费用账户是用来核算与监督企业在一定时期(月份、季度或年度) 内所发生的应记人当期损益的各项费用、成本和支出的账户。
收入账户、费用账户以及股利发放都是临时账户。
Revenue accounts, expense accounts, and the Dividends Declared accounts are referred to as temporary accounts.
应当注意的是：每次补足备用金时，借记费用账户。
Note that expense accounts are debited each time the fund is replenished.
分录的借记方将已使用了的成本部分分配到费用账户。
The debit portion of the entry allocates this expired COST to expense.
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