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Article

Authors: E.V. Kucherova, D.S. Ovchinnikova

Title of the article: On the use of the accounting concepts of " expense", "cost", " charges"

Year: 2013, Issue: 3, Pages: 160-162

Branch of knowledge: Economical sciences

Index UDK: 338.3.01

DOI: -

Abstract: The article describes the essence of the concepts of " expense", "cost", " charges", the different approaches to their defi-nition, their use in accounting, and the relationship and differentiate of these terms.

Key words: expense cost charges

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