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प्रश्न
Distinguish between Capital Receipts and Revenue Receipts.
फरक स्पष्ट करा
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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
या प्रश्नात किंवा उत्तरात काही त्रुटी आहे का?
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.
Money received by sale of machine is a ______.
A receipt is a capital receipt:
Rent received and commission received are examples of ______.
Define Capital receipts.
What are revenue receipts?
Amount received on sale of assets is a ______ receipt.
Amount received on sale of stock-in-trade is a ______ receipt.
Amount obtained from a customer previously written off as bad debt is a ______ receipt.
Sale of securities by an investment company is a capital receipt.
