【中文版】

非付现成本是指企业在经营过程中发生的、不会引起现金支出的成本。这些成本通常不会直接导致现金流出，但它们是企业的实际成本之一，需要在经营中加以考虑。

非付现成本主要包括固定资产折旧、无形资产摊销、长期待摊费用等。这些成本不会导致现金流出，但它们会减少企业的利润和净资产。因此，非付现成本是企业在经营中需要考虑的重要因素之一。

非付现成本不同于现金流出，它们不会直接影响企业的现金流。但是，非付现成本是企业经营中不可避免的成本之一，如果不加以考虑和管理，可能会对企业的经营成果产生不良影响。

因此，企业需要正确地核算和管理非付现成本，以确保企业的经营成果真实可靠。同时，也需要对这些成本进行分析和控制，以便更好地管理企业的经营状况。

【英文版】

Non-cash costs refer to the costs incurred by a business during its operation that do not result in cash outflows. These costs typically do not directly lead to cash flows, but they are actual costs of the business that need to be considered during operation.

Non-cash costs mainly include fixed asset depreciation, intangible asset amortization, long-term deferred expenses, etc. These costs do not cause cash outflows, but they reduce a business's profits and net assets. Therefore, non-cash costs are one of the important factors that need to be considered in a business's operation.

Non-cash costs are different from cash outflows and do not directly affect a business's cash flow. However, non-cash costs are inevitable costs in a business's operation, and if not considered and managed, they may have a negative impact on the business's operating results.

Therefore, businesses need to correctly calculate and manage non-cash costs to ensure that the business's operating results are authentic and reliable. At the same time, it is also necessary to analyze and control these costs in order to better manage the business's operating status.