Rent – Businesses that can’t afford to purchase a space to operate usually rent a space from another company. Any money entrusted to the employee from the account that is not spent for business purposes and accounted for must be returned to the employer.[9]. [1] Some common expense accounts are: Cost of sales, utilities expense, discount allowed, cleaning expense, depreciation expense, delivery expense, income tax expense, insurance expense, interest expense, advertising expense, promotion expense, repairs expense, maintenance expense, rent expense, salaries and wages expense, transportation expense, supplies expense and refreshment expense. One of the most popular methods is classification according to fixed costs and variable costs. Expenses accounts are equity accounts with a debit balance. At the end of the year, expense accounts need to be closed, or zeroed out. Expense account definition is - an account of expenses reimbursable to an employee; also : the right of charging expenses to such an account. What are Accounts Expenses? If these costs were to be included, examples would include auditor fees, bank fees, debt placement costs, and interest expense. Essentially, accounts expenses represent the cost of doing business; they are the sum of all the activities that result in (hopefully) a profit. Utilities – Utilities costs include electricity, water, heat, and even telephone services. Copyright © 2020 Cross Language Inc. All Right Reserved. Copyright (c) 1995-2020 Kenkyusha Co., Ltd. All rights reserved. 1. Note: Finance-related costs may be excluded from the operating expenses definition, on the grounds that they are not generated by the ongoing operations of a business. [10], Expense accounts are also privately regulated by internal auditors for many employers, often to ensure funds are handled appropriately. We will discuss more expenses in depth later in the accounting course.

An expense account managing apparatus which manages expense accounts is equipped with a storage means of storing sales of clients and histories of expense accounts used for the clients and a budget determining means of reading the sales and used expense accounts by the clients out of the storage means and determining budgets for expense accounts for the clients on the basis of the read sales and used the expense accounts.例文帳に追加, 交際費を管理する交際費管理装置に、各取引先の売上額及び前記各取引先に対して使用した交際費の履歴を記憶する記憶手段と、前記記憶手段から取引先毎の売上額及び使用した交際費を読み出し、読み出した前記売上額及び使用した交際費を基に前記各取引先に対する交際費予算を策定する予算策定手段と、を備える。 - 特許庁, To enhance the convenience of a customer by printing and outputting income and expense information as purchasing commodity information on and to a housekeeping accounts book.例文帳に追加, To determine a budget for proper expense accounts for each of clients while taking an effect on sales into consideration and to manages use states of expense accounts for the respective clients.例文帳に追加, 取引先毎に売上に対する効果を考慮した適切な交際費の予算を策定し、また、各取引先に対する交際費の使用状況を管理する。 - 特許庁, To provide a system for calculating, in burden sharing for one demand for payment in account transfer by a plurality of accounts, an appropriate expense allotted amount between the plurality of accounts, and collectively transferring the expense to the demander in the final step.例文帳に追加, 口座振替における１つの支払請求に対して複数の口座で分担負担する場合に、複数口座間で適切な費用分担額を算出し、最後に請求元へ一括して振替えるシステムを提供する。 - 特許庁, A plurality of installment savings accounts 34 each specifying an expense object item name, a monthly deposit amount, an expiration date, a priority level, and a remitter account 32 are opened.例文帳に追加, 出費対象項目名と毎月積み立て額と満期日と優先度と送金元口座３２とを指定する複数の定期積金口座３４を開設する。 - 特許庁, To provide a terminal device, an Internet money saving method and program therefor for easily and effectively transferring money between accounts opened by a user by suppressing user's wasteful expense.例文帳に追加, ユーザの浪費を抑制し、ユーザが開設した口座間の振替を容易かつ効果的に行う端末装置、インターネット貯金方法、およびそのプログラムを提供する。 - 特許庁, Based on information of various databases 107-111 connected to a determination means 101, accounts which share the expense and a calculation method of the allotted amount are selected, the allotted amount is calculated by this calculation means, and the transfer is collectively executed from a demanding destination account, whereby the burden sharing by a plurality of accounts can be performed.例文帳に追加, 判断手段１０１に接続された各種データベース１０７〜１１１の情報を基に、費用を分担負担する口座とその分担額の算出方法を選択し、分担額を同算出方法にて算出し、請求先口座から一括して振替を実行することにより複数口座による負担の分担を可能とした。 - 特許庁, (i) The expense of designated medical care for services and supports for persons with disabilities (excluding dietary therapy and life therapy; the same shall apply in this item) is the amount equivalent to 90/100 of the amount calculated according to the method used in health insurance for calculating the amount of expenses required for medical treatment; provided, however, that shall be an amount calculated pursuant to the provision in the Cabinet Order within the range of the amount calculated pursuant to the method used in health insurance for calculating the amount of expenses required for medical treatment for such medical care if an amount equivalent to 10/100 of the total expenses amount which persons with disabilities, or others awarded support grants required for designated medical care for services and supports for persons with disabilities in the same month surpasses the amount prescribed in the Cabinet Order as considering influences of such amount on domestic accounts of persons with disabilities, or others awarded grants, their conditions of disabilities, and other circumstances.発音を聞く例文帳に追加, 一　当該指定自立支援医療（食事療養及び生活療養を除く。以下この号において同じ。）につき健康保険の療養に要する費用の額の算定方法の例により算定した額の百分の九十に相当する額。ただし、当該支給認定障害者等が同一の月における指定自立支援医療に要した費用の額の合計額の百分の十に相当する額が、当該支給認定障害者等の家計に与える影響、障害の状態その他の事情をしん酌して政令で定める額を超えるときは、当該指定自立支援医療につき健康保険の療養に要する費用の額の算定方法の例により算定した額の範囲内において政令で定めるところにより算定した額 - 日本法令外国語訳データベースシステム, expense accountsのページの著作権英和・和英辞典情報提供元は参加元一覧にて確認できます。, ピン留めアイコンをクリックすると単語とその意味を画面の右側に残しておくことができます。, Creative Commons Attribution-ShareAlike (CC-BY-SA).