures and potential returns on investment.In conclusion, mastering the concepts of period cost and current cost is vital for anyone involved in financial management. These terms not only influence how businesses report their financial performance but also impact decision-making processes related to budgeting, asset management, and strategic planning. By understanding the implications of period costs and current costs, businesses can enhance their financial strategies and ultimately achieve greater success in a competitive marketplace.

在会计和财务领域，理解期间成本和当前成本的概念对于有效的财务管理至关重要。期间成本是指与商品或服务的生产没有直接关系的任何成本。这些成本是在特定期间内发生的，通常与管理费用、销售费用和其他不随生产水平变化的间接费用相关。例如，市场部门员工的工资、办公室租金和水电费都被视为期间成本。与可以在销售前资本化为库存的生产成本不同，期间成本在发生的期间内被计入费用，从而影响公司的短期盈利能力。另一方面，当前成本是指以当前市场价值替换资产的成本，而不是其历史成本。在通货膨胀环境中，这一概念尤为重要，因为货币的价值随着时间而变化。例如，如果一家公司十年前以100,000美元购买了机器，今天该机器的当前成本可能由于通货膨胀和市场条件的变化而显著提高。理解当前成本有助于企业在资产管理和投资策略方面做出明智的决策，确保它们不单纯依赖过时的成本数据。在准备财务报表时，区分期间成本和当前成本至关重要。投资者和利益相关者依赖准确的财务报告来评估企业的表现和健康状况。通过将期间成本与生产成本分开，公司可以提供更清晰的运营效率和盈利能力的图景。此外，将当前成本纳入财务分析使企业能够评估其资产的真实经济价值，从而促进更好的战略规划和资源分配。此外，理解这些概念有助于预算和预测。公司可以利用期间成本来预测未来的支出并相应地分配资源。通过分析期间成本的趋势，组织可以识别出可以削减成本或更有效投资的领域。同样，认识到当前成本有助于企业预见其资产价值的变化，使其能够为未来的资本支出和潜在的投资回报进行规划。总之，掌握期间成本和当前成本的概念对任何参与财务管理的人来说都是至关重要的。这些术语不仅影响企业报告其财务表现的方式，还影响与预算、资产管理和战略规划相关的决策过程。通过理解期间成本和当前成本的影响，企业可以增强其财务战略，并最终在竞争激烈的市场中取得更大的成功。