Definition of expense in English:

expense

noun ɪkˈspɛnsɛkˈspɛnsɪkˈspɛns

mass noun

1The cost incurred in or required for something.
代价；价钱；费用
conference rooms were equipped at great expense
book into the best hotel you can find and hang the expense
Example sentencesExamples
- If the buyer then fails to accept the bill, the supplier may incur considerable expense in retrieving the situation.
- This charge only covers the basics and any ‘cosmetic’ treatment will of course incur additional expense.
- The only such expense incurred to date relates to one session of dance lessons in which the petitioner enrolled the children.
- Owners of regularly flooded houses could opt to seal their properties from flood waters at their own expense - at a cost of up to £8,000.
- The extra expense of higher fuel costs can be offset, at least temporarily, by winning the bet on rising prices.
- Until then they need not concern themselves about the current market rent nor need they incur expense in obtaining advice with regard thereto.
- It also incurs the added expense of rigid triage at entry into the system to determine if demand is indeed urgent.
- An order to give notice would require that the parties incur further substantial expense with no corresponding benefit.
- The fixed costs, variable costs, the interest expense and depreciation are allowable deductions.
- And speaking of expense, the cost of using email is skyrocketing.
- The attempt to recover costs had simply incurred further public expense on both sides.
- The repeat exercise will incur further expense for the taxpayers.
- The ostensible justification for this profiteering at public expense is the cost of research into new drugs.
- I am concerned about the fact that all this expense has been incurred.
- How do those costs compare with the expense incurred in buying into and getting out of a managed fund?
- The only new expense incurred would be the cost of walkie-talkies for the official and the technical advisor.
- It would simply be part of the overhead expense incurred by the solicitor in the proper conduct of his practice.
- Well, you never just incur expense; you always incur expense for something.
- They have to do so at their own expense as the cost of living increases.
- So any incurred expense will go directly into materials rather than additional tools.
Synonyms
cost, price
charge, outlay, fee, tariff, toll, levy, payment, amount, rate, figure
informal, humorous damage
1. 1.1expenses The costs incurred in the performance of one's job or a specific task.
  开销，花费（尤指业务费用）
  his hotel and travel expenses
  他的差旅费。
  Example sentencesExamples
  They are in addition to payments being made by BA for hotel, transport and food expenses incurred by disrupted passengers.
  It also provides financial help to family members to cover travel expenses, hotel costs and phone bills.
  They are only paid for administration costs and associated expenses.
  The money could then be set aside in a special fund which would be used to reimburse the state for incurring these expenses.
  The money goes towards running costs, including office expenses, classroom materials and cleaning bills.
  His total claim of £128,053 went towards paying for housing allowances, office costs and travel expenses.
  Anything above that is insurance premium tax, office costs, marketing expenses and commission for sellers.
  His airfare and hotel expenses were charged to the Harbour Fest.
  The charges purely cover the cost of any travel expenses, blank CDs etc etc.
  It was stressed that the allowances are not a salary per se, but are intended to pay for postage and telephone costs and other expenses.
  Note that these amounts do not include travel and lodging expenses nor the cost of running an office in their riding.
  A fortunate few have previously negotiated conversion from lease to proper title with the former laird for just the cost of the legal expenses.
  Supplementary expenses rate £25 per night to cover incidental expenses and cost of evening meal.
  Although it is true that the price of flour has been lowered, have any of the other associated bakery expenses and costs been reduced?
  The fee does not include travel expenses incurred by the guest (which need to be reimbursed separately).
  A broader range of expenses incurred by business will become tax deductible.
  They pointed out that savings on rentals elsewhere and reduced traveling expenses was servicing the cost of the new building.
  How is it logical to spend the same amount in transport expenses as it would cost to keep the factory open?
  They finally had enough revenues to cover their fixed costs and marketing expenses.
  Here he engaged in another traditional hobby of the expat - the claiming of expenses incurred in the line of duty.
  Synonyms
  cost, asking price, selling price, charge, fee, terms, payment, rate, fare, levy, toll, amount, sum, total, figure
2. 1.2count noun A thing on which one is required to spend money.
  需要花钱的东西
  tolls are a daily expense
  通行费是一项日常开支。
  Example sentencesExamples
  Any normal expense incurred in the day-to-day operations of the company falls under this category.
  There was a subsidy to assist farmers, but with the rising cost of electricity this expense was still a major burden.
  Synonyms
  outgoing, payment, outlay, disbursement, expenditure, charge, bill, overhead
  (expenses), incidentals

verb ɪkˈspɛnsɛkˈspɛnsɪkˈspɛns

[with object]

