ACCA课程中知识点的掌握，是帮助学员通过考试的关键。ACCA考试要求学员对知识点有透彻的理解才可以。因此，学员在备考ACCA考试的时候，可以跟着融跃ACCA老师的课程去学习，那么，ACCA考试Investment怎么去学习？
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.
通过ACCA课程的学习，学员对财会知识有了更深入的了解，备考ACCA考试更有信心。备考路上我们一路同行，备考路上的艰辛，我们一起走过，分享你的备考经验与难题，一起解决。学员可以添加融跃教育老师微信rongyuejiaoyu。
