| 1. | Assist in capex and maintenance cost controls
协助资本性支出和维修费的控制。 |
| 2. | Net interest expenses before capitalization
未拨作资本性支出前之净利息 |
| 3. | Distinguishment between capital expenditure and revenue expenditure
划分资本性支出与收益性支出原则 |
| 4. | Prepare and update capital expenditure plan ( cep ) for the division
及时编制并更新子公司的资本性支出计划表。 |
| 5. | 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。 |
| 6. | Expenditure of a capital nature such as the cost of acquiring and installing a computer for a computer course , as well as travelling expenses for attending the course are not included
但资本性支出如进修电脑课程所购买的电脑，及上课的交通费均不包括。 |
| 7. | To record all the projects strictly in compliance with the approved plan of capital expenditure and expense expenditure , and estimate the cost and liability in accordance with the progress of the projects
严格按计划批复的资本性支出和费用化支出项目进行核算，每季度末依据工程项目进度预估成本及负债。 |
| 8. | Expenditure of a capital nature such as the cost of acquiring and installing a computer for a computer course , as well as travelling expenses for attending the course cannot be claimed
个人进修开支包括课程费用及考试费，以及从课程主办人购买的课程所须物品。但资本性支出如进修电脑课程所购买的电脑，及上课的交通费均不包括。 |
| 9. | Expenditure shall be regarded as revenue expenditure where the benefit to the enterprise is only related to the current fiscal year ; and as capital expenditure where the benefils to the enterprise last for several fiscal years
凡支出的效益仅与本会计年度相关的，应当作为收益性支出；凡支出的效益与几个会计年度相关的，应当作为资本性支出。 |
| 10. | It elaborates the concept and classification of fiscal expenditure structure , and also analyzes the economic effect caused by expenditure structure from two aspects of consumption expenditure and capital expenditure . finally on the basis of public finance theory it further analyzes the theoretical problem about the relationship between fiscal expenditure structure and government functions
明确了财政支出结构的内涵，依据不同标准对财政支出结构作了分类，从消费性支出和资本性支出两方面分析< wp = 6 >了财政支出结构对经济的效应，并以公共财政理论为基础，阐述了政府职能与财政支出结构等相关理论问题。 |
