阐述了合理划分收益性支出与资本性支出对正确计算企业当期的经营成果具有的重要意义。

Correct distinguishing between capital expenditures and revenue expenditures is very important for matching revenue against expenditures for determining assets value and business results.

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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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第十八条合营企业应划清资本的支出与收益的支出的界限。

Article 18 a joint venture shall draw clear distinction between capital expenditures and revenue expenditures.

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第十八条合营企业应划清资本的支出与收益的支出的界限。

Article 18 a joint venture shall draw clear distinction between capital expenditures and revenue expenditures.

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