根据企业会计准则第6号的规定,无形资产的研发分为研究阶段和开发阶段,研究阶段发生的支出全部费用化;无法区分是研究阶段和开发阶段的支出,应当在发生时全部计入当期管理费用。本文主要论述如何理解准则的这一规定,该准则主要关心和保护了怎样的会计事项。 According to the Accounting Standards for Business Enterprises No. 6, the research and development of intangible assets are divided into the research phase and the development phase, and the expenditures incurred in the research phase are all expensed. The difference between the research phase and the development phase can not be separated and should be included in the current period Management costs. This article focuses on how to understand the guidelines of this provision, the guidelines are mainly concerned about and protection of what kind of accounting matters.