expenses
expenses — 名詞
1. the amounts of money you have to pay in order to do, buy, or have something — fo
開銷;花費
生活或活動所付出的金錢支出
the amounts of money you have to pay in order to do, buy, or have something — for example, rent, food, school fees, or travel costs.
Ari and Sophia split the household expenses each month after they moved in together.
Ari 和 Sophia 同居後,每個月平分家中的開銷。
split/share + expenses (household budgeting)
Living expenses in Taipei rose sharply after the new metro line opened nearby.
新捷運線通車後,台北的生活開銷大幅上漲。
compound: living expenses
Caleb keeps a small notebook to track his daily expenses down to the last coin.
Caleb 用一本小筆記本,把每天的花費連最後一個銅板都記下來。
The scholarship covers tuition but not the expenses for textbooks, food, and a dorm room.
獎學金支付學費,但不包含教科書、伙食和宿舍的花費。
Funeral expenses can be a heavy burden on a family that has lost its main earner.
對於失去家庭主要收入者的家庭來說,喪葬開銷是沉重的負擔。
文法句型
expenses on/for + noun
cover/pay expenses
用法筆記
Almost always plural in this sense — '*the expense*' (singular) names a single cost or burden, while 'expenses' names the running total a person, household, or trip generates over time.
常見錯誤
2. money you spend while doing your job — such as taxi rides, hotel rooms, or clien
公務支出
工作中先墊付、再由公司報銷的款項
money you spend while doing your job — such as taxi rides, hotel rooms, or client meals — which your employer later pays back to you.
Diya submitted her expenses for the Tokyo trip and got the money back within a week.
Diya 提交了東京出差的公務支出,一週內就收到了款項。
submit + expenses (reimbursement workflow)
Christopher's law firm pays his expenses whenever he travels to meet a client abroad.
Christopher 的律師事務所,會在他出國見客戶時支付他的差旅費。
pay someone's expenses
Please keep every receipt — the company will only refund expenses you can prove.
請保留每一張收據——公司只會報銷你能提出證明的支出。
Heather took the new auditor out for dinner and put the bill on expenses.
Heather 帶新來的稽核去吃晚餐,並把帳單記在公司報帳上。
Reporters at the magazine claim travel expenses through an online form every Friday.
雜誌社的記者每週五透過線上表單申請差旅費。
- reimbursements
the money that flows back from the employer; 'expenses' is the cost itself
- allowance
a fixed amount given up front, not pay-back of actual receipts
文法句型
claim/submit/reimburse expenses
on expenses
用法筆記
Subject is typically an employee or contractor; the verbs that go with it (claim, submit, refund, reimburse) all imply a back-and-forth with a paying employer. Distinguish from sense 1: these expenses are temporary — the worker is out of pocket only until the employer pays them back.
常見錯誤
3. the costs a business records against the money it earns each year, lowering the
可抵稅費用
可從營收中扣除以降低稅負的支出
the costs a business records against the money it earns each year, lowering the profit it must pay tax on — for example, salaries, rent on offices, and supplies.
Zayd's accountant listed the studio's rent and electricity as business expenses on the tax return.
Zayd 的會計師在報稅單上,把工作室的租金和電費列為營業費用。
list/record + as expenses
Freelance designers in Taiwan can deduct work-related expenses from their taxable income each May.
台灣的自由接案設計師每年五月可以從應稅所得中扣除與工作相關的費用。
deduct + expenses (tax context)
The bakery wrote off the broken oven and delivery van as expenses for the financial year.
麵包店把壞掉的烤箱和送貨車列為當會計年度的費用沖銷。
Tamar advised the small clinic to keep clear records of every operating expense throughout the year.
Tamar 建議這家小診所全年都要清楚記錄每一筆營運費用。
Personal grocery shopping cannot be claimed as business expenses, no matter who buys the food.
