expense
/ɪkˈspens/ (bre, ipa) · /ɪkˈspens/ (ame, ipa) · /ik-ˈspen(t)s/ (ame, mw)
expense — 名詞
- expensesingular
- expensesplural
1. the financial cost, hours of work, or personal energy that someone devotes to ac
花費
為達成某事而付出的金錢、時間或精力
the financial cost, hours of work, or personal energy that someone devotes to achieving something
Yael decorated her new apartment at great expense, buying furniture for every room.
Yael 花了大筆錢裝潢新公寓,為每個房間買了家具。
collocation: at great expense
The local theatre spared no expense on the opening night, hiring a famous orchestra.
當地劇院在開幕之夜不惜成本,聘請了一支著名的管弦樂團。
idiom: spare no expense
Pim sent his daughter to an international school, but he felt the expense was worthwhile.
Pim 送女兒去國際學校就讀,但他認為這筆花費是值得的。
Layla completed the project at little expense by borrowing tools from her neighbours.
Layla 向鄰居借用工具,以極少的費用完成了這個專案。
Jisoo travelled across Europe at the expense of the university research fund.
Jisoo 用大學研究經費的錢遊遍了歐洲。
- cost
Broader — cost can be price, effort, or consequence without the active-spending nuance of expense
- outlay
More formal and specific to money spent at the start of a project or investment
- expenditure
More formal than expense; often used in official budgets and reports
文法句型
at + (great/little/no) + expense
spare no expense
用法筆記
Always uncountable in this sense — no article before it. Frequently used in fixed phrases like 'at great/little/no expense' and 'spare no expense.'
常見錯誤
2. a particular thing, service, or activity that you need to pay for, especially on
開銷
需要付費的特定物品或服務
a particular thing, service, or activity that you need to pay for, especially one that takes up a regular or large part of your budget
Car insurance is a necessary expense for every driver in Japan.
汽車保險對日本的每一位駕駛人來說都是必要的開銷。
pattern: a necessary expense
Ignacio's biggest monthly expense after rent is his daughter's music lessons.
Ignacio 每個月在房租之外的最大開銷是女兒的音樂課。
The wedding reception turned into a huge expense that drained their savings.
婚宴變成了他們的一筆巨額開銷,耗盡了積蓄。
Jason's veterinary bills became an unexpected expense when his dog injured its leg.
Jason 的獸醫帳單在狗受傷後成了一筆意料之外的開支。
For Yasmin, buying organic vegetables is an expense she never questions.
對 Yasmin 來說,購買有機蔬菜是她從不猶豫的一項開銷。
- cost
Can be used for a specific item's price, but 'cost' is often the price itself; 'expense' implies the burden of paying
- outgoing
Usually plural 'outgoings'; more common in British English for regular payments like bills
- overhead
Specifically ongoing business costs like rent and utilities; narrower in meaning
- income
Money received rather than spent
文法句型
a/an + expense
a major/big/huge expense
用法筆記
Countable — takes an article or determiner ('an expense', 'every expense', 'a big expense'). Distinguish from sense 1: sense 2 names the specific item paid for, while sense 1 refers to the general act of spending resources.
常見錯誤
3. money that an employee pays for work-related items — such as travel, meals, or o
業務費用
員工先墊付後報銷的工作開銷
money that an employee pays for work-related items — such as travel, meals, or office supplies — and later gets back from the employer, or that can be deducted from tax
Élise submitted her travel expenses after the three-day conference in Singapore.
Élise 在新加坡參加為期三天的會議後,提交了她的差旅費用。
collocation: submit expenses
The sales team's entertainment expenses include client dinners and golf outings.
業務團隊的交際費用包括客戶餐會與高爾夫球敘。
Tara kept every receipt so she could claim her business expenses at the end of the month.
Tara 保留了每一張收據,以便在月底報銷她的業務費用。
Eliska's expense report for last quarter included plane tickets, hotel bills, and taxi fares.
Eliska 上一季的費用報告包括機票、飯店帳單和計程車費。
The company covers all reasonable expenses for staff who attend overseas training courses.
公司為參加海外培訓課程的員工負擔所有合理的費用。
- reimbursement
The money received back, not the spending itself; more formal
- outgoings
Broader — includes all regular payments, not just work-related ones
- costs
Less specific; 'costs' can include non-reimbursable expenses
文法句型
expenses (plural)
claim expenses
submit expenses
cover expenses
用法筆記
Almost always plural ('expenses') in this sense. When 'expense' appears in the singular in a work context, it usually belongs to sense 1 or 2. Commonly paired with 'claim,' 'submit,' 'report,' or 'cover.'
