《行业英语系列》教学资源财务会计英语 unit 6.pptVIP

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《行业英语系列》教学资源财务会计英语 unit 6.ppt

CostsandExpensesUnit6FinancialAccountingEnglish(SecondEdition)

ContentsSection1OutlineofCostsandExpensesSection2AccountingforCostsSection3AccountingforExpenses

Section1

OutlineofCostsandExpenses1.1ExpensesExpensesarethedecreaseinowner’sequitycausedbythebusiness’srevenue-producingoperation.1.2CostsCostisameasurement,inmonetaryterms,oftheamountofresourcesusedforbusinesspurposes

Threeimportantideasareincludedinthisdefinition.Thefirstisthenotionthatcostmeasurestheuseofresources.Thesecondideaisthat

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