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在参与对许继电气股份有限公司进行作业成本会计系统设置的过程中,本文遇到的棘手的问题之一便是公司管理费用中大量的研究开发支出这一费用的“成本化”问题。我国《企业会计准则》规定:“自行开发的无形资产,应当按开发过程中实际发生的支出数记账”。而《股份有限公司会计制度》指出:“自行开发并按法律程序申请取得的无形资产,按依法取得时发生的注册费、聘请律师费等费用作无形资产入账,开发过程中发生的费用,计入当期费用”。由上述规定可以看出,我国虽然确认无形资产,但只是在试制成功并依法取得专利时确认,并且将申请过程中发生的注册费、聘请律师费等作为无形资产的历史成本,把绝大部分的实际研究与开发费用排除在外。
One of the thorny issues in this paper in participating in the setting up of the ABC system for Xu Ji Electric Co., Ltd. is the “cost-down” issue of a large amount of R & D expenditures in corporate management expenses . China’s “Accounting Standards for Business Enterprises” states: “Self-developed intangible assets shall be booked according to the actual expenses incurred in the course of development”. The “Accounting System for Joint-Stock Companies” states: “Intangible assets that are self-developed and applied for according to legal procedures shall be accounted for as intangible assets according to the registration fee, legal fees and other expenses incurred when they are obtained according to law and the expenses incurred in the development process, Included in the current expenses ”. As can be seen from the above provisions, although our country confirmed the intangible assets, but only in the successful trial and obtain the patent according to the law to confirm, and will apply for the registration fee, employing legal fees as the historical cost of intangible assets, the vast majority The actual research and development costs are excluded.