一、占用、耗费。占用有劳动占用、资金占用;耗费同样有劳动耗费和资金耗费。在商品经济条件下,企业的劳动占用和劳动耗费可以转化为资金占用和资金耗费,占用和耗费都与时间因素有联系,但也有区别,耗费同“期间”相联系,其期间是有间隔的,在间隔期内,每日每时发生的耗费构成这个期间的生产费用。而占用则不然,它是同“时点”或“时日”相联系的。时日或时点是期间内的某一个“瞬间”,它是没有间隔的。任何占用总是代表某一瞬间的占用,在会计工作中通常把占用额称之为余额。占用与耗费之间可以相互转化。例如:购进一批材料在储备阶段称为储备资金占用,当生产领用时,即从资金占用转化为资金耗费,进而又转化为另一种形态的资金占用——生产(在产品)资金。分析企业经济活 First, occupation, cost. Occupation has occupation of labor and funds; consumption also has labor costs and capital expenditures. Under the conditions of commodity economy, the enterprise’s labor occupation and labor cost can be converted into capital occupation and capital expenditure. Occupancy and consumption are related to the time factor, but there are also differences. The consumption is linked with the “period” and the period is separated. In the interval, the daily expenses incurred each day constitute the production costs for this period. Occupation is not the case. It is associated with “point of time” or “time of day”. The time or hour is a certain “moment” within the period, and it has no gap. Any occupancy always represents the occupancy of a certain moment, and the amount of occupancy is usually called the balance in accounting work. Occupancy and consumption can be transformed into each other. For example, purchasing a batch of materials is called reserve fund occupation in the reserve phase. When production is used, it is converted from capital occupation to capital expenditure, and then it is converted into another form of capital occupation - production (in product) funds. . Analysing corporate economic activity