资本及收入支出是什么_2023年ACCA考试MA知识点
想要梦想实现，就先要从梦中醒来。acca有15门课程，同学们需通过13门才能获得领取acca证书的机会。同学们在备考期间需要严格执行备考计划，加强习题练习。今天整理了MA科目Capital and revenue expenditure(资本及收入支出)相关知识点，让我们从基础出发，学起来吧。
【内容导航】
Capital and revenue expenditure-资本及收入支出
【知识点】
Capital and revenue expenditure-资本及收入支出
Capital and revenue expenditure-资本及收入支出
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，没有走不通的路。以上就是为大家整理的MA科目考试知识点了，2023年9月acca考试报名已经开始，请同学们抓紧时间报名。
注：来自Keryn老师基础精讲班第42讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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