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随着我国经济与全球经济一体化进程的加快,企业之间的竞争也日趋激烈,许多企业为了赢得市场,不断加大在研究与开发上的投入,研究与开发费用在企业支出中的比重日益增大。因此,对研究与开发费用会计处理进行科学合理的核算,提供准确有效的相关信息,就显得越来越重要。本文结合我国实际情况浅谈研发费用应采用的会计处理方法以及应用中应注意的几个问题。
With the acceleration of the integration of economy and global economy, the competition between enterprises is becoming fiercer and fiercer. In order to win the market, many enterprises continue to increase their investment in research and development. The proportion of research and development expenses in the corporate expenditures is increasing day by day Increase. Therefore, it is more and more important to conduct scientific and reasonable accounting of R & D expenses and provide accurate and effective relevant information. This article combined with the actual situation in our country about the accounting treatment should be used in research and development costs and should pay attention to several issues.