费用是指一个企业为了获得营业收入而发生的耗费，它表现为企业资产的减少，或企业负债的增加。在企业生产经营过程中所发生的耗费，大部分可以相应地产生营业收入，在它们之间有一定的因果关系。如企业生产产品所耗用的原材料。但是也有一小部分耗费，并不产生营业收入。如自 Expenses refer to the expenses incurred by an enterprise in order to obtain operating income. It shows the reduction of enterprise assets or the increase of corporate liabilities. In the process of production and management of enterprises, most of the expenses incurred in the course of production and operation of a company can generate operating income correspondingly and there is a certain causal relationship between them. Such as the production of raw materials used by the company’s products. But there is also a small part of the cost, does not generate operating income. Like