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2006年颁布的《企业会计准则》在费用资本化方面呈现出一个新的特点,就是扩大费用资本化的范围,这项会计变更体现了国家对科技创新和先进制造业企业的政策扶持。对企业发展和信息使用者决策都具有重要意义。
The promulgation of the “Accounting Standards for Business Enterprises” in 2006 presented a new feature in capitalization of expenses in terms of expanding the scope of capitalization of expenses. This accounting change reflects the state’s policy support for technological innovation and advanced manufacturing enterprises. For enterprise development and information user decision-making is of great significance.