ACCA課程中知識(shí)點(diǎn)的掌握，是幫助學(xué)員通過考試的關(guān)鍵。ACCA考試要求學(xué)員對(duì)知識(shí)點(diǎn)有透徹的理解才可以。因此，學(xué)員在備考ACCA考試的時(shí)候，可以跟著融躍ACCA老師的課程去學(xué)習(xí)，那么，ACCA考試Investment怎么去學(xué)習(xí)？
Investment can be divided into two categories: capital expenditure and revenue expenditure.
1、Capital expenditure
Capital expenditure is expenditure which results in the acquisition of non-current assets or an improvement in their earning capacity. It is not charged as an expense in the statement of profit or loss; the expenditure appears as a non-current asset in the statement of financial position.
2、Revenue expenditure
Revenue expenditure is charged to the statement of profit or loss and is expenditure which is incurred:
For the purpose of the trade of the business – this includes expenditure classified as selling and distribution expenses, administration expenses and finance charges.
To maintain the existing earning capacity of non-current assets.
通過ACCA課程的學(xué)習(xí)，學(xué)員對(duì)財(cái)會(huì)知識(shí)有了更深入的了解，備考ACCA考試更有信心。備考路上我們一路同行，備考路上的艱辛，我們一起走過，分享你的備考經(jīng)驗(yàn)與難題，一起解決。學(xué)員可以添加融躍教育老師微信rongyuejiaoyu。
