attributable expenditure

简明释义

应计开支

英英释义

例句

1.The finance team provided a breakdown of the attributable expenditure 可归属支出 for each department in the organization.

财务团队提供了组织中每个部门的可归属支出明细。

2.The company's annual report highlighted the attributable expenditure 可归属支出 for research and development, which increased significantly this year.

公司的年度报告强调了今年显著增加的研究与开发的可归属支出。

3.Understanding the attributable expenditure 可归属支出 is crucial for budget planning in the upcoming fiscal year.

理解可归属支出对即将到来的财政年度的预算规划至关重要。

4.The audit revealed discrepancies in the reported attributable expenditure 可归属支出, prompting further investigation.

审计发现报告的可归属支出存在差异，促使进一步调查。

5.In order to assess the project's viability, we need to calculate the attributable expenditure 可归属支出 related to marketing efforts.

为了评估项目的可行性，我们需要计算与市场营销相关的可归属支出。

作文

In the realm of financial management, understanding various terminologies is crucial for making informed decisions. One such term that often arises in budget discussions is attributable expenditure, which refers to costs that can be directly linked to a specific project or activity. This concept is particularly important for businesses and organizations that need to allocate their resources efficiently. By identifying attributable expenditure (可归属支出), companies can determine the profitability of individual projects and make better financial forecasts.To illustrate the significance of attributable expenditure, consider a company that is launching a new product. The costs associated with the development, marketing, and distribution of this product can be categorized as attributable expenditure. These expenditures are vital for assessing whether the new product will generate enough revenue to justify the investment. If the attributable expenditure exceeds the projected income from sales, the company may need to reconsider its strategy or even abandon the project altogether.Moreover, understanding attributable expenditure is essential for accurate financial reporting. Organizations are often required to prepare financial statements that reflect their expenses in a way that stakeholders can understand. By breaking down costs into attributable expenditure and non-attributable categories, businesses can provide clearer insights into their financial health. This transparency not only helps in building trust with investors but also aids in internal decision-making processes.Another aspect to consider is the impact of attributable expenditure on budgeting. When preparing a budget, managers must estimate both fixed and variable costs. Fixed costs are generally easier to predict, while attributable expenditure can fluctuate based on project scope and market conditions. By analyzing past projects and their attributable expenditure, managers can create more accurate budgets for future initiatives. This proactive approach minimizes the risk of overspending and ensures that funds are allocated where they are most needed.Furthermore, the concept of attributable expenditure extends beyond just financial implications; it also influences strategic planning. For instance, if a certain department consistently incurs high attributable expenditure, it may indicate inefficiencies that need addressing. By examining these costs closely, organizations can identify areas for improvement, streamline operations, and ultimately enhance profitability.In conclusion, the term attributable expenditure (可归属支出) plays a pivotal role in financial management. It allows businesses to track costs accurately, make informed decisions regarding project viability, and maintain transparency in financial reporting. Understanding this concept is essential for effective budgeting and strategic planning. As organizations continue to navigate complex financial landscapes, mastering terms like attributable expenditure will undoubtedly contribute to their success.

在财务管理领域，理解各种术语对于做出明智的决策至关重要。其中一个常常出现在预算讨论中的术语是可归属支出，指的是可以直接与特定项目或活动相关联的成本。这个概念对于需要有效分配资源的企业和组织尤其重要。通过识别可归属支出，公司可以确定各个项目的盈利能力，并做出更好的财务预测。为了说明可归属支出的重要性，考虑一家正在推出新产品的公司。与该产品的开发、营销和分销相关的成本可以归类为可归属支出。这些支出对于评估新产品是否能够产生足够的收入以证明投资是至关重要的。如果可归属支出超过了销售收入的预期，公司可能需要重新考虑其战略，甚至放弃该项目。此外，理解可归属支出对于准确的财务报告至关重要。组织通常需要准备反映其支出的财务报表，以便利益相关者能够理解。通过将成本分解为可归属支出和非可归属类别，企业可以提供更清晰的财务健康状况洞察。这种透明度不仅有助于建立与投资者的信任，还促进内部决策过程。另一个需要考虑的方面是可归属支出对预算的影响。在准备预算时，经理必须估算固定和可变成本。固定成本通常更容易预测，而可归属支出则可能根据项目范围和市场条件波动。通过分析过去项目及其可归属支出，经理可以为未来的计划制定更准确的预算。这种前瞻性的方法最小化了超支的风险，并确保资金分配到最需要的地方。此外，可归属支出的概念不仅限于财务影响；它也影响战略规划。例如，如果某个部门持续发生高额的可归属支出，这可能表明需要解决的低效问题。通过仔细审查这些成本，组织可以识别改进领域，精简操作，并最终提高盈利能力。总之，术语可归属支出在财务管理中发挥着关键作用。它使企业能够准确跟踪成本，就项目可行性做出明智决策，并保持财务报告的透明度。理解这一概念对于有效的预算编制和战略规划至关重要。随着组织继续在复杂的财务环境中航行，掌握像可归属支出这样的术语无疑会促进它们的成功。