CFA考試
報(bào)考指南考試報(bào)名準(zhǔn)考證打印成績(jī)查詢備考資料考試題庫(kù)

重置密碼成功

請(qǐng)謹(jǐn)慎保管和記憶你的密碼,以免泄露和丟失

注冊(cè)成功

請(qǐng)謹(jǐn)慎保管和記憶你的密碼,以免泄露和丟失

How to understand?Capitalize or expense(1)?

幫考網(wǎng)校2020-10-13 15:41:40
|
Capitalizing or expensing refers to the accounting treatment of a business expenditure. Capitalizing means adding the cost of an asset to the balance sheet and depreciating it over its useful life, while expensing means deducting the cost of an expense from the income statement in the year it was incurred. The decision to capitalize or expense depends on the nature of the expenditure and the company's accounting policies. Generally, expenses that benefit the current period are expensed, while expenses that benefit future periods are capitalized. Capitalizing can lead to higher profits in the short term, while expensing can reduce taxable income in the current year. It is important for businesses to understand the difference between capitalizing and expensing and to follow proper accounting standards to ensure accurate financial reporting.
幫考網(wǎng)校
|

推薦視頻

推薦文章