通俗解释：电流将电能转换成其他形式能量的过程所做的功即为电功。
电能是有其他形式的能量（如机械能、热能、化学能、核能）转换而来的一种能量，而电能又可以转换成为其他形式的能。比如当电能的具体体现：电流，其通过电灯泡发光就是将电能转换为光能和热能的现象；电流通过电动机后，电动机能带动电工车或风扇等机器运转、做功，这便是电能转换为机械能的过程。而将蓄电池充电，是电能转换为化学能的过程。
电功公式
电能转换为其他形式能量的过程，是通过电流做功来实现的。电流做功多少，就是能量转换的度量。我们前面在介绍电动势时也介绍过，电场力推动电荷（产生电流）要做功。而再看看电压计算公式可知，电场力移动电荷所做功为W=qU，再由电流计算公式I=q/t（单位时间内通过导体横截面的电荷）可得：q=It，带入W=qU得：
W=UIt
电功公式还可以写成这样：
W=Pt
即，第一个公式电路中，电流所做的功W等于这段电路两端的电压U，电路中的电流I与通过时间t三者的乘积。在公式W=UIt中，电压单位为伏特（V），电流单位为安培（A），时间单位是秒（s），电功单位为焦耳（J）。第二个公式W=Pt中，就是电功率（P）乘以时间（t），P=UI。所以其实也就是把第一个公式中的UI替换成电功率P了。
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