会计核算中的“费用”概念和费用配比陕西财经学院吕峻费用是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。企业在生产经营过程中所发生的耗费，主要包括：（１）购进商品或劳务，并在本会计期耗用（如原材料的耗用）。（２）购进商品或... Accounting concept of “cost” and the cost of Shaanxi University of Finance and Economics Lu Jun cost is the business in order to obtain operating income costs incurred, it shows the reduction of corporate assets, or corporate debt increases. Enterprises in the production and operation of the process of consumption, including: (1) purchase of goods or services, and the accounting period of consumption (such as the consumption of raw materials). (2) purchase of goods or ...