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当今社会,随着经济迅速发展,企业的技术水平在企业的竞争能力占据越来越重要的地位,因此企业研究与开发费用不断增加,其相应的会计处理方法越来越引起人们的重视。本文阐述了几种研究与开发费用的会计处理方法,并对其优缺点进行了探究。
In today’s society, with the rapid economic development, the technological level of enterprises occupies an increasingly important position in the competitiveness of enterprises. Therefore, the cost of research and development of enterprises increases continuously, and the corresponding accounting methods have drawn more and more attention. This article describes several accounting methods for research and development costs and explores their strengths and weaknesses.