expired cost

简明释义

已耗成本，已消逝成本

英英释义

例句

1.We need to assess the expired costs 过期成本 before making any further investments.

在进行任何进一步投资之前，我们需要评估过期成本 过期成本。

2.The finance team identified expired costs 过期成本 that were not previously recorded.

财务团队识别出之前未记录的过期成本 过期成本。

3.The project manager was concerned about the expired costs 过期成本 affecting the overall budget.

项目经理担心过期成本 过期成本会影响整体预算。

4.After reviewing the inventory, we found several items with expired costs 过期成本 that needed to be accounted for.

在审查库存后，我们发现有几项物品的过期成本 过期成本需要进行核算。

5.The accountant noted that the expired cost 过期成本 of the raw materials had to be written off in the financial statements.

会计注意到原材料的过期成本 过期成本必须在财务报表中注销。

作文

In the world of accounting and finance, understanding various terms is crucial for effective management and reporting. One such term that often arises is expired cost, which refers to costs that have been incurred but are no longer relevant for future decision-making or financial reporting. This concept is particularly important when analyzing a company's financial health and performance over time. Expired cost can be thought of as costs that belong to past periods, and thus, they do not impact current or future profitability.

在会计和金融的世界中，理解各种术语对于有效的管理和报告至关重要。其中一个常常出现的术语是过期成本，指的是已经发生但对于未来决策或财务报告不再相关的成本。这个概念在分析公司的财务健康状况和长期表现时尤为重要。过期成本可以被视为属于过去时期的成本，因此，它们不会影响当前或未来的盈利能力。

Consider a manufacturing company that incurs costs for raw materials, labor, and overhead during the production process. These costs are essential for generating revenue in the current period. However, once the products are sold, the associated costs become expired costs. They are no longer part of the ongoing operations and should not be factored into future financial forecasts. This distinction is vital for businesses to ensure that they are making informed decisions based on current data rather than outdated information.

以一家制造公司为例，该公司在生产过程中产生原材料、劳动力和间接费用的成本。这些成本对于当前期间产生收入至关重要。然而，一旦产品售出，相关的成本就成为了过期成本。它们不再是持续运营的一部分，因此不应纳入未来的财务预测中。这一区分对企业至关重要，以确保他们基于当前数据而非过时信息做出明智的决策。

Moreover, recognizing expired costs helps in maintaining accurate financial records. By identifying which costs are no longer applicable, companies can streamline their accounting processes and focus on relevant expenses that will affect their bottom line. For instance, if a business continues to track expired costs, it may lead to confusion and misinterpretation of financial statements. This could result in poor strategic planning and resource allocation, ultimately affecting the company’s overall performance.

此外，识别过期成本有助于保持准确的财务记录。通过识别哪些成本不再适用，公司可以简化其会计流程，专注于将影响其底线的相关支出。例如，如果企业继续追踪过期成本，可能会导致财务报表的混淆和误解。这可能导致糟糕的战略规划和资源分配，最终影响公司的整体表现。

In conclusion, understanding the concept of expired cost is essential for anyone involved in financial management. It allows businesses to distinguish between past expenses and current operational costs, ensuring that financial decisions are based on relevant information. By effectively managing expired costs, companies can improve their financial reporting accuracy and enhance their strategic planning efforts. This ultimately leads to better financial health and sustainability in the long run.

总之，理解过期成本的概念对任何参与财务管理的人来说都是必不可少的。它使企业能够区分过去的支出和当前的运营成本，从而确保财务决策基于相关信息。通过有效管理过期成本，公司可以提高财务报告的准确性，并增强其战略规划的努力。这最终将导致更好的财务健康和长期可持续性。