摘要
世界各国的会计实践表明 ,研究与开发费用的会计处理不外乎费用化、资本化和有“条件”的资本化三种情况。从技术层面来看 。
Worldwide accounting practice implicates that there are three kinds of methods accounting for R&D--expense, capitalization and conservative capitalization. From the technological aspect, the third one can represent the financial status frankly and strengthen the innovation capability of an enterprise.
出处
《财经理论与实践》
CSSCI
北大核心
2003年第2期55-57,共3页
The Theory and Practice of Finance and Economics
关键词
研究与开发费用
费用化
资本化
Research and development cost
expensing
capitalization
