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依据目前培训中心预算下达的方式,研究开发项目一般为科技项目,预算全部计入当期的可控费用,而按照研究开发费用资本化和费用化的要求,资本化部分应该从费用中转出计入无形资产,这样就导致了研究开发费用计入可控费用金额比预算金额小,年度可控费用无法完成。为规范培训中心研究开发费用的业务开支行为,明确研究开发费用财务报销流程,提升管理水平,本文将研究开发费资本化和费用化的比较分析。并且,将针对当今会计准则对于研发支出处理的缺陷提供改进的建议。
According to the current budget of the training center, research and development projects are generally science and technology projects, the budget is included in the current controllable costs, and in accordance with the research and development costs capitalization and cost requirements, capitalization should be transferred out of the cost Intangible assets, thus resulting in research and development costs included in the amount of controllable expenses less than the budget amount, the annual controllable costs can not be completed. In order to standardize the business expenses of R & D expenses of the training center, make clear the financial reimbursement process of R & D expenses and improve the management level, this paper will study the comparative analysis of the capitalization and cost of R & D expenses. And, there will be an improvement on today’s accounting standards for deficiencies in R & D expenditures.