period charge; period expense

简明释义

期间费用

英英释义

例句

1.The depreciation of equipment is accounted for as a period charge 期间费用 each month.

设备的折旧每月作为期间费用 period charge进行核算。

2.The monthly rent is classified as a period charge 期间费用 that we need to account for.

每月的租金被归类为期间费用 period charge，我们需要对此进行核算。

3.Utilities for the office are considered a period expense 期间费用 that impacts our monthly budget.

办公室的水电费被视为期间费用 period expense，会影响我们的月度预算。

4.Salaries paid to employees are recorded as period charges 期间费用 in our financial statements.

支付给员工的薪水在我们的财务报表中记录为期间费用 period charges。

5.Marketing costs incurred during the quarter are treated as period expenses 期间费用.

季度内发生的市场营销费用被视为期间费用 period expenses。

作文

In the world of accounting and finance, understanding the concepts of period charge and period expense is crucial for both businesses and individuals. These terms relate to how costs are recognized and recorded in financial statements, impacting the overall financial health of an entity. A period charge refers to expenses that are incurred during a specific accounting period, which are then charged against the revenues of that period. This means that these charges are recognized as expenses in the same period in which they are incurred, allowing for a more accurate reflection of financial performance. On the other hand, a period expense is a broader term that encompasses all expenses that are not directly tied to the production of goods or services. These expenses are often associated with the general operations of a business and can include items such as rent, utilities, and salaries. Understanding the distinction between period charge and period expense is essential for effective budgeting and financial planning.For instance, consider a company that incurs various costs throughout the year. If the company pays its rent for the office space every month, this payment would be classified as a period expense because it is a recurring cost that supports the overall operations of the business. However, if the company also incurs a one-time fee for a special project in the same month, that fee would be considered a period charge as it is a specific expense related to that particular period's activities.The classification of these expenses affects not only the income statement but also the balance sheet and cash flow statement. By accurately recording period charges and period expenses, businesses can gain insights into their operational efficiency and profitability. This information is vital for stakeholders, including investors, creditors, and management, who rely on financial statements to make informed decisions.Moreover, understanding these concepts can aid in tax planning and compliance. Businesses often seek to minimize their taxable income by strategically timing their period charges and period expenses. For example, if a company knows that it will have lower revenues in a particular month, it might choose to accelerate certain expenses into that month to reduce its taxable income.In conclusion, the terms period charge and period expense play significant roles in the realm of financial accounting. Recognizing the differences between them helps businesses maintain accurate records, manage cash flow effectively, and comply with tax regulations. As such, a solid grasp of these concepts is essential for anyone involved in finance or accounting. By paying attention to how these expenses are categorized and reported, businesses can ensure better financial management and strategic planning for future growth.

在会计和财务的世界中，理解期间费用和期间支出的概念对于企业和个人都至关重要。这些术语与成本在财务报表中的确认和记录方式有关，影响着实体的整体财务健康。期间费用是指在特定会计期间内发生的费用，这些费用会被计入该期间的收入中。这意味着这些费用在发生的同一期间被确认为费用，从而更准确地反映财务表现。另一方面，期间支出是一个更广泛的术语，涵盖所有与商品或服务的生产不直接相关的费用。这些费用通常与企业的日常运营相关，包括租金、水电费和工资等项目。理解期间费用和期间支出之间的区别对于有效的预算和财务规划至关重要。例如，考虑一家在一年内产生各种成本的公司。如果公司每月支付办公室的租金，则该支付将被归类为期间支出，因为这是支持企业整体运营的经常性成本。然而，如果公司在同一个月还产生了一次性费用用于特别项目，那么该费用将被视为期间费用，因为它与该特定期间的活动相关。这些费用的分类不仅影响损益表，还影响资产负债表和现金流量表。通过准确记录期间费用和期间支出，企业可以获得对其运营效率和盈利能力的深入了解。这些信息对于包括投资者、债权人和管理层在内的利益相关者至关重要，他们依赖财务报表做出明智的决策。此外，理解这些概念可以帮助进行税收规划和合规。企业通常寻求通过战略性地安排其期间费用和期间支出来最小化其应纳税所得额。例如，如果一家公司知道在某个月的收入会较低，它可能会选择将某些费用提前到该月，以减少应纳税所得额。总之，期间费用和期间支出这两个术语在财务会计领域中发挥着重要作用。识别它们之间的差异有助于企业保持准确的记录，有效管理现金流，并遵守税收法规。因此，对于任何涉及财务或会计的人来说，扎实掌握这些概念是必不可少的。通过关注这些费用的分类和报告方式，企业可以确保更好的财务管理和未来增长的战略规划。