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प्रश्न
Distinguish between Capital Receipts and Revenue Receipts.
अंतर स्पष्ट करें
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उत्तर
| Basis | Capital Receipts | Revenue Receipts |
| Meaning | Capital Receipts refer to the income that arises from financial activities and investments of the business. | Revenue Receipts refer to the income that arises from regular operating activities of a business. |
| Purpose | Increase in the long-term financial position of the organisation | Covering operational expenses and generating profits. |
| Nature | Transactions affecting the capital or net worth of the organisation. | Regular income is generated from day-to-day operations. |
| Source | Sale of assets, borrowings, equity investments, and grants for capital purposes. | Sale of goods/services, interest, dividends, fees, etc. |
| Examples | Proceeds from sale of land, long-term loans, issuance of shares and government grounds for capital government grounds for capital. | Sale revenue, interest income, rental income, dividends received and service fees. |
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Distinction Between Capital and Revenue Receipts
क्या इस प्रश्न या उत्तर में कोई त्रुटि है?
संबंधित प्रश्न
Distinguish between capital and revenue expenditure and state whether the following statements are items of capital or revenue expenditure:
- Expenditure incurred on repairs and whitewashing at the time of purchase of an old building in order to make it usable.
- Expenditure incurred to provide one more exit in a cinema hall in compliance with a government order.
- Registration fees paid at the time of purchase of a building.
- Expenditure incurred in the maintenance of a tea garden which will produce tea after four years.
- Depreciation charged on a plant.
- The expenditure incurred in erecting a platform on which a machine will be fixed.
- Advertising expenditure, the benefits of which will last for four years.
Premium received on issue of shares is a ______.
Fees and commission received for services rendered, interest and dividend received an investment are examples of ______.
Capital receipts are usually obtained in case of a company from:
______ involves creation of liability and is shown on the liabilities side of the balance sheet.
Define Capital receipts.
What are revenue receipts?
What do you understand by Turnover?
Amount received on sale of assets is a ______ receipt.
Any lump sum receipt is always a capital receipt.
