Các bạn có ai biết cách nào giải thích cho mình dễ hiểu cái đám rối bù này hông? Không thể phân biệt được 4 cái term này.
Có ai đang học T1 bên ftms mà có nhóm rùi thì có thể contact mình cho mình nhập nhóm với. Chắc là phải học nhóm mới clear được mọi thứ quá. Từ bên quản trị kinh doanh mà nhảy qua bên này cũng hơi bị đuối rùi.
Thanks in advance.
According to IAS 16,
Classify as capital expenditure and revenue expenditure :
a) capital expenditure :
_expenditure on acquiring the non - current asset for use in business, not for resale
_expenditure on improving / increasing the earning capacity of non-current asset
_long - term in nature.
b) revenue expenditure :
_expenditure on maintaining/repairing the non-current asset
_expenditure relate to run the business, generate revenue for business
_expenditure on current asset
_short - term in nature( relate to current accounting period )
Example : when the business purchase a car , road tax is revenue expenditure ( maintaining the earning capacity of car) but plate number, fitted radio is capital expenditure
Classify as capital income and revenue income :
a) capital income :
_ the proceed ( cash,bank, receivables,...) from sale of non-trade asset ( example : sale of non-current asset, including long - term investments )
b) revenue income :
_ this is income that from various sources : sale of trading asset ( finished goods, merchandise,...), provision in service ( decrease in provision is an income in I/S), interest and dividend received from investments are held by the business.