1, revenue expenditure refers to the expenditure that only gains from financial services in the current period. These expenses should be regarded as current expenses and recorded in the corresponding expense accounts. 2. Capital expenditure refers to the expenditure that the benefits of property or services obtained can be extended to multiple accounting periods. Therefore, this kind of expenditure should be capitalized, first included in the asset category, and then transferred to the corresponding expense category by stages according to the benefits obtained.