常見錯誤
4. a situation where one person or thing suffers harm, loss, or disadvantage so tha
犧牲;代價
某人獲利而他人蒙受的損失或傷害
a situation where one person or thing suffers harm, loss, or disadvantage so that someone else can gain an advantage — used only in the phrase 'at the expense of' or 'at somebody's expense'
The manager built her reputation at the expense of her junior staff.
那位經理以犧牲下屬的方式建立了自己的聲譽。
idiom: at the expense of
The city built a new stadium at the expense of the local public library.
市政府以犧牲當地公共圖書館為代價,興建了一座新體育場。
Joon made everyone laugh with jokes at his own expense.
Joon 拿自己開玩笑,逗得大家哈哈大笑。
The company cut costs at the expense of worker safety, causing several accidents.
這家公司以犧牲勞工安全為代價來削減成本,導致了數起工安事故。
- sacrifice
A neutral giving up of something valuable; 'expense' in this sense implies the sacrifice is someone else's loss for another's gain
- detriment
Formal synonym for harm or damage; 'to the detriment of' is a close equivalent to 'at the expense of'
- cost
In 'at the cost of,' this functions similarly but is less formal and more general
- benefit
An advantage or gain, the opposite of loss or detriment
文法句型
at the expense of + noun/gerund
at somebody's expense
用法筆記
Only appears in the fixed phrase 'at the expense of' or 'at somebody's expense.' Cannot stand alone as a noun. In 'at somebody's expense,' 'somebody' can refer to the person being joked about or the person paying.
常見錯誤
expense — 動詞
- expensepresent simple I / you / we / they
- expenses3rd person singular
- expensing-ing form
- expensedpast simple
1. to record a purchase or cost as a work-related expense so that your employer or
報銷
將開銷記為公司應付的費用
to record a purchase or cost as a work-related expense so that your employer or client pays for it instead of you
The consultant expensed the flight and hotel directly to the client's account.
顧問將機票和飯店費用直接報到客戶的帳上。
pattern: expense + direct object + to [account]
Make sure you expense the printer cartridges before the end of the quarter.
請記得在季末前將印表機碳粉匣報銷為公務費用。
The sales representative expensed the cost of the client dinner on his company card.
業務代表用公司卡報銷了客戶餐費。
Yael expensed her taxi fare from the airport to the hotel for the conference.
Yael 將她從機場到飯店的計程車費報銷為會議差旅費。
文法句型
expense + noun
expense + noun + to + noun
用法筆記
Common in business contexts. The object is the item or cost being claimed. Unlike 'claim expenses,' this verb focuses on the act of recording or billing the cost, not just requesting reimbursement.
常見錯誤
2. to treat a cost as a business expense for tax purposes, so that the amount spent
列為費用
將支出認列為可扣抵稅額的費用
to treat a cost as a business expense for tax purposes, so that the amount spent is subtracted from taxable income
The small business owner expensed the new laptop as office equipment.
小企業主將新筆電列為辦公設備費用。
pattern: expense + noun + as [category]
Freelancers can expense a portion of their home electricity bills if they work from home.
自由工作者若在家工作,可以將部分家庭電費列為業務費用。
The accountant advised the studio to expense the camera purchase this financial year.
會計師建議工作室在本會計年度將相機採購列為費用。
The photographer expensed the new lenses as professional tools on her tax return.
攝影師在報稅時將新鏡頭列為專業工具費用。
The consultant expensed the software subscription as a professional development cost.
顧問將軟體訂閱費列為專業進修費用。
文法句型
expense + noun
expense + noun + as + noun
用法筆記
Used in accounting and tax preparation. The cost being expensed reduces taxable profit. Distinguish from verb sense 1: sense 1 is about billing an employer; sense 2 is about deducting costs from tax.
常見錯誤
3. to bill a person or organization for the costs they have caused or the services
收取費用
向某人收取其應負擔的費用
to bill a person or organization for the costs they have caused or the services they have received
The law firm expensed the clients for court filing fees and document delivery charges.
律師事務所向客戶收取法院遞狀費與文件遞送費。
pattern: expense + somebody + for [costs]
The event organizer expensed each participant for the cost of printed materials.
活動主辦方向每位參加者收取印刷材料的費用。
The shipping company expensed the retailer for customs clearance and storage fees.
貨運公司向零售商收取通關費與倉儲費。
The hospital administration expensed the patient for private nursing services.
醫院管理部門向病人收取私人看護服務的費用。
文法句型
expense + somebody
用法筆記
Very rare in modern English. 'Bill' or 'charge' is almost always preferred. This sense is occasionally found in legal and formal administrative writing.