资本支出（Capital expenditure 或 CapEx）在会计学上是指为了获得固定资产，或为了延长固定资产耐用年限而流出的费用。在会计记账时，资本支出并不是在支出的当年全部计入费用，而是按照折旧的方式计入每一年的费用 。
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