absorbed expenses; applied expenses

简明释义

已分配费用，已分摊费用

英英释义

例句

1.The company reported an increase in its profits after the absorbed expenses 吸收费用 were minimized through better cost management.

公司在通过更好的成本管理减少了吸收费用 吸收费用后，报告了利润的增长。

2.By analyzing absorbed expenses 吸收费用, the management could identify areas for improvement.

通过分析吸收费用 吸收费用，管理层能够识别改进领域。

3.The accountant explained how applied expenses 应用费用 impact the overall financial statements.

会计解释了应用费用 应用费用如何影响整体财务报表。

4.During the audit, we found that some applied expenses 应用费用 were not recorded correctly.

在审计期间，我们发现一些应用费用 应用费用没有正确记录。

5.To improve cash flow, the business decided to review its absorbed expenses 吸收费用 and cut unnecessary costs.

为了改善现金流，公司决定审查其吸收费用 吸收费用并削减不必要的成本。

作文

In the world of finance and accounting, understanding the distinction between absorbed expenses and applied expenses is crucial for effective financial management. Both terms refer to costs incurred by a business, but they have different implications for how those costs are recorded and reported. Absorbed expenses refer to costs that are fully recognized and included in the overall expense structure of a company. These expenses are typically fixed or variable costs that a business incurs during its operations, such as rent, utilities, and salaries. For instance, when a company pays its monthly rent, that amount is considered an absorbed expense because it is fully accounted for in the financial statements, reflecting the true cost of doing business.On the other hand, applied expenses are costs that have been allocated to a specific project or product based on a predetermined method. This allocation can help businesses understand the profitability of individual products or services. For example, if a manufacturing company produces multiple products, it may apply certain overhead costs to each product based on the number of units produced. This means that while the total overhead is an absorbed expense, the portion applied to each product is considered an applied expense. This distinction is essential for managers who need to make informed decisions about pricing, budgeting, and resource allocation.The difference between absorbed expenses and applied expenses also plays a significant role in financial analysis and reporting. When preparing financial statements, companies must ensure that their absorbed expenses accurately reflect the total costs incurred during a specific period. This helps stakeholders understand the company's financial health and operational efficiency. Conversely, applied expenses provide insights into how resources are being allocated across various projects or products, which can inform strategic planning and investment decisions.Moreover, understanding these concepts can aid in identifying areas for cost reduction and efficiency improvement. By analyzing applied expenses, a company can determine whether certain products are consuming more resources than anticipated, prompting a reevaluation of production processes or pricing strategies. Similarly, monitoring absorbed expenses can highlight fixed costs that may be too high, leading to potential renegotiations of contracts or seeking alternative suppliers.In conclusion, both absorbed expenses and applied expenses are vital components of financial management that serve different purposes. Recognizing the differences between them allows businesses to maintain accurate financial records, optimize resource allocation, and make informed strategic decisions. As companies navigate the complexities of financial reporting and analysis, a solid grasp of these terms will undoubtedly contribute to their long-term success.

在金融和会计的世界中，理解吸收费用与应用费用之间的区别对于有效的财务管理至关重要。这两个术语都指企业所产生的成本，但它们在记录和报告这些成本时具有不同的含义。吸收费用指的是完全被认可并纳入公司整体费用结构的成本。这些费用通常是企业在运营过程中发生的固定或变动成本，例如租金、水电费和工资。例如，当一家公司支付其每月租金时，该金额被视为吸收费用，因为它在财务报表中被完全记录，反映了经营业务的真实成本。另一方面，应用费用是指根据预定方法分配给特定项目或产品的成本。这种分配可以帮助企业了解各个产品或服务的盈利能力。例如，如果一家制造公司生产多种产品，它可能会根据每种产品的生产单位数量将某些间接费用应用于每种产品。这意味着虽然总的间接费用是吸收费用，但应用于每种产品的部分被视为应用费用。这种区别对于需要做出关于定价、预算和资源分配的明智决策的管理者来说至关重要。吸收费用与应用费用之间的差异在财务分析和报告中也起着重要作用。在准备财务报表时，公司必须确保其吸收费用准确反映特定期间内发生的总成本。这有助于利益相关者了解公司的财务健康状况和运营效率。相反，应用费用提供了有关资源如何分配到各个项目或产品的见解，这可以为战略规划和投资决策提供信息。此外，理解这些概念可以帮助识别成本降低和效率提高的领域。通过分析应用费用，公司可以确定某些产品是否消耗的资源超过预期，从而促使重新评估生产过程或定价策略。同样，监控吸收费用可以突出可能过高的固定成本，从而导致潜在的合同重新谈判或寻找替代供应商。总之，吸收费用和应用费用都是财务管理的重要组成部分，各自服务于不同的目的。认识到它们之间的差异使企业能够保持准确的财务记录，优化资源分配，并做出明智的战略决策。当公司应对财务报告和分析的复杂性时，对这些术语的扎实掌握无疑将有助于它们的长期成功。