1[countableC, uncountableU]SPEND MONEY the amount of money that you spend on something 费用，花费
He borrowed £150,000 and used the money for legal expenses.
Conference rooms were equipped at great expense.
2expensesBECmoney that you spend on things such as travel and food while you are doing your job, and which your employer then pays to you 业务费用
Can you claim this meal on expenses?
3at the expense of somebody/somethingHARM/BE BAD FORif something is done at the expense of someone or something else, it is only achieved by doing something that could harm the other person or thing 以损害某人/某事物为代价
the growth in short breaks, at the expense of longer package holidays
2sth that makes you spend money開支項目ADJECTIVE➤big, considerable, major, significant大筆的／相當大的／主要的／可觀的花費▸➤incidental雜費◇Relocated employees received grants towards / toward incidental expenses like buying carpets. 工作地點變動的雇員獲得購買地毯等費用的雜項補助。➤ongoing經常性開支◇Insurance is an ongoing expense. 保險是一項經常性開支。➤business, management營業費；管理費◇Meetings, and the time for them, are a considerable management expense. 會議及所費時間是一筆頗大的管理花費。➤capital資本支出◇The process turned out to be a significant capital expense. 結果，這個過程花去了一筆可觀的資本。➤depreciation, interest (both especially NAmE) 折舊費用；利息支出◇Net interest expense increased to $5.9 million from $4.1 million. 淨利息支出從 410 萬增加到了 590 萬美元。expense
3expensesmoney spent for a particular purpose用於某目的的花費ADJECTIVE | VERB + EXPENSES | EXPENSES + VERB | EXPENSE + NOUN | PREPOSITION | PHRASESADJECTIVE➤high, low高額／低額費用◇Medical expenses can be quite high if you are not insured. 如果你沒有買保險，醫療費會很高昂。◇Look for a fund with low expenses. 尋找低成本的資金。➤allowable, eligible, legitimate, reasonable允許的費用；合法的費用；合理的費用◇You can claim back the tax on legitimate business expenses. 你可以索回對合法營業支出所課的稅。➤deductible, tax-deductible可抵扣的／可扣稅的費用◇Start keeping track of deductible expenses such as charitable contributions. 開始逐筆記錄諸如慈善捐款等可抵稅的支出。➤basic基本費用◇The guides are unpaid except for basic expenses. 除了基本費用以外，導遊並沒有其他收入。➤miscellaneous雜費➤ongoing經常性費用◇your ongoing expenses such as your employees' salaries 雇員工資等經常性費用➤out-of-pocket (= paid for by an employee, to be claimed back later from the employer)可報銷的開支◇Any out-of-pocket expenses incurred on the firm's business will be reimbursed. 由公司業務產生的開銷都可以報銷。➤total總開支◇Total employee expenses were up about 6%. 雇員的總開銷大約增加了 6%。➤personal個人開支▸➤living生活開銷▸➤household家庭開支➤administrative, maintenance, operating, operational, overhead (all especially NAmE) 管理開銷；維護花費；運營費用；間接費用➤business, work-related因公支出；與工作相關的費用➤marketing (especially NAmE) 營銷費用▸➤travel, travelling/traveling (especially BrE) 差旅費▸➤moving, relocation, removal (BrE) 搬遷費用➤childcare, college, educational, health-care, legal, medical孩子照管費用；大學花費；教育費；保健費用；律師費；醫療費▸➤funeral喪葬費VERB + EXPENSES➤incur產生費用▸➤cover, defray, meet, offset, pay, reimburse支付花銷；退還費用；償還花費◇He was given a sum of money to cover his travel expenses. 他得到一筆錢以支付差旅費。➤claim, claim back, claim for索要費用；索還費用◇They are claiming expenses for travel and meals. 他們要求報銷旅費及餐費。➤recoup收回費用◇We will recoup our expenses within 24 months. 我們將在 24 個月內收回開支。➤deduct扣除費用◇You will have to pay income tax on the rent you receive, although you can deduct expenses such as insurance. 你可以扣除保險費等的開支，但租金收入要納稅。➤cut, lower, minimize, reduce削減／降低／最大限度減少／縮減開支◇in an effort to reduce expenses and boost profits 努力減少開支提高利潤EXPENSES + VERB➤arise from sth, arise out of sth (both especially BrE) 費用出現◇You can expect to receive compensation for all expenses arising out of the accident. 由這次事故引起的所有費用你都有望獲得賠償。➤increase, rise費用增加／提高◇Operating expenses rose by more than 23% last year. 去年運營費用增加了 23% 以上。EXPENSE + NOUN➤expense account報銷賬目◇Put the cost of the meal on your expense account. 把這頓飯的花費記在你的報銷賬目上。➤expenses claim, expense report (NAmE) 費用申請／報告➤expense reimbursement (NAmE) 費用補償◇You will receive expense reimbursement for up to $5 000 for legal representation. 作為法律代表，你將會獲得最高 5,000 美元的費用補償。PREPOSITION➤on expenses (BrE) 公費開支◇I think we deserve a night out on expenses. 我覺得我們該花公費出去玩一個晚上。PHRASES➤all expenses paid所有費用已付◇a two-day, all-expenses-paid trip to New York City 費用全包的紐約兩日遊➤spare no expense不惜花費◇When it came to the wedding, no expense was spared (= a lot of money was spent). 辦婚禮可是花了一大筆錢。