not material 不重大;物质;并不关键

【例句】
That is not material to the question.
那对这个问题无关紧要。

Thus, for reasons of convenience and economy, expenditures, which are not material in dollar amount, are treated in the accounting records as expenses of the current period.
因此，为了方便和经济起见，金额不重大的支出在会计记录中当作当期费用处理。