| 研发支出会计处理方式综合比较研究 |
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| 引用本文： | 杨丽萍. 研发支出会计处理方式综合比较研究[J]. 财会通讯, 2005, 0(8) |
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| 作者姓名： | 杨丽萍 |
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| 作者单位： | 华南理工大学工商管理学院 广东广州510640 |
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| 摘 要： | 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。
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| 关 键 词： | 研发支出 费用化 资本化 |
Comparison Study on Accounting Treatment of R&D Expenditure |
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| Yang Liping. Comparison Study on Accounting Treatment of R&D Expenditure[J]. Communication of Finance and Accounting, 2005, 0(8) |
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| Authors: | Yang Liping |
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| Abstract: | With strengthened strategic position of self-developed R&D activities, the accounting treatment of R&D expenditure has drawn greater attention. On the basis of home and broad related studies, this paper systematically explores various existing and proposed accounting methods, their respective advantages and weaknesses, expecting to indicate the trend of treatment and issues to be noted. |
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| Keywords: | R&D expenditure Expensing Capitalization |
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