自制、自建的固定资产，以制造、建造过程中所发生的实际支出为原价。
The original cost of fixed assets manufactured or constructed by an enterprise itself shall be the actual expenses incurred in their manufacture or construction.
租入固定资产的改建支出；
固定资产的大修理支出；
负责固定资产管理确保资本性支出得到控制。
Be responsible for fixed assets management, ensure Capex under control.
固定资产改良支出在会计处理和税务处理方面有较大差异。
There are many differences between accountant's dealing and tax's dealing of the fixed assets' improving outlay.
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.
如公司开办费、固定资产改良支出等。
Reform like company organization expenses, fixed assets defray.
对资本性支出与固定资产有良好的专业理解能力。
Good understanding of accounting in relation to fixed asset, capital expenditure;
已足额提取折旧的固定资产的改建支出；
The expenditures for rebuilding a fixed asset, for which depreciation has been fully allocated;
固定资产改良支出应按照受益期间摊销分期计入成本、费用。
Fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge.
第六条与固定资产有关的后续支出，符合本准则第四条规定的确认条件的，应当计入固定资产成本；
Article 6If the subsequent expenses related to a fixed asset meet the recognition conditions as described in Article 4 of these Standards, they shall be included in the cost of fixed asset;
租入固定资产的改良 支出是企业发生的在租入 固定资产方面的改良工程所发生的 支出。
The defray that the renting fixed assets respect improved project place that the improved defray that hires fixed assets is enterprise happening produces.
资本支出，指购买固定资产的支出，或为了一项业务长远利益的支出。
It is well known that profits lead capex spending by about a year.
资本支出，指购买固定资产的支出，或为了一项业务长远利益的支出。
It is well known that profits lead capex spending by about a year.
应用推荐