unexpired cost

简明释义

未失效成本

英英释义

例句

1.In the financial report, the unexpired cost 未到期费用 of the insurance policy was highlighted.

在财务报告中，保险政策的未到期费用 unexpired cost 被特别强调。

2.The unexpired cost 未到期费用 of the prepaid rent will be expensed over the next few months.

预付租金的未到期费用 unexpired cost将在接下来的几个月中摊销。

3.The accountant reviewed the balance sheet to ensure that all unexpired cost 未到期费用 were accurately recorded.

会计审查了资产负债表，以确保所有的未到期费用 unexpired cost 都被准确记录。

4.To get a clear picture of expenses, we need to account for the unexpired cost 未到期费用 in our monthly budget.

为了清楚了解支出，我们需要在每月预算中考虑未到期费用 unexpired cost。

5.During the audit, the team found discrepancies in the unexpired cost 未到期费用 calculations.

在审计过程中，团队发现了未到期费用 unexpired cost 计算中的差异。

作文

In the realm of accounting and finance, understanding various terminologies is crucial for effective management and decision-making. One such term that often arises in discussions about expenses and financial reporting is unexpired cost. This term refers to costs that have been incurred but have not yet been fully utilized or consumed. Essentially, these are expenses that are still relevant to the current accounting period and will provide future economic benefits. For instance, if a company pays for an insurance policy that covers a year, the portion of the cost that applies to the remaining months of coverage is considered an unexpired cost. This concept is vital for businesses as it helps in accurately reflecting their financial position and performance in financial statements.Understanding unexpired cost is particularly important when preparing a balance sheet. When a business incurs costs, those costs do not all hit the income statement immediately. Instead, they may be recorded as assets until they are fully expensed. This treatment allows companies to match expenses with revenues more accurately over time. For example, if a company purchases office supplies worth $1,200 for the year, it may choose to record this as a prepaid expense initially. Each month, as supplies are used, a portion of that cost is recognized as an expense, while the remainder remains an unexpired cost on the balance sheet. This matching principle is fundamental to accrual accounting and provides a clearer picture of financial health.Moreover, recognizing unexpired cost can have significant implications for cash flow management. Businesses must ensure they have enough liquidity to cover ongoing expenses while also planning for future costs. By keeping track of unexpired cost, organizations can better forecast their cash needs and avoid potential shortfalls. For example, if a company knows it has $5,000 in unexpired costs related to upcoming marketing campaigns, it can allocate funds accordingly to ensure they can execute those plans without financial strain.Additionally, understanding and managing unexpired cost can aid in strategic decision-making. When evaluating project viability or operational efficiency, companies should consider their unexpired costs to assess whether they are getting value from their expenditures. If a significant amount of costs are unexpired, it may indicate that the company is investing in areas that have not yet yielded returns, prompting a reevaluation of spending priorities.In conclusion, the concept of unexpired cost plays a critical role in financial accounting and management. It encompasses costs that have been paid but not fully utilized, impacting how businesses report their financial status and manage cash flow. By understanding and effectively managing unexpired costs, companies can enhance their financial reporting accuracy, improve cash flow forecasting, and make informed strategic decisions. Thus, mastering the nuances of terms like unexpired cost is essential for anyone involved in financial management or accounting, as it directly influences the overall success and sustainability of a business.

在会计和金融领域，理解各种术语对于有效管理和决策至关重要。一个经常出现在有关费用和财务报告讨论中的术语是未过期成本。这个术语指的是已经发生但尚未完全使用或消耗的成本。基本上，这些是仍然与当前会计期间相关并将提供未来经济利益的费用。例如，如果一家公司支付了一份为期一年的保险单，适用于剩余几个月的成本部分被视为未过期成本。这一概念对企业至关重要，因为它有助于准确反映其财务状况和财务报表中的业绩。理解未过期成本在准备资产负债表时尤其重要。当企业发生成本时，这些成本不会立即全部计入损益表。相反，它们可能会被记录为资产，直到它们被完全费用化。这种处理方式使公司能够更准确地将费用与收入匹配。例如，如果一家公司购买价值1200美元的办公用品用于一年，它可能会选择最初将其记录为预付费用。每个月，随着办公用品的使用，部分成本被确认作为费用，而剩余部分则仍作为资产负债表上的未过期成本。这种匹配原则是权责发生制会计的基础，为财务健康提供了更清晰的图景。此外，识别未过期成本对现金流管理具有重要意义。企业必须确保他们有足够的流动资金来覆盖持续的费用，同时也要规划未来的成本。通过跟踪未过期成本，组织可以更好地预测其现金需求，避免潜在的短缺。例如，如果一家公司知道它有5000美元的未过期成本与即将到来的营销活动相关，它可以相应分配资金，以确保能够执行这些计划而不造成财务压力。此外，理解和管理未过期成本可以帮助战略决策。在评估项目可行性或运营效率时，公司应考虑其未过期成本以评估是否从支出中获得了价值。如果大量成本未过期，这可能表明公司正在投资于尚未产生回报的领域，从而促使重新评估支出优先级。总之，未过期成本的概念在财务会计和管理中起着至关重要的作用。它包括已经支付但尚未完全利用的成本，影响企业如何报告其财务状况和管理现金流。通过理解和有效管理未过期成本，公司可以提高财务报告的准确性，改善现金流预测，并做出明智的战略决策。因此，掌握像未过期成本这样的术语的细微差别对于任何参与财务管理或会计的人来说都是必不可少的，因为它直接影响到企业的整体成功和可持续性。