expired expenses

简明释义

已消逝费用

英英释义

例句

1.The finance team decided to allocate funds from expired expenses to cover new projects.

财务团队决定将来自过期费用的资金分配给新项目。

2.To maintain accurate financial records, it is essential to regularly review expired expenses.

为了保持准确的财务记录，定期审核过期费用是必不可少的。

3.We need to develop a strategy to manage expired expenses more effectively in the upcoming fiscal year.

我们需要制定策略，在即将到来的财政年度更有效地管理过期费用。

4.The accountant noted that the company had several expired expenses that needed to be written off.

会计注意到公司有几项需要注销的过期费用。

5.During the audit, we discovered numerous expired expenses from last year that were not properly recorded.

在审计过程中，我们发现去年有许多未正确记录的过期费用。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term that often comes up is expired expenses, which are costs that have been incurred but are no longer relevant to the current financial period. These expenses can significantly impact the financial statements and overall budgeting process of a business.To illustrate the concept of expired expenses, let’s consider a scenario involving a company that pays for an annual insurance policy. When the company pays the premium at the beginning of the year, this payment is recorded as an asset on the balance sheet. However, as each month passes, a portion of that expense is recognized as an expense in the income statement. By the end of the year, the insurance policy will have fully expired, meaning that the entire amount paid has been consumed as an expense. At this point, the expired expenses will no longer appear on the balance sheet as an asset since they have been fully utilized.The recognition of expired expenses is essential for accurate financial reporting. If a company fails to account for these expenses properly, it may overstate its assets and net income, leading to poor decision-making based on inflated financial data. For instance, if management believes that their cash flow is healthier than it actually is due to unrecognized expired expenses, they might make misguided investments or unnecessary expenditures.Moreover, understanding expired expenses is also vital for budgeting purposes. Businesses need to forecast their future expenses accurately, and this requires a clear understanding of how past expenses have been recorded and recognized. By analyzing previous expired expenses, companies can better predict their future cash flows and adjust their budgets accordingly. This proactive approach helps in maintaining financial stability and ensuring that resources are allocated effectively.In addition, tracking expired expenses can provide insights into a company's operational efficiency. For example, if a business consistently sees a high level of expired expenses related to certain projects or departments, it may indicate inefficiencies or wastefulness. Management can use this information to investigate further and implement changes to reduce unnecessary costs, ultimately improving profitability.Furthermore, during audits, understanding expired expenses becomes even more critical. Auditors will review a company’s financial statements to ensure that all expenses have been accurately recorded and reported. If a company has not appropriately accounted for expired expenses, it could face issues with compliance and might even incur penalties.In conclusion, expired expenses play a significant role in the overall financial health of a business. They are not just numbers in the financial statements; they reflect the consumption of resources and can influence strategic decisions made by management. By recognizing and analyzing expired expenses, businesses can achieve better financial reporting, effective budgeting, and improved operational efficiency. Therefore, it is imperative for financial professionals to have a thorough understanding of this concept to navigate the complexities of accounting and finance effectively.

在财务和会计的世界中，理解各种术语对于有效的管理和报告至关重要。其中一个经常出现的术语是过期费用，指的是已经发生但对当前财务期间不再相关的成本。这些费用可能会显著影响企业的财务报表和整体预算过程。为了说明过期费用的概念，让我们考虑一个涉及公司支付年度保险政策的场景。当公司在年初支付保费时，这笔付款被记录为资产在资产负债表上。然而，随着每个月的过去，这部分费用在损益表中被确认作为费用。到年底，保险政策将完全过期，这意味着已支付的全部金额都已作为费用被消耗。在这一点上，过期费用将不再出现在资产负债表上作为资产，因为它们已经被完全利用。对过期费用的确认对于准确的财务报告至关重要。如果公司未能正确地处理这些费用，可能会夸大其资产和净收入，导致基于虚高财务数据的错误决策。例如，如果管理层认为由于未确认的过期费用，其现金流比实际健康，他们可能会做出误导性的投资或不必要的支出。此外，理解过期费用对于预算编制也至关重要。企业需要准确预测未来的费用，这需要清楚了解过去费用的记录和确认方式。通过分析以前的过期费用，公司可以更好地预测未来的现金流并相应调整预算。这种主动的方法有助于保持财务稳定，并确保资源得到有效分配。另外，跟踪过期费用可以提供对公司运营效率的洞察。例如，如果一家企业在某些项目或部门中持续看到高水平的过期费用，这可能表明低效或浪费。管理层可以利用这些信息进行进一步调查，并实施变更以减少不必要的成本，从而最终提高盈利能力。此外，在审计过程中，理解过期费用变得更加关键。审计师将审查公司的财务报表，以确保所有费用都已准确记录和报告。如果公司没有适当地处理过期费用，可能会面临合规问题，甚至可能会遭受处罚。总之，过期费用在企业整体财务健康中扮演着重要角色。它们不仅仅是财务报表中的数字；它们反映了资源的消耗，并可能影响管理层做出的战略决策。通过识别和分析过期费用，企业可以实现更好的财务报告、有效的预算编制和改善的运营效率。因此，财务专业人士必须充分理解这一概念，以有效应对会计和财务的复杂性。