3) capital expenditure
资本性支出
1.
Distinguishing capital expenditures from revenue expenditures;
企业资本性支出与收益性支出的划分
2.
However,the initial direct costs undertaken by financing lease lessors is actually the capital expenditure.
出租人承担的初始直接费用实质上是融资租赁出租人为获取以后各期的租金收益发生的资本性支出,其应当构成融资租赁资产的成本,不应当作为一种债权资产处理,并由此对现行准则中有关融资租赁初始直接费用会计处理提出了改进建议。
4) capital expenditures
资本性支出
1.
Expenditures that provide future benefits are referred to as capital 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。
2.
The research on capital expenditures on state-owned capital operating budget can help the government choose the capital expenditure programs and achieve the goal to maintain the original value of the assets and its increment.
对国有资本经营预算中资本性支出的管理进行研究,有利于政府公开、公正、透明的选择资本性支出项目,实现国有资产的保值增值。
5) expenditure of extra budget funds
预算外资金支出
1.
The present mode of innovation for the expenditure of extra budget funds should be the regulation of the allocation function of the government in market economy, and the division of the function of various levels of governments.
预算外资金支出管理改革的当前模式应当是 :规范市场经济中政府的分配职能及其各级政府职能的划分。
6) Capital Expenditure Decentralization
资本性支出分权
1.
Capital Expenditure Decentralization,Public Capital Investment Composition and Economic Growth;
资本性支出分权、公共资本投资构成与经济增长
补充资料：基金预算支出
基金预算支出 是各级财政部门用基金预算收入安排的支出。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条