资本性支出

协助资本性支出和维修费的控制。

Assist in capex and maintenance cost controls .

请记住，EBITDA类似于先期的资本性支出、先期的流动资本现金投入。

Remember that EBITDA is similar to pre capex , pre working capital cash generation .

资本性支出分权、公共资本投资构成与经济增长

Capital Expenditure Decentralization , Public Capital Investment Composition and Economic Growth

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

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 .

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 .

为购置和扩建长期资产而发生的费用叫资本性支出，记录在资产账户。

Expenditures for the purchase or expansion of plant assets are called capital expenditures and are recorded in asset accounts .

在经济衰退期，所有的因特网企业，包括谷歌，都会削减资本性支出以保持现金流。

In the down economy all of the Internet players , including Google , cut back on capital expenditures to preserve cash flow .

降低开发投资，实现低成本运营是公司的经营策略，管理好资本性支出项目是公司运营管理的重要组成部分，而基于并行工程理念的项目管理模式是取得良好预期目标的有效途径。

It is corporation business strategy to reduce exploitation investment and to achieve low cost operation ; the capital expenditure project management is the important component part of CNOOC operation .

公共资金能提供学校多数的运营费用，但其中不包括资本性支出，这就是为什么双城学校缺乏应有的实验室设施的原因。

Public funding covers most of the operating expenses for the school but not the capital costs , which explains why Twin Cities , for example , lacks proper laboratory facilities .

为了减少资本性支出，各金融机构纷纷降低了IT产品的采购规模，金融行业软件领域的增长速度已出现下降迹象。

To decrease capital expenditure , numbers financial institutions adjust the scale of purchase order of IT products , which has slowed down the increasing speed of requirement of financial software .

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 .

这些物品理论上属于资本性支出，但如果它们作为资产被记录在会计账中，就必须在将来计算和记录相关的折旧费用。

Such items are theoretically capital expenditures , but if they are recorded as assets in the accounting records it will be necessary to compute and record the related depreciation expense in future periods .

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 .

无形资产是一项资本性支出，合理地确定无形资产的摊销年限，正确地选用无形资产的摊销方法，精确地核算无形资产的摊销额，是一项十分重要的工作。

Intangible asserts is a kind of capital expenditure . It is an important task to reasonably ascertain the required years of amortization , correctly choose the method of amortization , precisely work out the volume of amortization .

企业的研发费用（R&D）在会计中是作为期间费用直接计入当期损益的，但企业的研发能力是衡量企业未来盈利能力的重要指标，其性质属于资本性支出。

In accounting , R D of an enterprise is often directly reckoned in current profits and losses as period expenses , but the property of R D is capital expenditure and it is a key factor for indicating the profit capability for an enterprise in future .

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 .

国有资本经营预算的资本性支出管理探讨

The Management of Capital Expenditures on State-owned Capital Operating Budget

国有资本经营预算之资本性支出及其制度构建

Capital Expenditures on State-owned Capital Operating Budget and Its Legal System Construction