| 企业研究开发费用会计处理的探讨 |
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| 引用本文： | 孙慧娟.企业研究开发费用会计处理的探讨[J].泰州职业技术学院学报,2007,7(1):72-74. |
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| 作者姓名： | 孙慧娟 |
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| 作者单位： | 泰州吉泰毛纺织染厂,江苏,泰州,225300 |
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| 摘 要： | 我国会计准则中并未对研究与开发费用有严格的定义,而对研究开发费用处理的争论一直集中在资本化和费用化的矛盾上。从新的角度对资本化和费用化进行比较,提出目前实行有条件地资本化的理由以及如何资本化的会计处理进行探讨。
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| 关 键 词： | 研究开发费用 资本化 会计处理 |
| 文章编号： | 23815497 |
Discussion of Enterprise Research Development Accountant Management |
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| SUN Hui-juan.Discussion of Enterprise Research Development Accountant Management[J].Journal of Taizhou Polytechnical Institute,2007,7(1):72-74. |
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| Authors: | SUN Hui-juan |
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| Institution: | Sun Huijuan from Taizhou Jitai Wool Weaving and Dyeing Mill, Taizhou Jiangsu 225300,China |
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| Abstract: | Our country accountant criterion does not have the strict definition with the cost of study and development,but to the argument about research development cost management always focus on the inconsistency between capitalization and cost?This article compares capitalization and cost from new view and lodge the reason of carrying out conditional capitalization nowadays and discussion how to capitalize account management? |
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| Keywords: | Research development cost conditional capitalization account management |
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