1Offset (an item of expenditure) as an expense against taxable income.
把（开支项目）作为开支勾销
up to $17,500 in capital expenditures can be expensed in the year they were incurred
Example sentencesExamples
- Share options simply broaden the ownership of the company, involve no cash outflows and are not a cost that should be expensed to the profit and loss account.
- High-tech companies can make a reasonable case that stock options should not be expensed because they are an important employee incentive in their fast-paced world.
- If options had been expensed in 2002, for example, 23% of the stock market's earnings would have been erased.
- His evidence that nothing has changed since the energy company collapsed is the fact that the law still does not require stock options to be expensed before they are exercised.
- Stock options are on their way to being expensed, which will cut income-tax revenues.
- Options play a huge role in economic growth and expensing them could hurt small companies.
- The pain will be eased to the extent that the standard is being phased in and, at the outset, only options issued post November 2002 will be expensed.
- He was one of the first CEOs to come out for expensing stock options.
- They must be expensed through the income statement, because the future benefits of such investments are so uncertain.
- Finally, the Internet provider gave up and completely expensed its $385 million in customer-acquisition costs.
- But for stable mature companies, they should be expensed, or other methods of compensation should be used.
- Compensation cost arising from the issuance of stock options may be expensed or capitalized in the same way as cash compensation.
- What matters is that options issued to employees have value and therefore they must be expensed.
- And it will change its accounting procedures to expense the stock options it already issued.
- He proposes that the fair value of share options granted should be expensed to the profit and loss account.
- Suppose he told you that the cost of the accumulator would add up to an estimated half of next year's profits, but would be expensed over the 30 years in question.
- When you give money to an employee for doing a job, it's compensation and it ought to be expensed in the current period.
- Anecdotal evidence suggests a growing number of Old Economy companies are moving away from stock options to restricted stock, which must be expensed on the income statement.
- The more people talk about the debate over expensing stock options, the less of a big deal it appears to be.
- Like stock options, phantom stock must be expensed throughout its vesting period.
1. 1.1informal Charge (something) to an expense account.
  〈非正式〉把…记入费用账户
  I can expense the refreshments
  我可以把点心费用记入费用账户。
  Example sentencesExamples
  The drink and food was a bit on the high side, but then again, I was on business and expensed it anyway.
  It's usually not too expensive and you may be able to expense it.
  You're expensing the pizza, and you're still making me pay you for half?
  He must be one of the few tabloid journalists who can get away with expensing cocaine.
  If this person is now officially a ‘friend,’ stop expensing those meals and coffees.
  He was in the neighbourhood on work anyway, so he took a side-trip to a nice place to golf, expensed it, and then repaid the expenses later on.
  Just try expensing your work calls, what a hassle.

Phrases

at someone's expense

1Paid for by someone.
由某人付款；由某人承担费用
the document was printed at the taxpayer's expense
文件的印刷费用由纳税人承担。
Example sentencesExamples
- The document requires the architect to modify contract documents, at the architect's expense, if bids exceed the owner's budget.
- Others include tax breaks and major infrastructure projects - such as road-building, at the taxpayer's expense.
- A private company, subsidised by the taxpayer, is given a license to print money at our expense.
- Politicians last night dismissed suggestions that a new service giving MPs special access to a London medical centre was queue-jumping at the taxpayer's expense.
- These privileged persons arrive with families and hangers-on in helicopters, which land them at a helipad near the Park entrance, all at the taxpayer's expense.
- Where the ministers see opportunities, though, many taxpayers simply see junkets and jamborees - at their expense.
- It is an invitation to the courts to rule that prisoners are entitled to expensive education at the taxpayer's expense.
- It is especially onerous for them to do this at the taxpayer's expense.
- The trade commission opens an investigation and demands the physician group turn over thousands of pages of documents at the group's expense.
- It seems very likely, one way or another, that lawyers will make money from this at the taxpayer's expense.
1. 1.1With someone as the victim, especially of a joke.
  以某人为受害者；拿某人开玩笑
  my friends all had a good laugh at my expense
  我的朋友都觉得拿我开玩笑很有趣。
  Example sentencesExamples
  He told police that some of his children changed their last name to avoid the jokes being made at their expense.
  What started out as a convenient short-cut for the writers has become a running joke, at the show's expense.
  Dan had made a joke at my expense and everyone was laughing.
  He used the opportunity to joke at the city 's expense.
  She always thought that I was the one using wordplay to make a joke at her expense.
  The suspicion lingered with him that someone was making a joke at his expense.
  My week had been much too awful to accept his making a joke of me and having a laugh at my expense.
  Now here's something funny - at least according to my wife, who loves to laugh at my expense: I didn't get the world's funniest joke.
  I was really glad that someone out there was having a laugh at my expense, because if this was some sick cosmic joke then it was by no means funny.
  He seemed to be laughing himself silly at some of the jokes at his expense, but it may be that he's a good enough actor to fake enjoyment.

at the expense of

So as to cause harm to or neglect of.
以…为代价；在…受损害的情况下；以致忽视了…
the pursuit of profit at the expense of the environment
以环境为代价的利润追求。
Example sentencesExamples
- Discouraging access seems to provide minimal benefits at the expense of very poor public relations.
- It might prove to be a success at the economic level but this would be at the expense of quality of life.
- His aim was predominance, but not at the expense of at least the appearance of popularity.
- He is convinced that the tilt towards the environment at the expense of productivity has gone too far.
- Another risk posed by big clients is that they take up staff time at the expense of other, smaller clients.
- I suppose there's a case for continuity, but surely not at the expense of progress.
- Behind the move is a scramble to cut costs and boost profits at the expense of workers everywhere.
- The strategy may have been to go for turnover growth at the expense of profit margins.
- Why do we spend so much on things that give us tiny increases in comfort at the expense of so many other people?
- He said using the 2001 census was benefiting urban areas at the expense of rural areas.
Synonyms
sacrifice, cost, loss

Origin

Late Middle English: from Anglo-Norman French, alteration of Old French espense, from late Latin expensa (pecunia) '(money) spent', from Latin expendere 'pay out' (see expend).

