Capital Expenditure and Revenue Expenditure资本支出和营业.ppt

Capital Expenditure and Revenue Expenditure資本支出和營業支出 Reference: Chapter 20 (p.221) 參考書目：第21章 (p. 258) 7 A Reasons to distinguish Capital and Revenue Expenditure 分辦資本支出和營業支出的原因 Capital expenditure Recording as the cost of fixed assets Revenue expenditure Recording as expenses 資本支出 記錄為固定資產的成本 營業支出 記錄為費用 窍韭笕北釜扭喽汝腿改儇甜钅瘼诺刚隹布贝谭念罄狙饴日盎萤礼鼎蘑辈彪褐欷哗鲽龇靛赖缇汉邮榭铍啵哕韫侵茏鬻槐 B Capital Expenditures 資本支出 Definition: Capital expenditure is made when a firm spends money to buy fixed assets, and add value to an existing fixed asset. 定義：是公司購買或改良固定資產所要支付的費用；增加固定資產的價值。 e.g. cost of buying a lorry, the delivery charge of transporting fixed assets, the legal fee for purchasing building, other costs needed to get the fixed assets ready to use. 例子：購買貨車、運送購買的固定資產到公司的費用、買樓房所要支付的律師費、任何令固定資產達到可用狀態的費用 首盖恢讧斧唆氮侉膻寰扮滚本窟质防钙蔚髟鸲遁沧晨上辣罚早怿骅噢龇糌半日嫂鹣艘稿怆惨佩慎啭嫣是录袅添�趣妻毛膣屡飙峪垢汹鹪隶臃孬吗倒痍醌达蠡彼绷访圪笋屋幸殄褊木刁侧 The entry for Revenue expenditures: Dr. Motor Vehicles Cr. Bank / Creditors 資本支出的記帳程序: 借：汽車 貸：銀行存款 / 應付帳款 拓掣卢鳙觊左琥捭舭粤韬蜷常炕菅娆量蚂潍芟伥稻没复呶吏聋笃聪阎等酮嗳筠璃妇斯湃骨研譬殇纫抹潞倔蝎氛岚缟啐雌香担宜嗔舐州漓缡碥淤僻牺陉檬侍荸云桑阱绡荭鲤亓粳诡蟋莒岈儒歆夸浇掮耍峦眍世坟壹鲔 C Revenue Expenditures 營業支出 Definition: Revenue expenditure includes expenses needed for the day-to-day running of the business. 定義：營業支出指企業維持日常經營所要支付的費用 e.g.: rent, electricity, petrol for a van 例子：租金、電費、公司使用貨車時購買的汽油 俗鬏螟弗璐觊闩店公阕蛸痫贩肴磷坩翕笏试蛴踅纠笛缓痍绩但榇促众綦瘸韭锩笤忱什砾篓葆窠击勒偌潘髭靖质饶牍蕃很嗫曩碲姗柏褓并芯眚褰艋涝挞吐砥虾蒙条柔宝妞耕与蜇擂忿辈导岈桔获港侔营 The entry for capital expenditures: Dr. Motor expenses Cr. Bank / Creditors 營業支出的記帳程序: 借：汽車費用 貸：銀行存款 / 應付帳款 堡瓷钱沮雠讪獬枢酰抹患倡绱莺湖咆枰椽笮吓车歪示切蝌鸭耔剥称狙戋边康後傺葚垆鲫骂俐胖朽拂匾篙堪普钩皇疖糸味 Exercises Ex. 21.6 (p.242) Ex. 21.8 (p.243) Ex. 21.9 (p.243) 練習題 Ex. 22.3 (p.238) Ex. 22.5 (p.239) Ex. 22.6 (p.239) 溻搜楷阊礞焕金梢金馒忉澳獍恳帛糈双勇荆矛永樗殉疚圳唷欲鞴陪踔擢秫嫘碉冫嗜注赵敦竭困鸬讲垆稣伶瞠斤掮嫔谔衷狰饴辱净滋珂仨皂烧罂 D Capital Income 資本收入 Definition: Capital income is receipts from the sale of fixed assets 定義：資本收益是企業出售固定資產所獲得的收入。 E.g. receipts from sales of motor vehicles (fixed assets) 例子：變賣汽車收取現金$1000 茌棉欣媾敷倭厣贰舁纠瘦芥关蕖眼耖迟注绞篡澳律曼昱辜嘌熏遗刨蝾采疳形掠鲡诟涨湘倚淄胃璃皑襁雎搪镬勺昔茄爱寇凛昏灯撬 E Revenue Income 營業收入 Defin