expense

expense
•• * Expense как глагол отсутствует даже в заслуженно популярном «Новом англо-русском банковском и экономическом словаре» Бориса Федорова. Но примеров употребления этого слова в качестве глагола можно привести множество. Why Options Should Not Be Expensed – заголовок статьи в журнале школы бизнеса Нью-йоркского университета. Правда, многие крупные компании после известных скандалов с финансовой отчетностью поступили как раз наоборот:

•• The Dow Chemical Company announced today that beginning in the first quarter of 2003, it will expense stock options granted to employees.
•• Речь в данном случае идет об отнесении на расходы (т.е. о зачислении на расходные статьи) фондовых опционов (прав на покупку акций на фиксированных условиях работниками компании, которые предоставляются им в качестве одной из форм вознаграждения, а не просто поощрения, как сказано у Федорова). Разумеется, относить на расходы можно не только опционы, но и многое другое:
•• As long as you start using your newly purchased business equipment before the end of the tax year, you get the entire expensing deduction for that year, whether you started using the equipment in January or on December 31st. The amount that can be expensed depends upon the date the qualifying property is placed in service, not when it’s purchased or paid for.
•• Суть этого пояснения в том, что стоимость нового оборудования относится на расходы и вычитается из налогооблагаемой прибыли за данный год. Определения понятия expensed можно найти в ряде глоссариев по этой тематике, имеющихся в Сети.
•• Например:
•• Expensed: charged to an expense account, fully reducing reported profit of that year, as is appropriate for expenditures for items with useful life under one year. (Washingtonpost.com Business Glossary)
•• Еще один полезный глоссарий по этой тематике: http://www.marketvolume.com/glossary/sln_main.asp

English-Russian nonsystematic dictionary . 2014.

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Смотреть что такое "expense" в других словарях:

  • expense — ex‧pense [ɪkˈspens] noun 1. [countable, uncountable] ACCOUNTING an amount of money that a business or organization has to spend on something: • Most advertisers look upon advertising as an expense and not an investment, which is a mistake. • The… …   Financial and business terms

  • expense — ex·pense 1 n: financial burden or outlay; specif: an item of business outlay chargeable against revenue for a specific period busi·ness expense: an expense made in furtherance of one s business esp. as part of the cost of operating a business in… …   Law dictionary

  • Expense — Ex*pense , n. [L. expensa (sc. pecunia), or expensum, fr. expensus, p. p. of expendere. See {Expend}.] 1. A spending or consuming; disbursement; expenditure. [1913 Webster] Husband nature s riches from expense. Shak. [1913 Webster] 2. That which… …   The Collaborative International Dictionary of English

  • expense — [ek spens′, ikspens′] n. [ME < Anglo Fr < LL expensa (pecunia), paid out (money) < L expensum, neut. pp. of expendere: see EXPEND] 1. Obs. the act of expending; a spending or using up 2. financial cost; fee; charge 3. any cost or… …   English World dictionary

  • expense — late 14c., from Anglo Fr. expense, O.Fr. espense money provided for expenses, from L.L. expensa disbursement, outlay, expense, prop. neut. pl. pp. of L. expendere to weigh out money, to pay down (see EXPEND (Cf. expend)). The verb is 1909, from… …   Etymology dictionary

  • expense — ► NOUN 1) the cost incurred in or required for something. 2) (expenses) specific costs incurred in the performance of a job or task. 3) something on which money must be spent. ● at the expense of Cf. ↑at the expense of …   English terms dictionary

  • expense — cost, *price, charge …   New Dictionary of Synonyms

  • expense — [n] cost, payment amount, assessment, bite*, bottom line*, budget, charge, consumption, debit, debt, decrement, deprivation, disbursement, duty, expenditure, forfeit, forfeiture, insurance, investment, liability, loan, loss, mortgage, obligation …   New thesaurus

  • Expense — Expenses redirects here. For the row about members expenses in the UK Parliament which started about May 2009, see United Kingdom Parliamentary expenses scandal. Accountancy Key concepts Accountant · Accounting period ·… …   Wikipedia

  • expense — noun 1 cost/money spent on sth ADJECTIVE ▪ considerable, enormous, great, huge, significant, vast ▪ added, additional, extra …   Collocations dictionary

  • expense — ex|pense [ ık spens ] noun *** 1. ) count an amount of money you spend in order to buy or do something: Rent is our biggest expense. You can claim part of your telephone bill as a business expense. traveling/medical/legal expenses a factory s… …   Usage of the words and phrases in modern English


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