資本及收入支出是什么_2023年ACCA考試MA知識(shí)點(diǎn)
想要夢(mèng)想實(shí)現(xiàn)，就先要從夢(mèng)中醒來(lái)。acca有15門課程，同學(xué)們需通過(guò)13門才能獲得領(lǐng)取acca證書的機(jī)會(huì)。同學(xué)們?cè)趥淇计陂g需要嚴(yán)格執(zhí)行備考計(jì)劃，加強(qiáng)習(xí)題練習(xí)。今天整理了MA科目Capital and revenue expenditure(資本及收入支出)相關(guān)知識(shí)點(diǎn)，讓我們從基礎(chǔ)出發(fā)，學(xué)起來(lái)吧。
【內(nèi)容導(dǎo)航】
Capital and revenue expenditure-資本及收入支出
【知識(shí)點(diǎn)】
Capital and revenue expenditure-資本及收入支出
Capital and revenue expenditure-資本及收入支出
Capital expenditure is expenditure incurred in:
(a)The acquisition of fixed assets required for use in the business and not for resale.
(b)The alteration or significant improvement (refurbishment) of fixed assets for the purpose of increasing their revenue-earning capacity.
Revenue expenditure is expenditure incurred in:
(a)The acquisition of assets acquired for conversion into cash (goods for resale).
(b)Day-to-day administration of the business.
(c)The maintenance of the revenue-earning capacity of the fixed assets (repair).
世上只有想不通的人，沒(méi)有走不通的路。以上就是為大家整理的MA科目考試知識(shí)點(diǎn)了，2023年9月acca考試報(bào)名已經(jīng)開(kāi)始，請(qǐng)同學(xué)們抓緊時(shí)間報(bào)名。
注：來(lái)自Keryn老師基礎(chǔ)精講班第42講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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