2018年12月9日 · CAPEX (Capital Expenditure)指能够为企业提供 长期价值（>1个会计期间） 的资产投资。 CAPEX对企业会计期间的影响是长期的。 需要先一次性资本化（进资产负债表固定/无形资产）然后在使用期内，根据资产为企业提供的效益，折旧/摊销至利润表费用中。

2020年9月20日 · Capex指的是资本性支出，英文全称，Capital Expenditure。 Opex指的是 经营性支出，英文全称，Operating Expenditure。 一般来讲，资本性支出包括有固定资产、无形资产、 递延资产 这些长期为企业提供效益的支出。 这些支出资本化后，形成了固定资产、无形资产和递延资产等。 而这些资本化项目在以后的会计期间转化为费用，比如固定资产的折旧，无形资产和递延资产的摊销等。 CAPEX，全称capital expenditure，中文叫资本性支出. 资本性支出，可以 …

购买教学设备场地等 固定资产 的支出称之为“资本性支出” (Capital Expenditures, CapEx)，所购的固定资产在国际财务报表上统称为物业、厂房和设备 (PP&E，中国习惯上叫做固定资产)。

2024年6月18日 · What Are Capital Expenditures (CapEx)? Capital expenditures (CapEx) are funds used by a company to acquire, upgrade, and maintain physical assets such as property, plants,...

资本支出 (CapEx) 是指企业用于购买、升级和维护实物资产 (如房地产、建筑、技术或设备)的资金。 资本支出对于扩大公司业务、提高效率和确保长期增长至关重要。

2025年2月3日 · Learn what capital expenditure (CAPEX) is, how to calculate it, and why it matters for business growth. Includes real examples, formulas, and key differences from OPEX.

2022年6月8日 · Capital expenditures are recorded on cash flow statements under investing activities and on the balance sheet, usually under property, plant, and equipment (PP&E). Unlike operating expenses (OpEx), capital expenditures are not recorded in full during the period in which they were incurred.

2024年5月10日 · Capital expenditure budgets are commonly constructed to cover periods of five to 10 years and can serve as major indicators regarding a company's "five-year plan" or long-term goals. Capital...

This guide shows how to calculate CapEx by deriving the CapEx formula from the income statement and balance sheet for financial modeling and analysis.

2023年6月30日 · In this comprehensive guide, you will gain a deep understanding of CapEx budgeting, learn the step-by-step process involved, explore advanced techniques and tools, …