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.
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.
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。