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charging costs against earnings

Chinese translation: 收益与对应成本相匹配;按与收益相对应的支出列成本

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:charging costs against earnings
Chinese translation:收益与对应成本相匹配;按与收益相对应的支出列成本
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10:00 Nov 11, 2007
English to Chinese translations [PRO]
Bus/Financial - Finance (general)
English term or phrase: charging costs against earnings
Petrohawk earns a closer look because of an old red flag in the oilfield--full-cost accounting. Under this system, which the Securities & Exchange Commission tried, and failed, to ban in the early 1980s, companies lump all the expenses of finding and buying reserves into one big account and amortize it over time, instead of charging costs against earnings as they're incurred.

我不专业的翻译时,在收入的成本发生时就记账。

请各位专业人士修正。谢谢。
gambheyhey
Local time: 12:23
收益与对应成本相匹配;按与收益相对应的支出列成本
Explanation:
此处相当于在说会计核算上的“权责发生制”原则,不能把成本累积在块再分配,而是该项支出取得了哪项收益,就把该项支出列为哪项收益项下的成本。
Selected response from:

orientalhorizon
Local time: 12:23
Grading comment
thanks
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +2收益与对应成本相匹配;按与收益相对应的支出列成本
orientalhorizon
5直接计入成本
v-proz
4按(获取的)收益支付
Grand Peter


  

Answers


29 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
按(获取的)收益支付


Explanation:
instead of ... 而不是;而非
charge: 索取费用
incure: 获得;发生(费用)

Grand Peter
Local time: 12:23
Native speaker of: Native in ChineseChinese
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15 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +2
收益与对应成本相匹配;按与收益相对应的支出列成本


Explanation:
此处相当于在说会计核算上的“权责发生制”原则,不能把成本累积在块再分配,而是该项支出取得了哪项收益,就把该项支出列为哪项收益项下的成本。

orientalhorizon
Local time: 12:23
Works in field
Native speaker of: Native in ChineseChinese
PRO pts in category: 92
Grading comment
thanks

Peer comments on this answer (and responses from the answerer)
agree  Danbing HE
12 hrs
  -> Thanks a lot!

agree  Joy-KC
1 day12 hrs
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19 hrs   confidence: Answerer confidence 5/5
直接计入成本


Explanation:
相对于摊销勘探费而言。common sense in accounting.


    Reference: http://www.v-proz.com
    Reference: http://www.v-proz.com
v-proz
Local time: 12:23
Specializes in field
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