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研发费用是研究和开发某项目而产生的费用,我国《企业会计准则第6号——无形资产》对研发费用的会计核算做出了相应的规定。本文通过对我国会计准则和英国、美国等多个国家以及国际会计准则关于研发费用的比较和分析,为我国研发费用的核算提供参考和借鉴。
Research and development costs are research and development projects arising from the cost of China’s “Accounting Standards for Business Enterprises No. 6 - intangible assets” of the R & D expenses accounting made the corresponding provisions. This article provides a reference and reference for the accounting of R & D expenditure in China by comparing and analyzing the R & D expenses of our country’s accounting standards and many countries such as Britain and the United States as well as international accounting standards.