expense item

The expense item should be emphasized.

应强调以下费用问题。

If you have any questions about an item on an Income Statement you're reading, or where an expense should go on one you're preparing, please ask!

关于收益表中的某上项目，或者对某个费用项目应当归于你所准备的收益表中的哪一项，如果你有问题的话，请提问！

It is a major item of expense, currently making up around 14.7 per cent of operating expenses for the Lufthansa Group.

这是一个重大的开支项目，目前正在约占营运开支的百分之14.7，为汉莎航空集团。