本文阐述了研发费用归集的背景和问题,进而引申出常见的归集方法,并运用三个案例进行了详细的数据分析,这三个案例分别对应一种归集方法。研发费用需要结合公司的实际情况,使用合理的方法归集,同时遵循一定的原则。目前高新技术企业的数量在逐步增加,做好研发费用的归集是研发费用核算的关键,而归集方法是一项基础性的会计政策。 This paper describes the background and problems of R & D expense collection, and then leads to a common collection method, and uses three cases to conduct detailed data analysis. These three cases respectively correspond to a collection method. R & D costs need to be combined with the actual situation of the company, using a reasonable method of collection, while following certain principles. At present, the number of high-tech enterprises is gradually increasing. Collecting R & D expenses is the key to R & D cost accounting. The collection method is a basic accounting policy.