| 对“资本支出属于非生产经营耗费”的质疑 |
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| 引用本文： | 周自力. 对“资本支出属于非生产经营耗费”的质疑[J]. 湖北财经高等专科学校学报, 2011, 0(6): 49-51 |
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| 作者姓名： | 周自力 |
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| 作者单位： | 武汉纺织大学会计学院,湖北武汉,430077 |
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| 摘 要： | “资本支出属于非生产经营耗费”的观点值得商榷。其原因为：不符合现行会计准则将生产经营耗费与非生产经营耗费划分的目的;从现行会计处理实务角度看,与事实相悖;根据财务报表中的现金流量表中现金流量的三个组成部分来据以推理“资本支出属于非生产经营耗费”,自相矛盾。
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| 关 键 词： | 资本支出 生产经营耗费 收益性支出 成本核算 |
Guest about Capital Expenditure is Non-production, Non-operation Expenditure |
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| ZHOU Zi-li. Guest about Capital Expenditure is Non-production, Non-operation Expenditure[J]. Journal of Hubei College of Finance and Economics, 2011, 0(6): 49-51 |
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| Authors: | ZHOU Zi-li |
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| Affiliation: | ZHOU Zi-li (Accounting School,Wuhan Textile University,Wuhan Hubei,430077) |
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| Abstract: | The view point Capital Expenditure is Non-production,Non-operation Expenditure is incorrect.Firstly,it doesn't conform to the purpose of current Accounting Standard which is to divide expenditure for production and operation from non-production and non-operation expenditure;Secondly,it is at variance with the fact from the perspective of current Accounting Conduct Practice.Those who deduce Capital Expenditure is Non-production,Non-operation Expenditure are based on the three parts of Cash Flow in Financial ... |
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| Keywords: | Capital Expenditure Production and Operation Expenditure Revenue Expenditure Costing |
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