What is the difference between cost, expense and expenditure on the basis of accounting? For example ~ ~

1. Expense refers to the decrease of economic benefits during the accounting period, which is manifested as the decrease of owner's equity caused by the decrease of assets or the increase of liabilities, but does not include the decrease of owner's equity caused by economic activities such as distribution to owners. The Financial Accounting Standards Committee defines expenses as liabilities incurred by an entity in the continuous and main core business due to the delivery or production of goods, the provision of services or other activities.

Second, the concept of cost is defined as: the transfer value of the means of production consumed in the process of production and operation and the monetary expression of the value created by laborers for their own labor. The American Accounting Association defines cost as: cost refers to the value sacrifice that occurs or should occur to achieve a specific purpose, which can be measured by monetary units. The American Institute of Accountants defines cost as: cost refers to cash paid or other assets transferred for obtaining property or services, and the amount measured in currency when issuing stocks, providing services or incurring liabilities. As can be seen from the above definition, most of the costs are related to expenditures, but only a part of the expenditures are related to the current period and a part is related to future periods. The expenses related to the current period constitute the expenses of the current period, while the expenses related to the subsequent period constitute the assets of the enterprise.

Third, the definition of expenditure expenditure is the regular business of enterprise production and operation activities, and it is the reduction of resources caused by the payment behavior of economic entities to achieve specific purposes. Expenditure is divided into capital expenditure and expense expenditure. Capital expenditure forms assets, while expenses form expenses.

Four. From the nature of expenditure, the essence of the relationship between the three is the purposeful expenditure of enterprises, which is an asset that enterprises are using, such as cash, bank deposits or other equity bonds and securities, in exchange for another asset, such as inventory and fixed assets. Here, the author does not call the assets that enterprises exchange for other assets as "costs", but as expenditures, which is different from the costs mentioned below. The expenditure of enterprises is divided into two categories, one is capital expenditure, which forms the assets of enterprises. According to the value movement of funds within the enterprise, after three stages of production, supply and sales, funds are transformed from monetary funds into reserve funds, production funds and finished products funds, and finally return to monetary funds. In fact, in this process, except for the last stage, funds are in the cycle of "asset-cost-asset".

For example, an enterprise buys raw materials with monetary funds and produces products with raw materials. Before the products are completely produced, the value of raw materials has been transferred to the production cost, but the production cost here is still dominated by the enterprise, that is, it is owned by the enterprise and has not been separated from the accounting subjects of the enterprise. Production costs are converted into inventory goods, and costs are converted into assets of enterprises, but they are not separated from the accounting subjects of enterprises. The other is expenses. In the last stage of capital circulation, commodities are transformed into monetary funds through exchanges between enterprises. Through exchange, the enterprise "sends away" the assets from the original accounting entity, and in the process of sending away, an expense of the enterprise is formed, that is, the formation of the expense is accompanied by the transformation of the accounting entity of the enterprise assets. In the above discussion, we only discussed the difference between costs and expenses in the production process of enterprises. Similarly, the management department, financing department and sales department of an enterprise also have this situation, that is, the occurrence of expenses is always accompanied by the conversion of enterprise asset accounting subjects.