Expense goes back to Latin expendere ‘pay out’, and shares a root with Old English spend.

Rhymes

cense, commence, common sense, condense, dense, dispense, fence, hence, Hortense, immense, offence (US offense), pence, prepense, pretence (US pretense), sense, spence, suspense, tense, thence, whence

Definition of expense in US English:

expense

nounikˈspensɪkˈspɛns

1The cost required for something; the money spent on something.
代价；价钱；费用
we had ordered suits at great expense
我们花大笔钱订购了套装。
the committee does not expect members to be put to any expense
委员会不想让委员们负担任何费用。
Example sentencesExamples
- It also incurs the added expense of rigid triage at entry into the system to determine if demand is indeed urgent.
- An order to give notice would require that the parties incur further substantial expense with no corresponding benefit.
- The only such expense incurred to date relates to one session of dance lessons in which the petitioner enrolled the children.
- So any incurred expense will go directly into materials rather than additional tools.
- The only new expense incurred would be the cost of walkie-talkies for the official and the technical advisor.
- The ostensible justification for this profiteering at public expense is the cost of research into new drugs.
- They have to do so at their own expense as the cost of living increases.
- I am concerned about the fact that all this expense has been incurred.
- If the buyer then fails to accept the bill, the supplier may incur considerable expense in retrieving the situation.
- The repeat exercise will incur further expense for the taxpayers.
- This charge only covers the basics and any ‘cosmetic’ treatment will of course incur additional expense.
- Well, you never just incur expense; you always incur expense for something.
- The fixed costs, variable costs, the interest expense and depreciation are allowable deductions.
- How do those costs compare with the expense incurred in buying into and getting out of a managed fund?
- The extra expense of higher fuel costs can be offset, at least temporarily, by winning the bet on rising prices.
- And speaking of expense, the cost of using email is skyrocketing.
- Owners of regularly flooded houses could opt to seal their properties from flood waters at their own expense - at a cost of up to £8,000.
- Until then they need not concern themselves about the current market rent nor need they incur expense in obtaining advice with regard thereto.
- The attempt to recover costs had simply incurred further public expense on both sides.
- It would simply be part of the overhead expense incurred by the solicitor in the proper conduct of his practice.
Synonyms
cost, price
1. 1.1expenses The costs incurred in the performance of one's job or a specific task, especially one undertaken for another person.
  开销，花费（尤指业务费用）
  his hotel and travel expenses
  他的差旅费。
  Example sentencesExamples
  His airfare and hotel expenses were charged to the Harbour Fest.
  Here he engaged in another traditional hobby of the expat - the claiming of expenses incurred in the line of duty.
  Supplementary expenses rate £25 per night to cover incidental expenses and cost of evening meal.
  A fortunate few have previously negotiated conversion from lease to proper title with the former laird for just the cost of the legal expenses.
  Anything above that is insurance premium tax, office costs, marketing expenses and commission for sellers.
  They finally had enough revenues to cover their fixed costs and marketing expenses.
  They pointed out that savings on rentals elsewhere and reduced traveling expenses was servicing the cost of the new building.
  They are in addition to payments being made by BA for hotel, transport and food expenses incurred by disrupted passengers.
  They are only paid for administration costs and associated expenses.
  The money could then be set aside in a special fund which would be used to reimburse the state for incurring these expenses.
  It also provides financial help to family members to cover travel expenses, hotel costs and phone bills.
  Although it is true that the price of flour has been lowered, have any of the other associated bakery expenses and costs been reduced?
  The money goes towards running costs, including office expenses, classroom materials and cleaning bills.
  His total claim of £128,053 went towards paying for housing allowances, office costs and travel expenses.
  The fee does not include travel expenses incurred by the guest (which need to be reimbursed separately).
  How is it logical to spend the same amount in transport expenses as it would cost to keep the factory open?
  Note that these amounts do not include travel and lodging expenses nor the cost of running an office in their riding.
  It was stressed that the allowances are not a salary per se, but are intended to pay for postage and telephone costs and other expenses.
  The charges purely cover the cost of any travel expenses, blank CDs etc etc.
  A broader range of expenses incurred by business will become tax deductible.
  Synonyms
  cost, asking price, selling price, charge, fee, terms, payment, rate, fare, levy, toll, amount, sum, total, figure
2. 1.2 A thing on which one is required to spend money.
  需要花钱的东西
  tolls are a daily expense
  通行费是一项日常开支。
  Example sentencesExamples
  There was a subsidy to assist farmers, but with the rising cost of electricity this expense was still a major burden.
  Any normal expense incurred in the day-to-day operations of the company falls under this category.
  Synonyms
  outgoing, payment, outlay, disbursement, expenditure, charge, bill, overhead

