Expenditure refers to the expenditure that the benefit period does not exceed one year or one business cycle, that is, the expenditure is only for the income of the current period, such as the occurrence of financial expenses, etc.; Capital expenditure refers to the expenditure that the benefit period exceeds one year or one business cycle , That is to say, the expenditure is not only to obtain the income of the current period, but also to obtain the income of the subsequent periods. Such as the purchase of fixed assets; whether an expenditure is an income expenditure or a capital expenditure is usually based on the duration of the benefit of the expenditure.