Investment(投資)是什么_2023年ACCA考試FM知識點

來源：東奧會計在線責編：田彤2023-07-12 09:29:54

現(xiàn)實會告訴你，不努力就會被生活踩死，無需找什么借口。一無所有，就是拼的理由。acca是“國際注冊會計師”證書，含金量比較高，但報考門檻低。每年都有大量考生報考。今天為同學們整理了FM科目Investment(投資)相關知識點，正在備考的同學們來看看吧。

【內(nèi)容導航】

Investment-投資

【知識點】

Investment-投資

Investment can be divided into two categories: capital expenditure and revenue expenditure.

Capital expenditure is expenditure which results in the acquisition of non-current assets or an improvement in their earning capacity. It is not charged as an expense in the statement of profit or loss; the expenditure appears as a non-current asset in the statement of financial position.

Revenue expenditure is charged to the statement of profit or loss and is expenditure which is incurred:

For the purpose of the trade of the business – this includes expenditure classified as selling and distribution expenses, administration expenses and finance charges.

To maintain the existing earning capacity of non-current assets.

與其去討好別人，不如武裝自己，與其去聽風聽雨，不如昂首的走出去。以上就是為大家整理的acca考試相關知識點，2023年9月acca考試在即，同學們要抓緊時間復習。

注：以上內(nèi)容來自FM精講班第14講

(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)

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