1.
Distinguishing capital expenditures from revenue expenditures;
企业资本性支出与收益性支出的划分
2.
On the Principle of Distinguishing Capital Expenditures from Revenue Expenditures;
划分资本性支出与收益性支出原则及其应用
3.
Any expenditure that will benefit only the current period or that is not material in amount is treated as revenue expenditure.
只持续一个会计期间而且金额不大的支出作为收益性支出处理。
4.
If these costs are insignificant, they are treated as revenue expenditures.
如果这些成本数额不大,它们被当作收益性支出对待。
5.
Many companies develop formal policy statements defining capital and revenue expenditures as a guide toward consistent accounting practice from year to year.
很多公司制定正式的制度文件来区分资本和收益性支出,作为统一各年度会计处理的指导。
6.
capital expenditure and revenue expenditure
资本支出与收益支出
7.
income,expenditures and reserves of bank
银行的收益、支出和储备
8.
statement of merchandise income and expenditure
商品收益及支出明细表
9.
Development,Transition,and Expenditures of State-owned Capital Gains on Public Welfare
转型期国有资本收益的公共福利性支出
10.
On Relations Between Demand Prices And Total Income(Outcome)In Accordance With The Characterictics Of Price Elasticity;
也谈需求价格弹性的性质与总收益(总支出)的关系
11.
incomings and out goings
收入与支出 (收支)
12.
The cost should therefore be deducted from the revenue of the period in determining the net income.
因此该支出应在计算净收益时从当期收益中扣除。
13.
The determination of income requires the matching of revenue with the expenses incurred to produce that revenue.
收益的确定需要将收入与为产生收入而发生的费用支出相配比。
14.
An Analysis of the Structural Impact of the Financial Expenditure and the Coordination between Revenue and Expenditure;
财政支出结构性冲击与收支协调性分析
15.
off-budget (extra-budgetary) expenditure(revenue)
预算外支出(收入)
16.
Research on the Legal Nature of the Withdrawing Remising Land-use Right Activity Based on the Public Interests
公益性收回出让土地使用权法律性质研究
17.
When inventories are sold, the carrying amount of those inventories is recognized as an expense in the period in which the related revenue is recognized.
存货出售后,其账面值于相关收益入账之期间确认为开支。
18.
Rental payments under operating leases are charged to the income statement on a straight-line Basis over the period of the relevant leases.
营业契约之租金支出均按有关契约年期以直线法自收益表中扣除。