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收益性支出

网络revenue expenditure; Revenue expenditures; evenue expenditiure

收益性支出

收益性支出

收益性支出

revenue expenditure

西方财务会计课程 ... residual value 残值 revenue expenditure 收益性支出 round v. 四舍五入 ...

Revenue expenditures

西方财务会计课程 ... present value 现值 revenue expenditures 收益性支出 straight-line depreciation 直线法折旧 ...

evenue expenditiure

收益性支出（evenue expenditiure）什么是收益性支出收益性支出又称收益支出。“资本性支出”的对称。

Income Disbursement

　　第三，区分收益性支出(Income Disbursement)和资本性支出(Capital Disbursement)原则。这一原则要求会计核算应当合理区分 …

1

It refers to expenditure on items that improve or add to the value of the business; It will benefit the business for a number of years .

相对于收益性支出，资本性支出是可以为企业带来很多年经济效益的开支。

3

A clear distinction shall be reasonably drawn between revenue expenditures and capital expenditures .

第二十条会计核算应当合理划分收益性支出与资本性支出。

4

Any expenditure that will benefit only the current period or that is not material in amount is treated as revenue expenditure .

只持续一个会计期间而且金额不大的支出作为收益性支出处理。

5

It refers to expenditure on the day-to-day running of the business .

收益性支出是企业在日常经营活动中产生的开支。

6

If these costs are insignificant , they are treated as revenue expenditures .

如果这些成本数额不大，它们被当作收益性支出对待。

7

Expenditure shall be regarded as revenue expenditure where the benefit to the enterprise is only related to the current fiscal year ;

凡支出的效益仅与本会计年度相关的，应当作为收益性支出；

9

The Distinction Between Revenue Expenditures and Capital Expenditures Principle

划分收益性支出和资本性支出原则

10

capital expenditure revenue expenditure amortize

融资租赁资本性支出收益性支出

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