费用是会计学中广泛使用的一个概念，但在各种现行会计制度、会计著作和会计教材中对其具体含义的表述并不相同，往往令人困惑不解。归纳起来，主要有以下几种情况：１．费用是六大会计要素之一。我国《企业会计准则》将它定义为“企业在生产经营过程中发生的一切耗费”。从现 Expenses are a widely used concept in accounting but are often confused by the fact that the various meanings in various current accounting systems, accounting books, and accounting texts are not the same. To sum up, there are mainly the following situations: 1. Cost is one of the six accounting elements. China’s “Accounting Standards for Business Enterprises” defines it as “all the expenses incurred by enterprises in the course of production and operation.” From now on