资本支出和营业支出.pptVIP

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) 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 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 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 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 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 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) 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 E Revenue Income 營業收入 Definition: Revenue income is receipts from the sale of goods and services, plus other revenues from the operation of the business. 定義：營業收入指企業從銷售貨物和提供服務所獲得的收入，當中包括其他收入如佣金。 E.g. Sales, Revenue received, Commission received, Rental received 例子：銷貨、營業收入、佣金收入及租金收入 * * 7 資本支出 記錄為固定資產的成本 營業支出 記錄為費用