在实际工作中我们常常遇到资本支出和收益支出的划分问题所谓资本支出就是为了当期和以后各期提供效益的财产所发生的支出表现为固定资产的增加和无形资产的增加收益支出是指与当期收益相关所发生的支出表现为费用的增加把这两种支出划分清楚就能正确计算当期 In practice, we often encounter the problem of the division of capital expenditures and income expenditures. The so-called capital expenditures are the expenditures incurred for the purpose of providing benefits for current and future periods, expressed as an increase in fixed assets and an increase in intangible assets. Revenue and Expenditure refers to the expenses incurred in connection with the current income, expressed as an increase in costs, and the division of these two expenditures is clear and the current period can be correctly calculated