She capitalized on her opponent's mistake and won the game.

她利用她对手的失误赢赛。

We should capitalize on every chance we get to improve our English.

我们应该充分利用一切机会来提高英语水平。

The costs of additions and betterments are capitalized and expenditures for repairs and maintenance are expensed in the period incurred.

附加和修缮成已，并且发生修理和维护费用。