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关于技术开发费用的使用及处理方法,是煤炭企业管理中一项重要的决策,其对煤炭企业的经营效益及可持续发展有着直接的影响。因此,会计界对技术开发费用的会计处理也越来越重视。本文就针对煤炭企业技术开发费用的会计处理做出研究。
The use and disposal of technology development costs are an important decision in the management of coal enterprises and have a direct impact on the operating efficiency and sustainable development of coal enterprises. Therefore, the accounting profession on the cost of technology development accounting treatment more and more attention. This paper studies the accounting treatment for the cost of technology development in coal enterprises.