unexpired cost

简明释义

未耗成本

英英释义

例句

1.The accountant recorded the unexpired cost 未到期成本 of the insurance policy as an asset on the balance sheet.

会计将保险政策的未到期成本 未到期成本 作为资产记录在资产负债表上。

2.The company has significant unexpired costs 未到期成本 related to its advertising contracts.

公司在广告合同方面有显著的未到期成本 未到期成本 。

3.The unexpired cost 未到期成本 of our prepaid rent is reflected in the current assets section.

我们预付租金的未到期成本 未到期成本 反映在流动资产部分。

4.At the end of the fiscal year, we need to review all unexpired costs 未到期成本 to ensure accurate financial reporting.

在财政年度结束时，我们需要审查所有的未到期成本 未到期成本 以确保财务报告的准确性。

5.To calculate profit accurately, we must subtract the unexpired costs 未到期成本 from total expenses.

为了准确计算利润，我们必须从总费用中减去未到期成本 未到期成本 。

作文

In the realm of accounting and finance, understanding various terminologies is crucial for effective financial management. One such term that often arises is unexpired cost, which refers to expenses that have been incurred but not yet fully utilized or recognized as an expense in the income statement. It is essential to grasp the concept of unexpired cost because it plays a significant role in determining the financial health of a business. To elaborate, when a company incurs costs related to services or goods that will be consumed over time, these costs are categorized as unexpired costs. For instance, if a business pays for an insurance policy that covers a year, the total premium paid is recorded as an asset initially. Each month, a portion of this premium is expensed on the income statement, reflecting the consumption of the insurance coverage. The remaining balance, representing the coverage for future months, is classified as unexpired cost on the balance sheet.This concept is not limited to insurance; it applies to various areas such as prepaid rent, subscriptions, and other similar expenditures. Each of these costs represents a benefit that extends beyond the current accounting period, thus necessitating their classification as unexpired costs. By doing so, businesses can accurately reflect their financial position, ensuring that their liabilities and assets are reported correctly.Moreover, understanding unexpired cost is vital for cash flow management. Companies need to monitor their expenses closely to ensure they do not overspend on resources that may not yield immediate returns. Properly categorizing expenses as unexpired costs allows businesses to allocate their resources more effectively and plan for future cash flows. This foresight helps in avoiding potential liquidity issues that could arise from mismanagement of funds.Another important aspect of unexpired cost is its impact on financial ratios. Investors and stakeholders often analyze a company's financial statements to gauge its performance. If a company fails to account for unexpired costs correctly, it may present an inflated view of its profitability and financial stability. This misrepresentation can lead to misguided investment decisions and ultimately affect the company's reputation in the market.In conclusion, the term unexpired cost encompasses a critical aspect of financial reporting and management. By recognizing and appropriately categorizing these costs, businesses can maintain accurate financial records, manage cash flow effectively, and present a true picture of their financial health. For any organization, mastering the concept of unexpired cost is not just beneficial; it is essential for sustainable growth and success in the competitive business landscape.

在会计和财务的领域中，理解各种术语对于有效的财务管理至关重要。其中一个经常出现的术语是未过期成本，它指的是已经发生但尚未在损益表中完全利用或确认的费用。掌握未过期成本的概念非常重要，因为它在确定企业财务健康状况方面起着重要作用。进一步说明，当公司发生与将来消费的服务或商品相关的费用时，这些费用被归类为未过期成本。例如，如果一家企业支付了一年保险政策的费用，所支付的总保费最初被记录为资产。每个月，这部分保费在损益表上作为费用列出，反映保险覆盖的消耗。剩余余额代表未来几个月的覆盖范围，被归类为资产负债表上的未过期成本。这一概念不仅限于保险；它适用于各种领域，如预付租金、订阅和其他类似支出。这些成本代表超出当前会计期间的利益，因此需要将其分类为未过期成本。通过这样做，企业能够准确反映其财务状况，确保其负债和资产的正确报告。此外，理解未过期成本对于现金流管理至关重要。公司需要密切监控其费用，以确保不会在可能没有立即回报的资源上过度支出。将费用正确分类为未过期成本使企业能够更有效地分配资源并规划未来的现金流。这种前瞻性有助于避免由于资金管理不善而可能出现的流动性问题。未过期成本的另一个重要方面是其对财务比率的影响。投资者和利益相关者通常分析公司的财务报表，以评估其业绩。如果公司未能正确计算未过期成本，则可能会呈现出夸大的盈利能力和财务稳定性。这种错误陈述可能导致误导性的投资决策，并最终影响公司的市场声誉。总之，未过期成本这一术语涵盖了财务报告和管理的关键方面。通过识别和适当地分类这些成本，企业能够保持准确的财务记录，有效管理现金流，并呈现出真实的财务健康状况。对于任何组织而言，掌握未过期成本的概念不仅有利，而且对于在竞争激烈的商业环境中实现可持续增长和成功至关重要。