一、技术合作开发费用的核算企业会计制度规定,在研究与开发过程中发生的材料费用、直接参与开发人员的工资及福利费用、开发过程中发生的租金、借款费用等,直接计入当期损益。已计入各期费用的研究与开发费用,在该项无形资产获得成功并依法申请取得权利时,不得再将原已计入费 I. Accounting for Technical Cooperation and Development Expenses The Accounting System for Business Enterprises stipulates that material expenses incurred during research and development, wages and benefits directly involved in the development staff, rent and borrowing costs incurred in the development process are directly charged to the profits and losses of the current period . Have been included in the cost of research and development costs for each period, the success of the intangible assets and apply for the right to obtain, shall not be included in the original fee