对企业无形资产研发成本会计处理的几点思考

Analysis on Accounting Treatment for R&D Costs of Intangible Assets in Business Enterprises

随着现代科学技术的进步和竞争的加剧 ,企业研究和开发费用的支出呈上升态势 ,因而 ,正确核算企业的无形资产研发成本成为当务之急。本文拟就企业会计制度和无形资产具体准则规定的研究和开发费用核算方法的合理性提出笔者的拙见。

With the development of modern science and technology and the increasing intense competition,R&D costs in business enterprises ascends accordingly,which makes the accurate treatment for R&D costs of intangible assets an imminent task.This article tries to bring forward ideas about the rationality of accounting treatment for R&D costs prescribed in accounting Institution and Accounting Standard for Business Enterprises.