verbikˈspensɪkˈspɛns

[with object]usually be expensed

Offset (an item of expenditure) as an expense against taxable income.
把（开支项目）作为开支勾销
Example sentencesExamples
- Options play a huge role in economic growth and expensing them could hurt small companies.
- Anecdotal evidence suggests a growing number of Old Economy companies are moving away from stock options to restricted stock, which must be expensed on the income statement.
- What matters is that options issued to employees have value and therefore they must be expensed.
- And it will change its accounting procedures to expense the stock options it already issued.
- Stock options are on their way to being expensed, which will cut income-tax revenues.
- Like stock options, phantom stock must be expensed throughout its vesting period.
- Share options simply broaden the ownership of the company, involve no cash outflows and are not a cost that should be expensed to the profit and loss account.
- High-tech companies can make a reasonable case that stock options should not be expensed because they are an important employee incentive in their fast-paced world.
- He proposes that the fair value of share options granted should be expensed to the profit and loss account.
- They must be expensed through the income statement, because the future benefits of such investments are so uncertain.
- The more people talk about the debate over expensing stock options, the less of a big deal it appears to be.
- Compensation cost arising from the issuance of stock options may be expensed or capitalized in the same way as cash compensation.
- The pain will be eased to the extent that the standard is being phased in and, at the outset, only options issued post November 2002 will be expensed.
- He was one of the first CEOs to come out for expensing stock options.
- When you give money to an employee for doing a job, it's compensation and it ought to be expensed in the current period.
- Suppose he told you that the cost of the accumulator would add up to an estimated half of next year's profits, but would be expensed over the 30 years in question.
- But for stable mature companies, they should be expensed, or other methods of compensation should be used.
- Finally, the Internet provider gave up and completely expensed its $385 million in customer-acquisition costs.
- His evidence that nothing has changed since the energy company collapsed is the fact that the law still does not require stock options to be expensed before they are exercised.
- If options had been expensed in 2002, for example, 23% of the stock market's earnings would have been erased.

Phrases

at someone's expense

1Paid for by someone.
由某人付款；由某人承担费用
the document was printed at the taxpayer's expense
文件的印刷费用由纳税人承担。
Example sentencesExamples
- It seems very likely, one way or another, that lawyers will make money from this at the taxpayer's expense.
- The trade commission opens an investigation and demands the physician group turn over thousands of pages of documents at the group's expense.
- These privileged persons arrive with families and hangers-on in helicopters, which land them at a helipad near the Park entrance, all at the taxpayer's expense.
- Politicians last night dismissed suggestions that a new service giving MPs special access to a London medical centre was queue-jumping at the taxpayer's expense.
- A private company, subsidised by the taxpayer, is given a license to print money at our expense.
- Where the ministers see opportunities, though, many taxpayers simply see junkets and jamborees - at their expense.
- It is especially onerous for them to do this at the taxpayer's expense.
- It is an invitation to the courts to rule that prisoners are entitled to expensive education at the taxpayer's expense.
- Others include tax breaks and major infrastructure projects - such as road-building, at the taxpayer's expense.
- The document requires the architect to modify contract documents, at the architect's expense, if bids exceed the owner's budget.
1. 1.1With someone as the victim, especially of a joke.
  以某人为受害者；拿某人开玩笑
  my friends all had a good laugh at my expense
  我的朋友都觉得拿我开玩笑很有趣。
  Example sentencesExamples
  I was really glad that someone out there was having a laugh at my expense, because if this was some sick cosmic joke then it was by no means funny.
  She always thought that I was the one using wordplay to make a joke at her expense.
  He used the opportunity to joke at the city 's expense.
  The suspicion lingered with him that someone was making a joke at his expense.
  Now here's something funny - at least according to my wife, who loves to laugh at my expense: I didn't get the world's funniest joke.
  He told police that some of his children changed their last name to avoid the jokes being made at their expense.
  My week had been much too awful to accept his making a joke of me and having a laugh at my expense.
  He seemed to be laughing himself silly at some of the jokes at his expense, but it may be that he's a good enough actor to fake enjoyment.
  Dan had made a joke at my expense and everyone was laughing.
  What started out as a convenient short-cut for the writers has become a running joke, at the show's expense.

at the expense of

So as to cause harm to or neglect of.
以…为代价；在…受损害的情况下；以致忽视了…
the pursuit of profit at the expense of the environment
以环境为代价的利润追求。
language courses that emphasize communication skills at the expense of literature
只强调交际技能而忽视文学的语言课程。
Example sentencesExamples
- Why do we spend so much on things that give us tiny increases in comfort at the expense of so many other people?
- I suppose there's a case for continuity, but surely not at the expense of progress.
- The strategy may have been to go for turnover growth at the expense of profit margins.
- Another risk posed by big clients is that they take up staff time at the expense of other, smaller clients.
- Discouraging access seems to provide minimal benefits at the expense of very poor public relations.
- He said using the 2001 census was benefiting urban areas at the expense of rural areas.
- Behind the move is a scramble to cut costs and boost profits at the expense of workers everywhere.
- He is convinced that the tilt towards the environment at the expense of productivity has gone too far.
- His aim was predominance, but not at the expense of at least the appearance of popularity.
- It might prove to be a success at the economic level but this would be at the expense of quality of life.
Synonyms
sacrifice, cost, loss

Origin

Late Middle English: from Anglo-Norman French, alteration of Old French espense, from late Latin expensa (pecunia) ‘(money) spent’, from Latin expendere ‘pay out’ (see expend).

