expired cost

简明释义

过期成本

英英释义

例句

1.The project manager was concerned about the expired cost 过期成本 affecting the overall project budget.

项目经理担心过期成本会影响整体项目预算。

2.The accountant explained that the expired cost 过期成本 of the raw materials should be written off.

会计解释说，原材料的过期成本应该注销。

3.Tracking expired costs 过期成本 is essential for accurate financial reporting.

跟踪过期成本对准确的财务报告至关重要。

4.After reviewing the financial statements, we found that the expired cost 过期成本 had not been accounted for properly.

在审查财务报表后，我们发现过期成本没有被正确计算。

5.We need to adjust our budget to reflect the expired cost 过期成本 from last quarter.

我们需要调整预算，以反映上个季度的过期成本。

作文

In the world of accounting and finance, understanding various terminologies is crucial for effective management and decision-making. One such term that often arises is expired cost, which refers to costs that have been incurred but are no longer relevant for future financial decisions or operations. These costs typically arise from previous expenditures that cannot be recovered and do not contribute to future economic benefits. For instance, if a company invests in a marketing campaign that ultimately fails, the money spent on that campaign becomes an expired cost. It is important for businesses to recognize these costs as they prepare their financial statements and analyze their profitability.The concept of expired cost can be particularly significant during budgeting and forecasting processes. When companies create budgets for upcoming periods, they must differentiate between costs that will provide value in the future and those that have already been incurred and will not yield any further benefits. By identifying expired costs, businesses can avoid making decisions based on outdated information and instead focus on allocating resources effectively toward initiatives that drive growth.Moreover, understanding expired costs can help companies in their strategic planning efforts. For instance, if a firm has invested heavily in a product line that is no longer performing well, recognizing the expired costs associated with that line can prompt management to make necessary changes. This could involve discontinuing the product, reallocating resources to more profitable areas, or even pivoting the business model entirely. The ability to accurately assess and account for expired costs empowers organizations to make informed decisions that align with their long-term objectives.Another aspect to consider is the impact of expired costs on financial reporting. In financial statements, it is essential to present a clear picture of a company's financial health. Including expired costs in the analysis allows stakeholders to understand the true nature of profitability. Investors and creditors need to know which expenses are still relevant and which ones have become irrelevant to gauge the company’s future performance. Failure to account for expired costs can lead to misleading financial information, potentially resulting in poor investment decisions.Additionally, recognizing expired costs can enhance operational efficiency within an organization. When teams are aware of which costs have expired, they can streamline their processes and eliminate unnecessary expenditures. This focus on efficiency can lead to improved profit margins and better resource allocation. Companies that actively manage their expired costs are often more agile and responsive to market changes, enabling them to seize new opportunities as they arise.In conclusion, the term expired cost plays a vital role in the realm of accounting and financial management. By understanding and managing expired costs, businesses can make more informed decisions, improve their financial reporting, and enhance operational efficiency. As the business landscape continues to evolve, the ability to differentiate between relevant and irrelevant costs will remain a key factor in achieving sustainable success. Therefore, it is essential for professionals in the field to grasp the implications of expired costs and integrate this understanding into their strategic planning and decision-making processes.

在会计和财务的世界中，理解各种术语对于有效管理和决策至关重要。其中一个经常出现的术语是过期成本，它指的是已经发生但对未来财务决策或运营不再相关的成本。这些成本通常源于无法回收的先前支出，并且不会为未来的经济利益做出贡献。例如，如果一家公司投资于最终失败的市场营销活动，那么在该活动上花费的钱就成为了过期成本。企业在准备财务报表和分析盈利能力时，认识到这些成本是非常重要的。过期成本的概念在预算和预测过程中尤为重要。当公司为即将到来的时期制定预算时，他们必须区分能够在未来提供价值的成本和已经发生且不会产生任何进一步收益的成本。通过识别过期成本，企业可以避免基于过时信息做出决策，而是专注于有效分配资源，推动增长的举措。此外，理解过期成本可以帮助公司在战略规划中做出更好的决策。例如，如果一家企业在一个表现不佳的产品线中投入了大量资金，识别与该产品线相关的过期成本可以促使管理层做出必要的调整。这可能涉及停止该产品、将资源重新分配到更有利可图的领域，甚至完全改变商业模式。准确评估和核算过期成本的能力使组织能够做出与其长期目标一致的明智决策。另一个需要考虑的方面是过期成本对财务报告的影响。在财务报表中，呈现公司的财务健康状况至关重要。分析中包含过期成本可以让利益相关者理解盈利能力的真实性质。投资者和债权人需要知道哪些费用仍然相关，哪些费用已变得无关紧要，以便评估公司的未来表现。如果未能核算过期成本，可能导致财务信息误导，从而导致错误的投资决策。此外，识别过期成本可以提高组织内部的运营效率。当团队意识到哪些成本已经过期时，他们可以简化流程，消除不必要的支出。这种对效率的关注可以提高利润率，改善资源分配。积极管理过期成本的公司往往更灵活，能够更快地响应市场变化，使他们能够抓住新机会。总之，术语过期成本在会计和财务管理领域中扮演着重要角色。通过理解和管理过期成本，企业可以做出更明智的决策，改善财务报告，提高运营效率。随着商业环境的不断发展，区分相关成本和无关成本的能力将继续成为实现可持续成功的关键因素。因此，专业人士掌握过期成本的含义并将其理解融入战略规划和决策过程是至关重要的。