《广西会计》1996年第11期刊登李文耀、李琴二同志撰写的“对划分收益性支出与资本性支出标准的异议”一文（以下简称“李文”），对《企业会计准则》第二十条规定：“会计核算应当合理划分收益性支出与资本性支出。凡支出的效益仅与本会计年度相关的．应当作为收益性支出；凡 In Guangxi Accountant, published in the 11th issue of 1996, the article “Disagreement on dividing profitable expenditures and capital expenditure standards” written by Comrade Li Wenyao and Li Qinji (hereinafter referred to as “Li Wen”), and secondly to “Enterprise Accounting Standards” Ten stipulations: “Accounting should be a reasonable division of profitable expenditures and capital expenditures. The benefits of expenditures are only related to the current fiscal year. They should be used as income expenditures;