单词	expense
释义	Definition of expense in English: expense noun ɪkˈspɛnsɛkˈspɛnsɪkˈspɛns mass noun 1The cost incurred in or required for something. 代价；价钱；费用 conference rooms were equipped at great expense book into the best hotel you can find and hang the expense Example sentencesExamples If the buyer then fails to accept the bill, the supplier may incur considerable expense in retrieving the situation. This charge only covers the basics and any ‘cosmetic’ treatment will of course incur additional expense. The only such expense incurred to date relates to one session of dance lessons in which the petitioner enrolled the children. Owners of regularly flooded houses could opt to seal their properties from flood waters at their own expense - at a cost of up to £8,000. The extra expense of higher fuel costs can be offset, at least temporarily, by winning the bet on rising prices. Until then they need not concern themselves about the current market rent nor need they incur expense in obtaining advice with regard thereto. It also incurs the added expense of rigid triage at entry into the system to determine if demand is indeed urgent. An order to give notice would require that the parties incur further substantial expense with no corresponding benefit. The fixed costs, variable costs, the interest expense and depreciation are allowable deductions. And speaking of expense, the cost of using email is skyrocketing. The attempt to recover costs had simply incurred further public expense on both sides. The repeat exercise will incur further expense for the taxpayers. The ostensible justification for this profiteering at public expense is the cost of research into new drugs. I am concerned about the fact that all this expense has been incurred. How do those costs compare with the expense incurred in buying into and getting out of a managed fund? The only new expense incurred would be the cost of walkie-talkies for the official and the technical advisor. It would simply be part of the overhead expense incurred by the solicitor in the proper conduct of his practice. Well, you never just incur expense; you always incur expense for something. They have to do so at their own expense as the cost of living increases. So any incurred expense will go directly into materials rather than additional tools. Synonyms cost, price charge, outlay, fee, tariff, toll, levy, payment, amount, rate, figure informal, humorous damage 1.1expenses The costs incurred in the performance of one's job or a specific task. 开销，花费（尤指业务费用） his hotel and travel expenses 他的差旅费。 Example sentencesExamples They are in addition to payments being made by BA for hotel, transport and food expenses incurred by disrupted passengers. It also provides financial help to family members to cover travel expenses, hotel costs and phone bills. They are only paid for administration costs and associated expenses. The money could then be set aside in a special fund which would be used to reimburse the state for incurring these expenses. The money goes towards running costs, including office expenses, classroom materials and cleaning bills. His total claim of £128,053 went towards paying for housing allowances, office costs and travel expenses. Anything above that is insurance premium tax, office costs, marketing expenses and commission for sellers. His airfare and hotel expenses were charged to the Harbour Fest. The charges purely cover the cost of any travel expenses, blank CDs etc etc. It was stressed that the allowances are not a salary per se, but are intended to pay for postage and telephone costs and other expenses. Note that these amounts do not include travel and lodging expenses nor the cost of running an office in their riding. A fortunate few have previously negotiated conversion from lease to proper title with the former laird for just the cost of the legal expenses. Supplementary expenses rate £25 per night to cover incidental expenses and cost of evening meal. Although it is true that the price of flour has been lowered, have any of the other associated bakery expenses and costs been reduced? The fee does not include travel expenses incurred by the guest (which need to be reimbursed separately). A broader range of expenses incurred by business will become tax deductible. They pointed out that savings on rentals elsewhere and reduced traveling expenses was servicing the cost of the new building. How is it logical to spend the same amount in transport expenses as it would cost to keep the factory open? They finally had enough revenues to cover their fixed costs and marketing expenses. Here he engaged in another traditional hobby of the expat - the claiming of expenses incurred in the line of duty. Synonyms cost, asking price, selling price, charge, fee, terms, payment, rate, fare, levy, toll, amount, sum, total, figure 1.2count noun A thing on which one is required to spend money. 需要花钱的东西 tolls are a daily expense 通行费是一项日常开支。 Example sentencesExamples Any normal expense incurred in the day-to-day operations of the company falls under this category. There was a subsidy to assist farmers, but with the rising cost of electricity this expense was still a major burden. Synonyms outgoing, payment, outlay, disbursement, expenditure, charge, bill, overhead (expenses), incidentals verb ɪkˈspɛnsɛkˈspɛnsɪkˈspɛns [with object] 1Offset (an item of expenditure) as an expense against taxable income. 