凡是用于增加固定资产和无形资产而发生的各项支出，都是资本的支出。

All expenditures incurred for the increase of fixed assets and intangible assets are capital expenditures.

youdao

盘盈的固定资产按照其公允价值入账，并相应增加固定基金；

Fixed assets recorded in accordance with its fair value and a corresponding increase in the fixed fund;

youdao