Investment(投資)是什么_2022年ACCA考試FM知識點
大膽走出舒適區(qū)是一種挑戰(zhàn)，也是一種成長。學著去嘗試，學著清除自己給自己設定的條條框框，接觸沒有接觸過的人，做一些以前不敢做的事，在嘗試新事物的過程中，你會收獲不一樣的力量。今天東奧小編為大家整理了acca關于Investment(投資)相關知識點，趕快來看一下吧。
【內(nèi)容導航】
Investment(投資)
【知識點】
Investment can be divided into two categories: capital expenditure and revenue expenditure.
? Capital expenditure
Capital expenditure is expenditure which results in the acquisition of non-current assets or an improvement in their earning capacity. It is not charged as an expense in the statement of profit or loss; the expenditure appears as a non-current asset in the statement of financial position.
? Revenue expenditure
Revenue expenditure is charged to the statement of profit or loss and is expenditure which is incurred:
? For the purpose of the trade of the business – this includes expenditure classified as selling and distribution expenses, administration expenses and finance charges.
? To maintain the existing earning capacity of non-current assets
不自己狠狠摔一跤，再馬上爬起來若無其事繼續(xù)做自己的事情，都不知道自己有多堅強。以上就是東奧小編為大家整理的ACCA考試相關知識點了，最后預祝大家順利上岸。
注：以上內(nèi)容來自FM精講班第14講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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