首页
登录
职称英语
Which of the following is an example of "revenue expenditure"?______.A、The buyin
Which of the following is an example of "revenue expenditure"?______.A、The buyin
游客
2025-06-20
15
管理
问题
Which of the following is an example of "revenue expenditure"?______.
选项
A、The buying of a delivery van
B、Paying for a five-year lease on shop premises in city center
C、Putting petrol in a delivery van
D、Repaying a loan which was taken out three years ago
答案
C
解析
答案为C项。revenue expenditure“收益支出”,凡是只在本会计期间内受益的支出,如日常维修等,属于收益支出,与当期收益相配比,作为当期费用。它有别于资本支出(capital expenditure),即固定资产的购入成本和购入后至开始投入正式运用前所发牛的有关支出,如安装费、调试费等,都计入固定资产的原值。资本支出能够延长固定资产的使用寿命,增加其生产能量或提高生产效率,其受益期超过一个会计期间以上。根据收益支出的定义,本题中C项的意思“为货车加汽油”的支出受益期一般不会超过一个会计期间,应属于收益支出,故选C项。
转载请注明原文地址:https://tihaiku.com/zcyy/4126658.html
相关试题推荐
Explain:"Equalincreasesingovernmentspendingandtaxrevenuesofndollarsw
Whichofthefollowingisnotacharacteristicofacompetitiveindustry?A、There
(a)writeshortnotesonthefollowing:(i)CAMEL(ii)MarketRiskExpo
WhendoSmithandJamesmeetagain?Thefollowing,day.
Foraprofit-maximizingfirm,thepricelevelequalsitsmarginalrevenue(MR)w
(a)Defineapromissorynote.(b)Statewhethereachofthefollowingnegotiablei
Brieflyexplainthefollowingfourwaysthatpersonalpropertymaybeusedass
Writealetteraccordingtothefollowingrequest,writeyouranswerontheANSW
WritingaletterbasedonthefollowinginformationgiveninChinese.Yourle
Whichofthefollowingisusuallyleastimportantasameasureofshort-terml
随机试题
Associetychanges,socialvaluesandlinguisticvaluesbegintodiverge.La
年糕(ChineseNewYearCake)是中国人的传统食品。距今已有两千年的历史。早期被用来祭奠灶神(theKitchenGod),其后渐
WhichofthefollowingstatementsisCORRECTaboutMary?[br][originaltext]M:
包工头王某挂靠某建筑工程公司承揽住宅楼施工工程,后由其工程出现严重质量问题,建设
前上纵隔肿瘤,最常见的是A、胸骨后甲状腺肿 B、畸胎瘤 C、淋巴类肿瘤 D
工业安装工程分项工程质量验收记录填写的主要内容有()。A、检验项目 B、施工单
某幼儿园组织幼儿进行军训活动。该幼儿园的做法()。A.正确,有利于强化幼儿纪律教
“风险偏好描述了银行根据核心价值、战略和风险管理能力而定的银行所愿意承受的风险的
某投资者当日开仓买入10手3月份的沪深300指数期货合约,卖出10手4月份的沪深
一般而言,若获得信度的取样团体较为异质的话,往往会()测验的信度。 (A)
最新回复
(
0
)