划分资本性支出与收益性支出原则及其应用

On the Principle of Distinguishing Capital Expenditures from Revenue Expenditures

划分收益性支出与资本性支出原则是会计要素计量与确认应遵循的基本原则 ,对于实现收入与费用的合理配比 ,确定资产的价值 ,正确计算企业当期的经营成果具有十分重要的意义。在会计实务中 ,两类支出混淆不清的情况还普遍存在。本文对划分两类支出原则及其应用作了一些探讨。

Expenditures that provide future benefits are referred to as capital expenditures. Expenditures that don't result in a significant increase in future service potential are referred to as revenue expenditures because they are matched against current period revenues to determine net income. Capital expenditures benefit future periods, while revenue expenditures benefit only the current period. Correct distinguishing between capital expenditures and revenue expenditures is of great importance for matching revenue against expenditures, for determining assets value and operating results. This paper discusses the principle of distinguishing capital expenditures from revenue expenditures and its application in accounting practice.