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expense account是什麼意思,expense account的意思翻譯、用法、同義詞、例句

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expense account英标

美:/'ɪkˈspens əkaʊnt/

常用詞典

  • [會計] 費用帳戶,報銷帳單

  • 例句

  • He charge his hotel bill to his expense account .

    他将其旅館費用記入他的費用帳戶上。

  • The salary expense of a developer you hire would be an expense account.

    你所雇傭的程式開發員的工資費用屬于費用帳戶;

  • So you didn't get a big rise this year. but you've still got a company car and an expense account so you're not heard done by.

    今年你的工資沒有得到明顯的提高,但你仍然得到了一輛公司的汽車和一個費用帳戶,因此你沒有受到虧待。

  • The charge to an expense account is based on the assumption that the benefits from the expenditure will be used up in the current period.

    對費用帳戶的借記是建立在該項支出所帶來的好處将在本期用完的假設基礎上的。

  • Mike: steve you and I need to have a serious chat about using the company expense account !

    麥克:史蒂夫,關于使用公司費用帳戶我們需要認真地談談。

  • And then attach them to your expense account.

    然後在上面附上你的花費賬目。

  • Steve: don't worry about that! I still have some money left in my monthly expense account so lunch is on me.

    史蒂夫:别擔心這個!我的月費用帳戶上還剩一些錢,午餐算我的。

  • I'll put this lunch on my expense account.

    我要把這頓午餐記在我的開支帳戶上。

  • The account debited in the entry, Income Taxes Expense , is an expense account that usually appears as the very last deduction in the income statement.

    在這個分錄中借記的賬戶-所得稅費用,是一個費用賬戶,在收益表中往往作為最後一個減項出現。

  • I have an untaxed expense account.

    我有一張免稅的報銷單。

  • Operating account Revenue and expense account.

    營業帳戶收入與支出帳戶。

  • Take it out of my personal expense account.

    從我個人費用的帳戶支出。

  • Take is out of my personal expense account. Be sure to get a receipt.

    從我個人費用的賬戶中支出。記住拿收據。

  • Them to your expense account when you get back.

    回來後,你必須把它們貼在報銷單上。

  • Don't take advantage of your expense account.

    不要以為的花費都是理所當然的。

  • They carried out a snap check on the expense account .

    他們對費用戶口進行了突然的審查。

  • Charging an expenditure directly to an expense account is often called expensingthe item.

    将支出直接記入費用賬戶通常叫做“費用化”。

  • Whenever he buys petrol, he puts it on his expense account.

    他每次買汽油都記在報銷帳目上。

  • Whenever he buy petrol, he put it on his expense account .

    他每次買汽油都記在報銷帳目上。

  • He put Elizabeth's motel bill and airfare on his expense account.

    他将伊麗莎白住汽車旅館的費用和機票費用記在他的報銷賬目中。

  • At the end of each month, there is always money left in my expense account because I am too nervous to spend it.

    每個月的月底我的費用帳戶上都會有餘額,因為我花錢的時候太小心了。

  • Mr Chen, can you spare some time to sign up this expense account?

    陳總,這是需要您批準的報銷單,您現在有空籤嗎?

  • He charges his hotel bill to his expense account.

    他将飯店賬單記在支出賬上。

  • TYPICAL USE:A man who cheats on his income tax and on his expense account tends to condone these practices in his friends.

    一個在所得稅和費用帳戶上做手腳的人,有原諒他朋友如是做的傾向。

  • I usually fly there for personal reasons, so I can't put it on an expense account.

    我通常都是因為私人因素飛那裡,所以不能報公帳。

  • 專業解析

    在會計和企業財務管理領域,expense account(費用賬戶)是指企業為員工因公産生的合理開支設立的專項賬戶,主要用于記錄、核銷和追蹤與業務活動相關的消費支出。這類賬戶的設立需要符合國家稅務法規和企業内部財務制度。

    根據美國注冊會計師協會(AICPA)的定義,費用賬戶通常包含三類核心要素:

    1. 費用報銷範圍:涵蓋差旅費、客戶招待費、辦公用品采購等必要業務開支,具體範圍由企業制定并經審計部門審核(參考:aicpa.org/expense-management
    2. 憑證管理要求:員工需提供有效收據或發票作為支出憑證,例如酒店賬單需包含消費明細和稅務代碼
    3. 審批流程規範:超過特定金額的報銷需經過部門主管和財務總監雙重審批,如英國特許管理會計師公會(CIMA)建議500英鎊以上支出應提交預算說明(參考:cimaglobal.com/expense-policy

    美國國稅局(IRS)規定,企業通過費用賬戶報銷的合理支出可享受稅收抵免,但需滿足「普通且必要」原則,即支出需與業務活動直接相關且符合行業慣例(參考:irs.gov/pub17-ch26)。例如銷售人員拜訪客戶的交通費屬于可抵稅費用,但個人消費部分必須單獨列示。

    網絡擴展資料

    “Expense account”(費用賬戶)是商務和財務領域常用的術語,其含義和用法如下:

    1.基本定義

    指企業為員工設立的、用于報銷因公産生的合理開支的專用賬戶。員工在公務活動(如出差、客戶招待、采購辦公用品等)中墊付的費用,可通過該賬戶向公司申請補償。

    2.典型用途

    3.操作流程

    4.注意事項

    5.相關概念辨析

    若需了解具體公司的報銷标準,建議查閱企業内部財務手冊或咨詢人力資源部門。

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