收益性支出

研究和开发成本应予以区分，并将其在收益性支出和资本性支出之间划分，部分费用化，部分资本化。

Research and development costs should be distinguished between revenue expenditure and capital 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。

Any expenditure that will benefit only the current period or that is not material in amount is treated as revenue expenditure .

划分资本性支出与收益性支出原则及其应用

On the Principle of Distinguishing Capital Expenditures from Revenue Expenditures

收益性支出是企业在日常经营活动中产生的开支。

It refers to expenditure on the day-to-day running of the business .

如果这些成本数额不大，它们被当作收益性支出对待。

If these costs are insignificant , they are treated as revenue expenditures .

第二十条会计核算应当合理划分收益性支出与资本性支出。

Article 20 A clear distinction shall be reasonably drawn between revenue expenditures and capital expenditures .

要明确区分人力资产收益性支出和资本性支出；

The third , differentiate the hu-man capital 's profitability expenditure from its capital expenditure definitely .

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。

Many companies develop formal policy statements defining capital and revenue expenditures as a guide toward consistent accounting practice from year to year .

在遵循配比原则、划分收益性支出与资本性支出原则、可靠性原则等方面应有些特殊的处理或者是对这些原则新的理解；

There are should some especial accounts or some new understandings of these principles , in aspects of obeying the matching principle , the capital expenditure and revenue expenditure principle and the objective principle .

在构建原则中提出了森林生态效益补偿为核心、配比原则和划分收益性支出与资本性支出、货币计量属性与其他计量属性相结合的原则等。

The construction principle is put forward in the forest ecological benefit compensation as the core , the matching principle and revenue expenditure and capital expenditure , currency and other measurement attributes with the principle of combining .

凡支出的效益仅与本会计年度相关的，应当作为收益性支出；凡支出的效益与几个会计年度相关的，应当作为资本性支出。

Expenditure shall be regarded as revenue expenditure where the benefit to the enterprise is only related to the current fiscal year ; and as capital expenditure where the benefils to the enterprise last for several fiscal years .

转型期国有资本收益的公共福利性支出

Development , Transition , and Expenditures of State-owned Capital Gains on Public Welfare