关于费用的思考

通过对费用与成本、税金、损失关系的分析，认为生产成本不属于费用，费用也不只包含期间费用，同时还应包含营业成本、营业税金、所得税和损失等内容。并进一步明确了费用的含义：费用是企业在经营活动中发生的，最终会导致所有者权益减少的经济利益的流出。

On Considering of Expenses

On the basis of analysis on expenses, cost, tax and loss, this paper thinks production cost does not belong to the expenses. Expenses not only include the period's expenses, but also the cost of sales, sales tax, income tax and loss, etc. It further defines clearly the concept: expenses are an activity that happens in the operation, thus leading to an outflow of economic benefits that will cause the loss of owner's equity.