把（开支项目）作为开支勾销 up to $17,500 in capital expenditures can be expensed in the year they were incurred Example sentencesExamples Share options simply broaden the ownership of the company, involve no cash outflows and are not a cost that should be expensed to the profit and loss account. High-tech companies can make a reasonable case that stock options should not be expensed because they are an important employee incentive in their fast-paced world. If options had been expensed in 2002, for example, 23% of the stock market's earnings would have been erased. His evidence that nothing has changed since the energy company collapsed is the fact that the law still does not require stock options to be expensed before they are exercised. Stock options are on their way to being expensed, which will cut income-tax revenues. Options play a huge role in economic growth and expensing them could hurt small companies. The pain will be eased to the extent that the standard is being phased in and, at the outset, only options issued post November 2002 will be expensed. He was one of the first CEOs to come out for expensing stock options. They must be expensed through the income statement, because the future benefits of such investments are so uncertain. Finally, the Internet provider gave up and completely expensed its $385 million in customer-acquisition costs. But for stable mature companies, they should be expensed, or other methods of compensation should be used. Compensation cost arising from the issuance of stock options may be expensed or capitalized in the same way as cash compensation. What matters is that options issued to employees have value and therefore they must be expensed. And it will change its accounting procedures to expense the stock options it already issued. He proposes that the fair value of share options granted should be expensed to the profit and loss account. Suppose he told you that the cost of the accumulator would add up to an estimated half of next year's profits, but would be expensed over the 30 years in question. When you give money to an employee for doing a job, it's compensation and it ought to be expensed in the current period. Anecdotal evidence suggests a growing number of Old Economy companies are moving away from stock options to restricted stock, which must be expensed on the income statement. The more people talk about the debate over expensing stock options, the less of a big deal it appears to be. Like stock options, phantom stock must be expensed throughout its vesting period. 1.1informal Charge (something) to an expense account. 〈非正式〉把…记入费用账户 I can expense the refreshments 我可以把点心费用记入费用账户。 Example sentencesExamples The drink and food was a bit on the high side, but then again, I was on business and expensed it anyway. It's usually not too expensive and you may be able to expense it. You're expensing the pizza, and you're still making me pay you for half? He must be one of the few tabloid journalists who can get away with expensing cocaine. If this person is now officially a ‘friend,’ stop expensing those meals and coffees. He was in the neighbourhood on work anyway, so he took a side-trip to a nice place to golf, expensed it, and then repaid the expenses later on. Just try expensing your work calls, what a hassle. Phrases at someone's expense 1Paid for by someone. 由某人付款；由某人承担费用 the document was printed at the taxpayer's expense 文件的印刷费用由纳税人承担。 Example sentencesExamples The document requires the architect to modify contract documents, at the architect's expense, if bids exceed the owner's budget. Others include tax breaks and major infrastructure projects - such as road-building, at the taxpayer's expense. A private company, subsidised by the taxpayer, is given a license to print money at our expense. Politicians last night dismissed suggestions that a new service giving MPs special access to a London medical centre was queue-jumping at the taxpayer's expense. These privileged persons arrive with families and hangers-on in helicopters, which land them at a helipad near the Park entrance, all at the taxpayer's expense. Where the ministers see opportunities, though, many taxpayers simply see junkets and jamborees - at their expense. It is an invitation to the courts to rule that prisoners are entitled to expensive education at the taxpayer's expense. It is especially onerous for them to do this at the taxpayer's expense. The trade commission opens an investigation and demands the physician group turn over thousands of pages of documents at the group's expense. It seems very likely, one way or another, that lawyers will make money from this at the taxpayer's expense. 1.1With someone as the victim, especially of a joke. 以某人为受害者；拿某人开玩笑 my friends all had a good laugh at my expense 我的朋友都觉得拿我开玩笑很有趣。 Example sentencesExamples He told police that some of his children changed their last name to avoid the jokes being made at their expense. What started out as a convenient short-cut for the writers has become a running joke, at the show's expense. Dan had made a joke at my expense and everyone was laughing. He used the opportunity to joke at the city 's expense. She always thought that I was the one using wordplay to make a joke at her expense. The suspicion lingered with him that someone was making a joke at his expense. My week had been much too awful to accept his making a joke of me and having a laugh at my expense. Now here's something funny - at least according to my wife, who loves to laugh at my expense: I didn't get the world's funniest joke. I was really glad that someone out there was having a laugh at my expense, because if this was some sick cosmic joke then it was by no means funny. He seemed to be laughing himself silly at some of the jokes at his expense, but it may be that he's a good enough actor to fake enjoyment. at the expense of So as to cause harm to or neglect of. 以…为代价；在…受损害的情况下；以致忽视了… the pursuit of profit at the expense of the environment 以环境为代价的利润追求。 Example sentencesExamples Discouraging access seems to provide minimal benefits at the expense of very poor public relations. It might prove to be a success at the economic level but this would be at the expense of quality of life. His aim was predominance, but not at the expense of at least the appearance of popularity. He is convinced that the tilt towards the environment at the expense of productivity has gone too far. Another risk posed by big clients is that they take up staff time at the expense of other, smaller clients. I suppose there's a case for continuity, but surely not at the expense of progress. Behind the move is a scramble to cut costs and boost profits at the expense of workers everywhere. The strategy may have been to go for turnover growth at the expense of profit margins. Why do we spend so much on things that give us tiny increases in comfort at the expense of so many other people? He said using the 2001 census was benefiting urban areas at the expense of rural areas. Synonyms sacrifice, cost, loss Origin Late Middle English: from Anglo-Norman French, alteration of Old French espense, from late Latin expensa (pecunia) '(money) spent', from Latin expendere 'pay out' (see expend). Expense goes back to Latin expendere ‘pay out’, and shares a root with Old English spend. Rhymes cense, commence, common sense, condense, dense, dispense, fence, hence, Hortense, immense, offence (US offense), pence, prepense, pretence (US pretense), sense, spence, suspense, tense, thence, whence noun.1 phr. Definition of expense in US English: expense nounikˈspensɪkˈspɛns 1The cost required for something; the money spent on something. 