摘要
对研究开发支出的处理 ,我国会计实务中采用的是全部费用化的方法 ,这种“一刀切”的方法存在一些缺陷 ,为此 ,本文结合国际上对这一问题的相关做法 ,提出了对研究开发支出进行分类处理的观点 。
In Chinese accounting practice of the expenditure of R&D , we usually account it all as the expense.But there are some flaws in this approach. Refering to a few methods in other countries, the author gives his viewpoints of dealing with the expenditure of R&D in classification, and puts forward some suggestions to our Chinese accounting practice.
