會計學上,expense 同 over head有何分別?

假設我們不是談論着成本會計。Overhead 是 expense 中的分類。是打開門做生意便要付出的經常支出，是固定的 (fixed expenses)，不論生意多少，例如鋪租，水，電。不是 overhead 的 expense, 是不經常支出，例如額外廣告費，額外人工或 commissions. 通常 這些 expense 是浮動和可增减的 (variable and discretionary expenses), 而且直接影响生意額。

2009-01-29 18:37:52 補充：
在成本會計方面, overhead 是產品成本 (cost) 的分類，包括廠租，水，電，機器折舊及維修，廠寫字樓及非生產線薪金等。不是 overhead 的 cost 有 material and labor. 除了cost外，其它的支出屬 expenses. 主要分為 selling expenses (門市或 sales department 的 所有支出, 包括廣告，員工， 鋪或寫字樓租，水，電 等)，及 administrative expenses (head quarters expenses, 包括寫字樓租，水，電, 員工等)。

According to king_che_george ( 中學級 1 級 )
''Travel expense,
Lighting overhead.

Expense 是不經常開支. Overhead 是經常費用.''

THE ABOVE IS WRONG!

Frequency is NOT the difference!

Overhead = on going cost necessary to keep the business going AND
=that do not directly link to generation of profits.

E.G. OVERHEAD= rent , Head quarter expenses, which does not directly link to profit genration

e.g. of directly linked to Profit : raw material costs

Expenses = any spending, so all overhead spending is also an expenses. Being a very broad terms expenses can be any開支.

Travel expense,
Lighting overhead.
Expense 是不經常開支. Overhead 是經常費用.