收益性支出 meaning in English

revenue expenditure

Distinguishment between capital expenditure and revenue expenditure
划分资本性支出与收益性支出原则
Article 20 a clear distinction shall be reasonably drawn between revenue expenditures and capital expenditures
第二十条会计核算应当合理划分收益性支出与资本性支出。
Expenditure shall be regarded as revenue expenditure where the benefit to the enterprise is only related to the current fiscal year ; and as capital expenditure where the benefils to the enterprise last for several fiscal years
凡支出的效益仅与本会计年度相关的，应当作为收益性支出；凡支出的效益与几个会计年度相关的，应当作为资本性支出。