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

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。

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

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。

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Article 20 a clear distinction shall be reasonably drawn between revenue expenditures and capital 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。

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The reduced capital inflow will tend to reduce the gaps between domestic investment and saving and government expenditures and tax revenue the deficit in question.

FORBES: How Fracking Can Reduce the Budget Deficit

Between 2006 and 2010 Apple kept capital expenditures to no more than 3% of revenue, Reitzes notes.

FORBES: Apple Spending Hints At Looming Sales Explosion, Analyst Says