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प्रश्न
Write any two differences between:
Capital and Revenue Receipts
फरक स्पष्ट करा
उत्तर
| Capital Receipts | Revenue Receipts | |
| (a) | Capital receipts are those received from non-operational activities, i.e., bank loans, debentures, etc. | Revenue receipts are those receipts earned for operational activities, i.e., the sale of goods and services. |
| (b) | It is non-recurring in nature. | It is recurring in nature. |
| (c) | Amount received by way of loans. | Amount received from sale of goods. |
| (d) | Capital raised by an issue of shares and debentures. | Interest and dividend received on investments. |
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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.
Capital receipts are usually obtained in case of a company:
Define Capital receipts.
Give two examples of Capital receipts.
What are revenue receipts?
Give three examples of Revenue receipts.
Amount received on sale of assets is a ______ receipt.
Amount received on sale of stock-in-trade is a ______ receipt.
Premium paid on issue of shares is a capital receipt.
Sale of securities by an investment company is a capital receipt.
