资本性支出与收益性支出的会计确认与计量——以固定资产支出为例

Accounting Recognition and Measurement of Capital Expenditure and Income Expenditure——Taking Expenditure on Fixed Assets as an Example

系统性地阐释资本性支出与收益性支出的会计确认与计量,并以固定资产初始支出的会计确认与计量以及固定资产后续支出的会计确认与计量为例,探究实务背后的理论逻辑,希望对会计工作者和会计学习者有所启发、对会计理论建设者完善建设有所推动。

Systematically explain the accounting recognition and measurement of capital expenditure and revenue expenditure, and take the accounting recognition and measurement of initial expenditure of fixed assets and the accounting recognition and measurement of subsequent expenditure of fixed assets as examples to explore the theoretical logic behind the practice, hoping to enlighten accounting workers and accounting learners and promote the improvement and construction of accounting theory builders.