nonrecurring cost; contingent cost

简明释义

临时成本

英英释义

例句

1.The nonrecurring cost 一次性费用 for training employees on the new system was higher than expected.

对员工进行新系统培训的一次性费用高于预期。

2.During the project, we faced several contingent costs 或有费用 due to unforeseen circumstances.

在项目过程中，由于不可预见的情况，我们面临了几项或有费用。

3.The nonrecurring cost 一次性费用 of launching a new product can be significant.

推出新产品的一次性费用可能非常可观。

4.Investors should be aware of potential contingent costs 或有费用 that could arise from legal disputes.

投资者应注意可能因法律纠纷而产生的潜在或有费用。

5.The company incurred a nonrecurring cost 一次性费用 when it upgraded its IT infrastructure.

公司在升级IT基础设施时产生了一次性费用。

作文

In the world of finance and accounting, understanding various types of costs is crucial for effective budgeting and decision-making. Two terms that often arise in this context are nonrecurring cost and contingent cost. A nonrecurring cost (一次性成本) refers to an expense that is not expected to occur again in the future. This type of cost typically arises from one-time events such as the purchase of equipment, legal fees for a specific project, or costs associated with restructuring a company. For instance, if a business invests in new machinery to enhance its production capabilities, the cost of that machinery would be classified as a nonrecurring cost. Such costs can significantly impact a company's financial statements, particularly in the year they are incurred, but they do not affect future budgets since they are not expected to repeat.On the other hand, a contingent cost (或有成本) is a potential expense that may arise depending on the outcome of a specific event or situation. These costs are uncertain and are often associated with legal liabilities, warranty claims, or other obligations that depend on future occurrences. For example, if a company is involved in a lawsuit, it may face potential legal fees or settlements that are not guaranteed but could materialize based on the court's decision. Because of their uncertain nature, contingent costs are typically disclosed in financial statements as potential liabilities rather than being recorded as actual expenses until they become probable and measurable.Understanding the distinction between nonrecurring costs and contingent costs is essential for managers and financial analysts alike. While nonrecurring costs can lead to significant short-term impacts on profitability and cash flow, contingent costs require careful monitoring and assessment to ensure that the organization is prepared for any potential financial obligations that may arise in the future. Mismanaging either type of cost can lead to inaccurate financial forecasting and budgeting, which can ultimately jeopardize a company's financial health.Moreover, when preparing financial reports, companies must clearly communicate these costs to stakeholders. Investors, for instance, need to understand how nonrecurring costs might distort earnings in a given period, while also being aware of any contingent costs that could potentially affect future profitability. Transparency in reporting allows stakeholders to make informed decisions, fostering trust and confidence in the management of the organization.In conclusion, both nonrecurring costs and contingent costs play vital roles in the financial landscape of a business. By recognizing the characteristics and implications of each type of cost, businesses can better navigate their financial planning and risk management strategies. This understanding not only aids in accurate financial reporting but also enhances strategic decision-making processes, ultimately contributing to a more robust and resilient organization.

在财务和会计的世界中，理解各种类型的成本对有效的预算和决策至关重要。在这个背景下，两个常见的术语是一次性成本和或有成本。一次性成本（一次性成本）指的是不预期将来再发生的支出。这种类型的成本通常来自一次性事件，例如设备购买、特定项目的法律费用或与公司重组相关的成本。例如，如果一家企业投资新机器以增强其生产能力，该机器的成本将被归类为一次性成本。这种成本会显著影响公司的财务报表，特别是在发生的那一年，但由于不预期重复，因此不会影响未来的预算。另一方面，或有成本（或有成本）是指潜在的支出，可能会因特定事件或情况的结果而产生。这些成本是不确定的，通常与法律责任、保修索赔或其他依赖于未来发生事件的义务相关。例如，如果一家公司涉及诉讼，它可能面临潜在的法律费用或和解费用，这些费用并不是保证的，而是可能基于法庭的决定而出现。由于其不确定的性质，或有成本通常在财务报表中作为潜在负债披露，而不是在成为可能且可测量之前记录为实际支出。理解一次性成本和或有成本之间的区别对管理者和财务分析师都至关重要。虽然一次性成本可能会对盈利能力和现金流产生显著的短期影响，但或有成本则需要仔细监控和评估，以确保组织为未来可能出现的任何财务义务做好准备。错误管理这两种成本都可能导致财务预测和预算不准确，从而最终危及公司的财务健康。此外，在准备财务报告时，公司必须向利益相关者清晰地传达这些成本。例如，投资者需要了解一次性成本如何扭曲某一时期的收益，同时也要意识到任何可能影响未来盈利能力的或有成本。透明的报告使利益相关者能够做出明智的决策，从而增强对组织管理的信任和信心。总之，一次性成本和或有成本在企业的财务环境中发挥着重要作用。通过认识到每种成本的特征和影响，企业可以更好地应对财务规划和风险管理策略。这种理解不仅有助于准确的财务报告，还增强了战略决策过程，最终有助于构建一个更强大和韧性的组织。