企业在生产经营过程中会发生各项支出,对这些支出,按其受益期限长短可划分为资本性支出和收益性支出。 所谓资本性支出,是指那些效益及于一个以上(不含一个)会计年度的支出,对这些支出都应予以资本化,即先记入适当的资产帐户,然后在受益期内再按受益程度分期转作费用。如购置房屋、机器设备的支出,应先作固定资产入帐,然后按期提取折旧,将其价值分期转作各受益期的费用。 In the course of production and operation, the enterprise will have various expenditures, and these expenditures can be divided into capital expenditures and profitable expenditures according to the length of the benefit period. The so-called capital expenditures refer to the expenditures whose benefits are more than one (excluding one) fiscal year. These expenditures should be capitalized, that is, they should be recorded in the appropriate asset accounts and then be renewed within the benefit period. Instalments are converted to fees. Such as the purchase of housing, machinery and equipment spending, should be recorded as fixed assets, and then depreciated on time, its value will be converted into the benefit period of the cost.