代价；价钱；费用 we had ordered suits at great expense 我们花大笔钱订购了套装。 the committee does not expect members to be put to any expense 委员会不想让委员们负担任何费用。 Example sentencesExamples It also incurs the added expense of rigid triage at entry into the system to determine if demand is indeed urgent. An order to give notice would require that the parties incur further substantial expense with no corresponding benefit. The only such expense incurred to date relates to one session of dance lessons in which the petitioner enrolled the children. So any incurred expense will go directly into materials rather than additional tools. The only new expense incurred would be the cost of walkie-talkies for the official and the technical advisor. The ostensible justification for this profiteering at public expense is the cost of research into new drugs. They have to do so at their own expense as the cost of living increases. I am concerned about the fact that all this expense has been incurred. If the buyer then fails to accept the bill, the supplier may incur considerable expense in retrieving the situation. The repeat exercise will incur further expense for the taxpayers. This charge only covers the basics and any ‘cosmetic’ treatment will of course incur additional expense. Well, you never just incur expense; you always incur expense for something. The fixed costs, variable costs, the interest expense and depreciation are allowable deductions. How do those costs compare with the expense incurred in buying into and getting out of a managed fund? The extra expense of higher fuel costs can be offset, at least temporarily, by winning the bet on rising prices. And speaking of expense, the cost of using email is skyrocketing. Owners of regularly flooded houses could opt to seal their properties from flood waters at their own expense - at a cost of up to £8,000. Until then they need not concern themselves about the current market rent nor need they incur expense in obtaining advice with regard thereto. The attempt to recover costs had simply incurred further public expense on both sides. It would simply be part of the overhead expense incurred by the solicitor in the proper conduct of his practice. Synonyms cost, price 1.1expenses The costs incurred in the performance of one's job or a specific task, especially one undertaken for another person. 开销，花费（尤指业务费用） his hotel and travel expenses 他的差旅费。 Example sentencesExamples His airfare and hotel expenses were charged to the Harbour Fest. Here he engaged in another traditional hobby of the expat - the claiming of expenses incurred in the line of duty. Supplementary expenses rate £25 per night to cover incidental expenses and cost of evening meal. A fortunate few have previously negotiated conversion from lease to proper title with the former laird for just the cost of the legal expenses. Anything above that is insurance premium tax, office costs, marketing expenses and commission for sellers. They finally had enough revenues to cover their fixed costs and marketing expenses. They pointed out that savings on rentals elsewhere and reduced traveling expenses was servicing the cost of the new building. They are in addition to payments being made by BA for hotel, transport and food expenses incurred by disrupted passengers. They are only paid for administration costs and associated expenses. The money could then be set aside in a special fund which would be used to reimburse the state for incurring these expenses. It also provides financial help to family members to cover travel expenses, hotel costs and phone bills. Although it is true that the price of flour has been lowered, have any of the other associated bakery expenses and costs been reduced? The money goes towards running costs, including office expenses, classroom materials and cleaning bills. His total claim of £128,053 went towards paying for housing allowances, office costs and travel expenses. The fee does not include travel expenses incurred by the guest (which need to be reimbursed separately). How is it logical to spend the same amount in transport expenses as it would cost to keep the factory open? Note that these amounts do not include travel and lodging expenses nor the cost of running an office in their riding. It was stressed that the allowances are not a salary per se, but are intended to pay for postage and telephone costs and other expenses. The charges purely cover the cost of any travel expenses, blank CDs etc etc. A broader range of expenses incurred by business will become tax deductible. Synonyms cost, asking price, selling price, charge, fee, terms, payment, rate, fare, levy, toll, amount, sum, total, figure 1.2 A thing on which one is required to spend money. 需要花钱的东西 tolls are a daily expense 通行费是一项日常开支。 Example sentencesExamples There was a subsidy to assist farmers, but with the rising cost of electricity this expense was still a major burden. Any normal expense incurred in the day-to-day operations of the company falls under this category. Synonyms outgoing, payment, outlay, disbursement, expenditure, charge, bill, overhead verbikˈspensɪkˈspɛns [with object]usually be expensed Offset (an item of expenditure) as an expense against taxable income. 