营业成本的产生时机：中英文双语解读

中文

营业成本是企业经营活动中不可避免的一部分，它反映了企业在生产和销售产品或提供服务过程中发生的各种费用。那么，什么时候会产生营业成本呢？

营业成本通常在企业开始生产和销售产品或提供服务时产生。在这个阶段，企业需要购买原材料、支付员工工资、租赁场地、购置设备等一系列活动，这些活动都会产生相应的成本。这些成本会随着产品或服务的生产与销售而逐渐累积，并最终反映在企业的财务报表中。

除了生产和销售阶段，企业在其他经营活动中也会发生营业成本。例如，在研发新产品或拓展新市场时，企业需要投入大量资金进行市场调研、产品研发和品牌推广等活动，这些活动也会产生相应的成本。此外，企业在日常运营中还需要支付各种管理费用、财务费用和销售费用等，这些费用也是营业成本的一部分。

总之，营业成本是企业经营活动中不可避免的一部分，它伴随着企业的生产和销售活动以及其他经营活动而产生。企业需要合理控制营业成本，提高经营效率，以实现可持续发展。

英文

Operating costs are an inevitable part of business activities, reflecting the various expenses incurred by a company during the production and sale of products or the provision of services. So, when do operating costs arise?

Operating costs typically emerge when a business begins producing and selling its products or offering services. At this stage, companies need to engage in activities such as purchasing raw materials, paying employee salaries, renting premises, and acquiring equipment, all of which incur corresponding costs. These costs accumulate gradually with the production and sale of products or services and ultimately reflect in the company's financial statements.

Beyond the production and sales stage, operating costs also arise in other business activities. For instance, when developing new products or expanding into new markets, companies need to invest significant funds in market research, product development, brand promotion, and other activities, all of which generate corresponding costs. Additionally, companies must cover various administrative, financial, and sales expenses in their daily operations, which also constitute a part of operating costs.

In conclusion, operating costs are an integral part of business activities, arising alongside production and sales activities as well as other business operations. It is essential for companies to reasonably control operating costs and improve operational efficiency to achieve sustainable development.