私人採購的食品雜貨無法列為公司可抵稅費用,不管是誰買的。
- deductions
what the expenses become on the tax return
- overheads
the ongoing running costs of a business (rent, electricity, salaries)
- revenue
money flowing in, before expenses are subtracted
文法句型
deduct/write off expenses
claim expenses against tax
用法筆記
Frequently appears in compounds that specify the kind: 'business expenses', 'operating expenses', 'capital expenses'. Distinguish from sense 1 by the tax-and-bookkeeping context — these expenses are deliberately tracked because they reduce taxable profit.
常見錯誤
4. a loss, harm, or sacrifice that comes as the price of getting something else — f
代價;犧牲
為換取某物而付出的損失或代價
a loss, harm, or sacrifice that comes as the price of getting something else — for example, time, health, or another person's feelings.
Antonia won the promotion, but it came at the expense of her marriage and her sleep.
Antonia 贏得了升遷,但代價是她的婚姻與睡眠。
fixed phrase: at the expense of + noun
The factory cut prices at the expense of the quality customers used to love.
工廠降低了價格,代價卻是客戶過去喜愛的品質。
at the expense of (trade-off)
Élise grew up watching cousins make jokes at her brother's expense, and it still hurts.
Élise 從小看著表親們拿弟弟開玩笑,到現在還是覺得受傷。
Rin practised the violin for six hours a day, often at the expense of meals and sleep.
Rin 每天練小提琴六小時,常常以犧牲三餐和睡眠為代價。
Baraka rebuilt the family business, but the success came at considerable expense to his health.
Baraka 重建了家族事業,但這份成功是以他的健康為相當大的代價換來的。
- benefit
the gain rather than the price paid for it
文法句型
at the expense of + noun
at someone's expense
用法筆記
Almost always inside the fixed phrases 'at the expense of (something)' = sacrificing it, and 'at someone's expense' = making them suffer or look foolish. Singular in this sense — never '*at the expenses of*'.
常見錯誤
expenses — 動詞
1. to write a cost into the company's books as money the business spent that year,
列為費用
把支出記入當年帳冊以扣抵盈餘
to write a cost into the company's books as money the business spent that year, so that it lowers the year's profit on paper.
Tamar's accountant expensed the new laptops in the same quarter the team bought them.
Tamar 的會計師在團隊購買新筆電的同一季,就把它們列為費用。
expense + object (single-year write-off)
Small studios often expense camera gear immediately rather than spread the cost across several years.
小型工作室通常會把攝影器材直接列為當期費用,而不是把成本分攤到好幾年。
expense vs capitalise contrast
Under the new policy, software subscriptions must be expensed monthly, not paid up front for the year.
依新政策規定,軟體訂閱必須按月列為費用,不能整年一次預付。
Christopher asked the bookkeeper to expense the office party as a staff-welfare cost.
Christopher 請記帳員把公司聚餐列為員工福利費用。
- capitalise
spread the cost across several years instead of booking it all this year
文法句型
expense + something
expense + something + to + account
用法筆記
Almost always used by accountants, finance teams, or small-business owners describing how a cost is recorded. The subject is the person doing the bookkeeping, and the object is the item being booked. Frequently passive ('was expensed').
常見錯誤
2. to send a person or department a charge for costs they need to cover — used most
向…收費
把成本向另一單位或人員收取費用
to send a person or department a charge for costs they need to cover — used mostly inside large American firms where one team bills another.
The legal department expensed the marketing team for the outside lawyer's fees last quarter.
上一季法務部向行銷團隊收取外部律師費用。
expense + person/team + for + cost
Antonia's branch was expensed for the regional training even though no one from her office attended.
Antonia 的分公司被要求支付區域培訓費用,即便她辦公室沒人參加。
passive: be expensed for + cost
Auditors warned that clients should not be expensed for routine in-house photocopying.
稽核人員警告,客戶不應該被收取例行的內部影印費用。
Baraka asked head office not to expense his small clinic for the conference catering bill.
Baraka 請總公司不要向他的小診所收取研討會的餐飲費用。
- credit
put money back into an account instead of taking it out
文法句型
expense + someone + for + cost
用法筆記
Far less common than sense 1. Almost only seen inside corporate or institutional finance writing, where one unit charges another. In British English, 'invoice' or 'bill' are more usual.