| 研究与开发费用会计处理的比较及思考 |
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| 引用本文： | 李蓓蕾.研究与开发费用会计处理的比较及思考[J].温州职业技术学院学报,2002,2(1):7-10. |
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| 作者姓名： | 李蓓蕾 |
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| 作者单位： | 温州职业技术学院,浙江,温州,325035 |
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| 摘 要： | 本文从研究与开发费用的处理方法、摊销和损耗及信息披露比较入手，着重分析我国研究与开发费用采用费用化的局限性，并就研究与开发费用的会计处理提出了建议。
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| 关 键 词： | 会计处理 费用化 信息披露 开发费用 摊销 递延法 资本化 |
| 文章编号： | 1671-4326(2002)01-0007-04 |
A Survey and Comparison on the Accounting Process of Studying and Exploiting Income Expenditure |
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| LI Bei-lei.A Survey and Comparison on the Accounting Process of Studying and Exploiting Income Expenditure[J].Journal of Wenzhou Vocational & Technical College,2002,2(1):7-10. |
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| Authors: | LI Bei-lei |
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| Abstract: | This article, beginning with the accounting process of studying and exploiting income expenditure, the shared sales, the loss and the revelation of information, analyzes the problem of studying and exploiting income expenditure in China. It also analyzes the limitation of it and puts forward some suggestions on the accounting process of studying and exploiting income expenditure. |
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| Keywords: | Study and exploit Income expenditure Capital expenditure Revelation of information |
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