本文对企业开发支出资本化的条件进行了探讨,并认为“符合资本化的全部条件”是“资本化”的充分必要条件,在已经确定某项开发支出符合资本化条件的情况下,就不能选择将其予以费用化处理的会计政策。 This paper discusses the conditions for the capitalization of enterprise development expenditures and holds that it is necessary and sufficient for “capitalization ” to meet “capitalization ”, and after it has been determined that a development expenditure is eligible for capitalization Under, can not choose to be cost-oriented accounting policy.