expensing

简明释义

英[ɪkˈspɛnsɪŋ]美[ɪkˈspɛnsɪŋ]

v. 将（开支项目）作为开支勾销；将……记入费用账户（expense 的现在分词）

英英释义

单词用法

同义词

反义词

例句

1.The conclusion illustrated the alteration of accounting method of R&D expenditures from capitalization under certain conditions to all expensing was rational.

这在一定程度上说明新会计准则对R&D支出会计处理方式由全部费用化改为有条件资本化方式的合理性。

2.The conclusion illustrated the alteration of accounting method of R&D expenditures from capitalization under certain conditions to all expensing was rational.

这在一定程度上说明新会计准则对R&D支出会计处理方式由全部费用化改为有条件资本化方式的合理性。

3.We think that only the investors identify the R&D expenditures, the cost has the meaning of being capitalized, otherwise it should be expensing.

我们认为，企业支付的R&D费用只有在得到投资者认同的前提下才有资本化的意义，否则应将其费用化。

4.Expenditure for Construction of Teachers in Universities and Colleges: Expensing or Capitalized?

高校师资队伍建设支出：费用化或资本化?。

5.The finance department is responsible for expensing 费用报销 all travel costs incurred by employees.

财务部门负责员工产生的所有差旅费用的expensing 费用报销。

6.Before the end of the fiscal year, we need to ensure all expensing 费用报销 reports are submitted.

在财年结束之前，我们需要确保所有的expensing 费用报销报告都已提交。

7.The accounting software simplifies the expensing 费用报销 process for small businesses.

该会计软件简化了小企业的expensing 费用报销流程。

8.Employees must keep receipts for any expensing 费用报销 they wish to claim.

员工必须保留任何他们希望申请的expensing 费用报销的收据。

9.The new policy outlines the guidelines for expensing 费用报销 office supplies.

新政策概述了办公用品的expensing 费用报销指南。

作文

In the world of business and finance, the term expensing refers to the process of recognizing costs associated with business operations. This can include everything from office supplies to travel expenses incurred by employees. Understanding expensing is crucial for companies as it directly impacts their financial statements and tax liabilities. When a company incurs a cost, it can choose to either capitalize that cost or recognize it as an expense immediately. Capitalizing an expense means that it will be spread out over time, while expensing means that the cost is deducted in the period it was incurred. For instance, if a company buys a new piece of equipment for $10,000, they may choose to capitalize this purchase, allowing them to spread the cost over several years through depreciation. On the other hand, if the company spends $500 on office supplies, they would typically record this as an immediate expensing, deducting the full amount from their income in that fiscal year. The decision of whether to capitalize or expense a cost can have significant implications for a company's financial health. By expensing costs immediately, a company can reduce its taxable income for that year, potentially leading to lower tax payments. However, this also means that the company may show lower profits on its financial statements, which could affect investor perceptions and stock prices. Moreover, different accounting standards have specific guidelines regarding expensing. For example, under Generally Accepted Accounting Principles (GAAP), there are strict rules about what can be expensed and when. Companies must ensure they are compliant with these regulations to avoid penalties and maintain transparency with stakeholders. Another aspect of expensing is related to budgeting and forecasting. Businesses need to accurately predict their expenses to ensure they remain profitable. Misestimating expenses can lead to cash flow problems, making it essential for companies to track their spending meticulously. Many organizations use software tools to help manage their budgets and monitor expenses in real-time, allowing them to make informed decisions based on current data. Furthermore, expensing is not just limited to tangible goods. Intangible assets, such as software subscriptions or advertising costs, can also be expensed. For example, if a company pays for a marketing campaign costing $2,000, they can expense that amount in the period the service was rendered. This practice helps businesses align their expenses with the revenue generated during the same period, providing a clearer picture of profitability. In recent years, the rise of remote work has also changed how companies approach expensing. With more employees working from home, businesses have had to adapt their expense policies to accommodate costs associated with remote work setups. This includes reimbursing employees for internet services, home office supplies, and other related expenses. As a result, companies are now more focused than ever on creating clear guidelines for expensing to ensure fairness and compliance. In conclusion, expensing is a vital concept in business finance that affects how companies manage their costs, report their financial health, and comply with regulatory standards. By understanding the nuances of expensing, businesses can make informed financial decisions that promote long-term success and sustainability.

在商业和金融的世界中，术语expensing指的是确认与商业运营相关的成本的过程。这可以包括从办公用品到员工出差费用的所有内容。理解expensing对公司至关重要，因为它直接影响公司的财务报表和税务负担。当公司产生成本时，可以选择将该成本资本化或立即作为费用确认。资本化费用意味着该费用将在一段时间内分摊，而expensing意味着该成本在发生的期间内被扣除。 例如，如果一家公司购买了一台价值10,000美元的新设备，他们可能会选择资本化这笔购买，使他们能够通过折旧在几年内分摊成本。另一方面，如果公司花费500美元购买办公用品，他们通常会将其记录为即时的expensing，在该财政年度内从收入中扣除全额。 决定是资本化还是费用化一个成本可能对公司的财务健康产生重大影响。通过立即费用化成本，公司可以减少该年的应税收入，可能导致较低的税款支付。然而，这也意味着公司在财务报表上显示的利润可能较低，这可能会影响投资者的看法和股价。 此外，不同的会计准则对expensing有具体的指导方针。例如，根据公认会计原则（GAAP），对于可以费用化的内容和时间有严格的规定。公司必须确保遵守这些规定，以避免处罚并保持与利益相关者的透明度。 expensing的另一个方面与预算和预测有关。企业需要准确预测其支出，以确保盈利能力。错误估计费用可能导致现金流问题，因此公司必须仔细跟踪其支出。许多组织使用软件工具来帮助管理预算和实时监控费用，使他们能够根据当前数据做出明智的决策。 此外，expensing不仅限于有形商品。无形资产，例如软件订阅或广告费用，也可以被费用化。例如，如果一家公司为一项市场营销活动支付了2,000美元，他们可以在提供服务的期间内费用化该金额。这种做法帮助企业将费用与同一期间产生的收入对齐，从而提供更清晰的盈利能力图景。 近年来，远程工作的兴起也改变了公司处理expensing的方式。随着越来越多的员工在家工作，企业不得不调整其费用政策，以适应与远程工作设置相关的成本。这包括报销员工的互联网服务、家庭办公室用品和其他相关费用。因此，公司现在比以往任何时候都更专注于制定明确的expensing指南，以确保公平和合规。 总之，expensing是商业金融中的一个重要概念，影响着公司如何管理成本、报告财务健康状况以及遵守监管标准。通过理解expensing的细微差别，企业可以做出促进长期成功和可持续性的明智财务决策。