unexpired cost

简明释义

未消耗成本

英英释义

例句

1.Before closing the books, we need to adjust for the unexpired cost of insurance premiums.

在结账之前，我们需要调整保险费的未到期成本。

2.At the end of the fiscal year, the company had a significant amount of unexpired cost related to its marketing campaigns.

在财政年度结束时，公司有大量与其营销活动相关的未到期成本。

3.In financial reporting, it is important to accurately track the unexpired cost of services.

在财务报告中，准确跟踪服务的未到期成本是很重要的。

4.The accountant reported the unexpired cost as an asset on the balance sheet.

会计将未到期成本作为资产报告在资产负债表上。

5.The unexpired cost of the prepaid rent will be recognized in the next accounting period.

预付租金的未到期成本将在下一个会计期间确认。

作文

In the world of accounting and finance, understanding various terms is crucial for effective management of resources. One such term that often arises is unexpired cost, which refers to expenses that have been paid but not yet fully utilized or consumed. This concept plays a significant role in financial reporting and budgeting, as it helps businesses assess their current financial health and future obligations. unexpired cost can include prepaid expenses, such as insurance premiums, rent, or subscriptions that have been paid in advance but will provide benefits over a specific period. For instance, consider a company that pays an annual insurance premium of $12,000 at the beginning of the year. At the end of the first month, the unexpired cost of the insurance would be $11,000, as $1,000 worth of coverage has been used. This remaining amount signifies the value still available to the company, and it will continue to decrease as time progresses. Tracking unexpired cost is essential for accurate financial statements, as it allows companies to reflect their true expenses and liabilities.Moreover, recognizing unexpired cost aids in cash flow management. By identifying costs that are yet to be expired, businesses can plan their budgets more effectively, ensuring they allocate resources wisely for upcoming periods. This proactive approach can help prevent financial strain and enhance overall operational efficiency.In addition to its practical implications, the notion of unexpired cost also emphasizes the importance of proper accounting practices. Businesses must maintain accurate records of their prepaid expenses to ensure that they do not overstate their current expenses or liabilities. This accuracy is vital for stakeholders, including investors and creditors, who rely on financial statements to make informed decisions about the company's performance and stability.Furthermore, understanding unexpired cost can also aid in tax planning. Some prepaid expenses may be deductible in the year they are paid, while others must be amortized over the period they cover. By accurately categorizing these costs, businesses can optimize their tax positions and avoid potential penalties from misreporting.In conclusion, the concept of unexpired cost is integral to effective financial management. It encompasses prepaid expenses that have yet to be fully utilized, allowing businesses to maintain accurate financial records, manage cash flow, and plan for future expenditures. As companies navigate the complexities of financial reporting and resource allocation, a thorough understanding of unexpired cost will undoubtedly contribute to their long-term success and sustainability.

在会计和财务的世界中，理解各种术语对于有效管理资源至关重要。其中一个经常出现的术语是未到期费用，它指的是已经支付但尚未完全使用或消耗的费用。这个概念在财务报告和预算中发挥着重要作用，因为它帮助企业评估其当前的财务健康状况和未来的义务。未到期费用可以包括预付费用，例如保险费、租金或已提前支付但将在特定期间内提供利益的订阅费用。例如，考虑一家在年初支付$12,000年保险费的公司。在第一个月结束时，保险的未到期费用将是$11,000，因为$1,000的保险覆盖已经使用。这一剩余金额表示公司仍然可用的价值，并且随着时间的推移将继续减少。追踪未到期费用对于准确的财务报表至关重要，因为它使公司能够反映其真实的费用和负债。此外，识别未到期费用有助于现金流管理。通过识别尚未过期的费用，企业可以更有效地规划预算，确保他们明智地分配资源以应对即将到来的时期。这种主动的方法可以帮助防止财务压力，并提高整体运营效率。除了实际影响外，未到期费用的概念还强调了适当会计实践的重要性。企业必须保持准确的预付费用记录，以确保他们不会夸大当前的费用或负债。这种准确性对于包括投资者和债权人在内的利益相关者至关重要，他们依赖财务报表来做出关于公司业绩和稳定性的明智决策。此外，理解未到期费用还可以帮助税务规划。一些预付费用可能在支付的年度可扣除，而其他费用则必须在其覆盖的期间内摊销。通过准确分类这些费用，企业可以优化其税务状况，并避免因错误报告而可能产生的处罚。总之，未到期费用的概念对有效的财务管理至关重要。它涵盖了尚未完全利用的预付费用，使企业能够保持准确的财务记录、管理现金流并计划未来的支出。随着公司在财务报告和资源分配的复杂性中航行，对未到期费用的透彻理解无疑将有助于他们的长期成功和可持续发展。