period cost

简明释义

期间成本

英英释义

例句

1.The depreciation on office furniture is recorded as a period cost 期间费用 rather than a product cost.

办公家具的折旧被记录为期间费用，period cost，而不是产品成本。

2.Advertising expenses are treated as period costs 期间费用, impacting the profit for the period they are incurred.

广告费用被视为期间费用，period costs，影响其发生期间的利润。

3.Salaries paid to administrative staff are classified as period costs 期间费用 since they do not directly contribute to production.

支付给行政人员的薪水被归类为期间费用，period costs，因为它们并不直接用于生产。

4.The monthly rent for the office is considered a period cost 期间费用 that must be accounted for in our financial statements.

办公室的月租金被视为一个期间费用，period cost，必须在我们的财务报表中列出。

5.Utilities are a common example of period costs 期间费用 that businesses need to track each month.

水电费是企业每月需要追踪的一个常见的期间费用，period costs。

作文

In the world of accounting and finance, understanding various cost concepts is crucial for effective business management. One important concept that every business owner should be familiar with is the term period cost. A period cost refers to expenses that are not directly tied to the production of goods or services but are instead associated with a specific time period. These costs are typically recorded as expenses on the income statement during the period in which they are incurred, rather than being allocated to inventory. This distinction is essential for accurate financial reporting and analysis.To better understand period costs, it is helpful to compare them with product costs. Product costs, which include direct materials, direct labor, and manufacturing overhead, are incurred when producing goods. These costs are capitalized as inventory until the products are sold. In contrast, period costs are related to the overall operation of the business and can include items such as administrative salaries, rent, utilities, and marketing expenses. Since these costs do not contribute directly to the production process, they are expensed in the period they occur.For example, consider a company that manufactures furniture. The costs associated with the wood, labor, and machinery used to create the furniture would be classified as product costs. However, the salary of the marketing team, the rent for the office space, and the utility bills for the corporate headquarters would all fall under the category of period costs. These expenses are necessary for running the business but do not directly impact the production of the furniture itself.Understanding the difference between period costs and product costs is vital for several reasons. First, it helps businesses accurately assess their profitability. By separating these costs, companies can determine how much money they are making from their core operations versus how much they are spending on administrative and selling activities. This insight allows for better budgeting and financial planning.Moreover, recognizing period costs can also aid in decision-making processes. For instance, if a business realizes that its administrative costs are disproportionately high compared to its sales revenue, it may decide to implement cost-cutting measures or streamline operations to improve efficiency. On the other hand, if a company invests in marketing efforts that lead to increased sales, it may recognize that the period costs associated with those campaigns are justified by the resulting revenue.In conclusion, the concept of period cost is an essential aspect of financial management that helps businesses differentiate between costs associated with production and those related to the overall operation. By accurately categorizing and analyzing these expenses, companies can make informed decisions that ultimately contribute to their financial success. As such, understanding period costs is not just an academic exercise; it is a practical necessity for anyone involved in managing a business's finances.

在会计和财务的世界中，理解各种成本概念对于有效的商业管理至关重要。每位企业主都应该熟悉的一个重要概念是期间成本这个术语。期间成本指的是不直接与商品或服务的生产相关联的费用，而是与特定时间段相关联。这些成本通常在发生的期间内作为费用记录在损益表上，而不是分配给库存。这一区分对于准确的财务报告和分析至关重要。为了更好地理解期间成本，将其与产品成本进行比较是有帮助的。产品成本包括直接材料、直接人工和制造间接费用，这些是在生产商品时产生的成本。这些成本在产品出售之前被资本化为库存。相反，期间成本与企业的整体运营相关，可以包括行政薪水、租金、水电费和市场营销费用。由于这些成本并不直接影响生产过程，因此在发生的期间内被计入费用。例如，考虑一家制造家具的公司。与用于制作家具的木材、劳动力和机器相关的成本将被归类为产品成本。然而，市场营销团队的薪水、办公室租金以及公司总部的水电费都将归入期间成本类别。这些费用对于经营企业是必要的，但并不直接影响家具的生产。理解期间成本和产品成本之间的区别至关重要，原因有几个。首先，它帮助企业准确评估盈利能力。通过分离这些成本，公司可以确定其核心业务赚取了多少利润，以及在行政和销售活动上花费了多少。这一洞察力使预算编制和财务规划变得更加合理。此外，认识到期间成本也可以帮助决策过程。例如，如果一家企业意识到其行政成本相比销售收入过高，它可能会决定实施削减成本的措施或精简运营以提高效率。另一方面，如果一家公司在市场营销活动中的投资导致销售增长，它可能会认识到与这些活动相关的期间成本是由所产生的收入所证明的。总之，期间成本的概念是财务管理的重要方面，帮助企业区分与生产相关的成本和与整体运营相关的成本。通过准确分类和分析这些费用，公司可以做出明智的决策，最终促进其财务成功。因此，理解期间成本不仅仅是学术练习；它是任何参与管理企业财务的人所需的实际必要性。