operating expense & captial expenditure

营运成本(营业成本, operating expense, OPEX) 指的是运行企业的持续性、消耗性的支出，与之对照的是资本支出(captial expenditure, CAPEX)。例如：购买影印机的支出属于资本支出(CAPEX)，而纸张、墨水、电力、维修的费用则属于营运成本(OPEX)。在企业中，营运成本可能包含了员工薪资、设备租金、场地租金。

营运成本包含了：

• 维修、保养，如清除垃圾、影印机维修。
• 广告
• 办公室支出
• 律师费用
• 不动产租金、税金
• 员工薪资

An operating expense, operating expenditure, operational expense, operational expenditure or Opex is an ongoing cost for running a product, business, or system.^[1] Its counterpart, a capital expenditure (Capex), is the cost of developing or providing non-consumable parts for the product or system. For example, the purchase of a photocopier involves Capex, and the annual paper, toner, power and maintenance costs represents Opex.^[2] For larger systems like businesses, Opex may also include the cost of workers and facility expenses such as rent and utilities.

operating expense & captial expenditure

原文：http://www.cnblogs.com/sddai/p/5868739.html