研发费用的费用化和资本化的研究

Research on the Expensing and Capitalizing of R&D Expenditure

随着知识经济的到来,研发费用占企业总支出的比重越来越大。阐述了新旧企业会计准则对无形资产研发费用会计处理的方法,论述了它们的优缺点。

With the coming of knowledge economy, the proportion of R＆D expenditure in enterprise＇s total outcome is larger and larger. This paper expounds the accounting treatment methods for R＆D expenditure in intangible assets with the new and old accounting standards, and discusses their advantages and disadvantages.