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随着企业自主研发活动战略地位的加强,研发支出的会计处理方式也日益引起关注。本文综合国内外有关研究成果,系统探讨了现行及建议的各种处理方式及其优缺点,以期揭示研发支出会计处理方式的发展趋势及应注意的问题。
With the strengthening of the strategic position of independent research and development activities of enterprises, the accounting treatment of research and development expenditures has also drawn increasing attention. Based on the research results at home and abroad, this paper systematically explores various existing and proposed treatment methods and their advantages and disadvantages so as to reveal the development trends of the accounting treatment methods of R & D expenditures and the issues to be noticed.