underapplied expense

简明释义

少分配的费用

英英释义

例句

1.The accountant reported an underapplied expense for the month, indicating that we spent less than anticipated on utilities.

会计报告了一个未应用费用，这表明我们在公用事业上的支出低于预期。

2.The underapplied expense in labor costs has raised concerns among the project managers.

劳动力成本中的未应用费用引起了项目经理的关注。

3.Due to an underapplied expense, our budget for marketing was underutilized last quarter.

由于未应用费用，我们上个季度的营销预算未被充分利用。

4.We identified an underapplied expense related to office supplies that should be accounted for.

我们发现与办公用品相关的未应用费用应当被记入账目。

5.Management needs to analyze the underapplied expense to improve future budgeting processes.

管理层需要分析未应用费用以改善未来的预算流程。

作文

In the realm of accounting and finance, understanding various terminologies is crucial for effective management and decision-making. One such term is underapplied expense, which refers to a situation where the actual expenses incurred are less than the estimated or applied expenses allocated to a specific period or project. This discrepancy can occur for various reasons, including changes in production levels, unexpected cost savings, or inefficient resource utilization. To illustrate the concept of underapplied expense, let’s consider a manufacturing company that has budgeted $100,000 for production costs over a quarter. However, due to improved production efficiency and reduced material costs, the company only spends $80,000 during that same period. In this case, the underapplied expense would be $20,000, indicating that the company spent less than anticipated. Understanding underapplied expense is essential for managers as it provides insights into the financial health of a business. When expenses are underapplied, it may signal that a company is operating more efficiently than expected, which can lead to increased profitability. However, it is important to analyze the reasons behind these discrepancies thoroughly. For instance, if the underapplied expense results from temporary factors, such as a one-time discount on materials, it might not be sustainable in the long run. Conversely, if a company consistently experiences underapplied expense, it could indicate a need for revising budgeting practices or improving operational processes.Moreover, underapplied expense can also affect financial reporting and tax calculations. Businesses need to report their expenses accurately to provide stakeholders with a clear picture of their financial performance. If a company frequently reports underapplied expense, it may raise questions among investors about the reliability of its financial forecasts and budgeting processes. Additionally, tax implications can arise from underapplied expenses, as they can influence taxable income and, consequently, the amount of tax owed. Companies must ensure that they maintain accurate records and adjust their financial statements to reflect any underapplied expense appropriately.On the other hand, recognizing underapplied expense can also help businesses identify areas for improvement. For example, if a company notices patterns of underapplied expenses across multiple projects, it might prompt a review of its cost estimation methods or operational efficiencies. By addressing the root causes of underapplied expense, companies can enhance their budgeting accuracy and improve overall financial performance. In conclusion, the term underapplied expense plays a significant role in financial management and analysis. It serves as a valuable indicator for companies to assess their operational efficiency, budgeting practices, and financial reporting accuracy. By understanding the implications of underapplied expense, businesses can make informed decisions that contribute to their long-term success. Whether it leads to adjustments in budgeting or prompts operational improvements, being aware of underapplied expense is essential for any organization aiming to optimize its financial performance and achieve its strategic goals.

在会计和财务领域，理解各种术语对于有效管理和决策至关重要。其中一个术语是未应用费用，它指的是实际发生的费用少于分配给特定时期或项目的估算或应用费用的情况。这种差异可能由于多种原因而发生，包括生产水平的变化、意外的成本节约或资源利用效率低下。为了说明未应用费用的概念，让我们考虑一家预算为季度生产成本10万美元的制造公司。然而，由于生产效率的提高和材料成本的降低，公司在同一时期只花费了8万美元。在这种情况下，未应用费用将为2万美元，表明公司支出低于预期。理解未应用费用对管理者至关重要，因为它提供了企业财务健康状况的洞见。当费用未被应用时，可能意味着公司运营效率高于预期，这可能导致盈利能力的提高。然而，彻底分析这些差异背后的原因也很重要。例如，如果未应用费用是由于一次性材料折扣等临时因素造成的，那么这种情况可能在长期内不可持续。相反，如果公司持续经历未应用费用，则可能表明需要修订预算实践或改善运营流程。此外，未应用费用还可能影响财务报告和税务计算。企业需要准确报告其费用，以便向利益相关者提供清晰的财务表现。如果一家公司频繁报告未应用费用，可能会引发投资者对其财务预测和预算过程可靠性的质疑。此外，未应用费用可能会对税务产生影响，因为它们可能影响应纳税收入，从而影响应缴税款。公司必须确保保持准确的记录，并适当地调整其财务报表以反映任何未应用费用。另一方面，识别未应用费用还可以帮助企业确定改进的领域。例如，如果一家公司注意到多个项目中存在未应用费用的模式，可能会促使对其成本估算方法或运营效率进行审查。通过解决未应用费用的根本原因，公司可以提高预算的准确性并改善整体财务表现。总之，未应用费用这一术语在财务管理和分析中发挥着重要作用。它作为公司评估运营效率、预算实践和财务报告准确性的有价值指标。通过理解未应用费用的影响，企业可以做出明智的决策，从而促进其长期成功。无论是导致预算调整还是促使运营改进，意识到未应用费用对于任何旨在优化财务表现并实现战略目标的组织都是至关重要的。