period costs (expenses)


period costs (expenses)
 периодические затраты (расходы); затраты на период, т.е. относящиеся к конкретному учетному периоду; все расходы, не включаемые в себестоимость реализованной продукции, но необходимые для нормального функционирования бизнеса; включают коммерческие расходы (расходы на продажу) и общие и административные расходы.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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