ACCA課程中知識點的掌握，是幫助學員通過考試的關鍵。ACCA考試要求學員對知識點有透徹的理解才可以。因此，學員在備考ACCA考試的時候，可以跟著融躍ACCA老師的課程去學習，那么，ACCA考試Investment怎么去學習？
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課程的學習，學員對財會知識有了更深入的了解，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，分享你的備考經驗與難題，一起解決。學員可以添加融躍教育老師微信rongyuejiaoyu。