把（开支项目）作为开支勾销 Example sentencesExamples Options play a huge role in economic growth and expensing them could hurt small companies. Anecdotal evidence suggests a growing number of Old Economy companies are moving away from stock options to restricted stock, which must be expensed on the income statement. What matters is that options issued to employees have value and therefore they must be expensed. And it will change its accounting procedures to expense the stock options it already issued. Stock options are on their way to being expensed, which will cut income-tax revenues. Like stock options, phantom stock must be expensed throughout its vesting period. Share options simply broaden the ownership of the company, involve no cash outflows and are not a cost that should be expensed to the profit and loss account. High-tech companies can make a reasonable case that stock options should not be expensed because they are an important employee incentive in their fast-paced world. He proposes that the fair value of share options granted should be expensed to the profit and loss account. They must be expensed through the income statement, because the future benefits of such investments are so uncertain. The more people talk about the debate over expensing stock options, the less of a big deal it appears to be. Compensation cost arising from the issuance of stock options may be expensed or capitalized in the same way as cash compensation. The pain will be eased to the extent that the standard is being phased in and, at the outset, only options issued post November 2002 will be expensed. He was one of the first CEOs to come out for expensing stock options. When you give money to an employee for doing a job, it's compensation and it ought to be expensed in the current period. Suppose he told you that the cost of the accumulator would add up to an estimated half of next year's profits, but would be expensed over the 30 years in question. But for stable mature companies, they should be expensed, or other methods of compensation should be used. Finally, the Internet provider gave up and completely expensed its $385 million in customer-acquisition costs. His evidence that nothing has changed since the energy company collapsed is the fact that the law still does not require stock options to be expensed before they are exercised. If options had been expensed in 2002, for example, 23% of the stock market's earnings would have been erased. Phrases at someone's expense 1Paid for by someone. 由某人付款；由某人承担费用 the document was printed at the taxpayer's expense 文件的印刷费用由纳税人承担。 Example sentencesExamples It seems very likely, one way or another, that lawyers will make money from this at the taxpayer's expense. The trade commission opens an investigation and demands the physician group turn over thousands of pages of documents at the group's expense. These privileged persons arrive with families and hangers-on in helicopters, which land them at a helipad near the Park entrance, all at the taxpayer's expense. Politicians last night dismissed suggestions that a new service giving MPs special access to a London medical centre was queue-jumping at the taxpayer's expense. A private company, subsidised by the taxpayer, is given a license to print money at our expense. Where the ministers see opportunities, though, many taxpayers simply see junkets and jamborees - at their expense. It is especially onerous for them to do this at the taxpayer's expense. It is an invitation to the courts to rule that prisoners are entitled to expensive education at the taxpayer's expense. Others include tax breaks and major infrastructure projects - such as road-building, at the taxpayer's expense. The document requires the architect to modify contract documents, at the architect's expense, if bids exceed the owner's budget. 1.1With someone as the victim, especially of a joke. 以某人为受害者；拿某人开玩笑 my friends all had a good laugh at my expense 我的朋友都觉得拿我开玩笑很有趣。 Example sentencesExamples I was really glad that someone out there was having a laugh at my expense, because if this was some sick cosmic joke then it was by no means funny. She always thought that I was the one using wordplay to make a joke at her expense. He used the opportunity to joke at the city 's expense. The suspicion lingered with him that someone was making a joke at his expense. Now here's something funny - at least according to my wife, who loves to laugh at my expense: I didn't get the world's funniest joke. He told police that some of his children changed their last name to avoid the jokes being made at their expense. My week had been much too awful to accept his making a joke of me and having a laugh at my expense. He seemed to be laughing himself silly at some of the jokes at his expense, but it may be that he's a good enough actor to fake enjoyment. Dan had made a joke at my expense and everyone was laughing. What started out as a convenient short-cut for the writers has become a running joke, at the show's expense. at the expense of So as to cause harm to or neglect of. 以…为代价；在…受损害的情况下；以致忽视了… the pursuit of profit at the expense of the environment 以环境为代价的利润追求。 language courses that emphasize communication skills at the expense of literature 只强调交际技能而忽视文学的语言课程。 Example sentencesExamples Why do we spend so much on things that give us tiny increases in comfort at the expense of so many other people? I suppose there's a case for continuity, but surely not at the expense of progress. The strategy may have been to go for turnover growth at the expense of profit margins. Another risk posed by big clients is that they take up staff time at the expense of other, smaller clients. Discouraging access seems to provide minimal benefits at the expense of very poor public relations. He said using the 2001 census was benefiting urban areas at the expense of rural areas. Behind the move is a scramble to cut costs and boost profits at the expense of workers everywhere. He is convinced that the tilt towards the environment at the expense of productivity has gone too far. His aim was predominance, but not at the expense of at least the appearance of popularity. It might prove to be a success at the economic level but this would be at the expense of quality of life. Synonyms sacrifice, cost, loss Origin Late Middle English: from Anglo-Norman French, alteration of Old French espense, from late Latin expensa (pecunia) ‘(money) spent’, from Latin expendere ‘pay out’ (see expend). noun.1 phr.
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