收益性支出(Income expenditure)指支出的效益与本会计年度或一个营业周期相关的支出。 是指企业单位在经营过程中发生、其效益仅与本会计年度相关、因而由本年收益补偿的各项支出。这些支出发生时，都应记入当年有关成本费用科目。
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.
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.
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