Investment(投資)是什么_2022年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-06-20 09:35:57

大膽走出舒適區(qū)是一種挑戰(zhàn)，也是一種成長(zhǎng)。學(xué)著去嘗試，學(xué)著清除自己給自己設(shè)定的條條框框，接觸沒(méi)有接觸過(guò)的人，做一些以前不敢做的事，在嘗試新事物的過(guò)程中，你會(huì)收獲不一樣的力量。今天東奧小編為大家整理了acca關(guān)于Investment(投資)相關(guān)知識(shí)點(diǎn)，趕快來(lái)看一下吧。

【內(nèi)容導(dǎo)航】

Investment(投資)

【知識(shí)點(diǎn)】

Investment(投資)是什么

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(lái)若無(wú)其事繼續(xù)做自己的事情，都不知道自己有多堅(jiān)強(qiáng)。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，最后預(yù)祝大家順利上岸。

注：以上內(nèi)容來(lái)自FM精講班第14講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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