| 研究开发费用的会计处理探讨 |
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| 引用本文： | 盛晓英. 研究开发费用的会计处理探讨[J]. 嘉兴学院学报, 2003, 15(4): 90-92 |
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| 作者姓名： | 盛晓英 |
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| 作者单位： | 浙江景兴纸业股份有限公司,浙江平湖314200 |
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| 摘 要： | 该文分析了国内外研究开发费用会计处理方法的现状，结合国内国际情况分析研究了开发费用的会计处理方法；提出了具体的会计处理方法改进方案；并分析了如何在资产负债表及利润表中反映研究开发费用。
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| 关 键 词： | 研究开发费用 无形资产 会计 资产化 费用化 |
| 文章编号： | 1671-3079(2003)04-0090-03 |
| 修稿时间： | 2003-04-30 |
Accounting Process of Research and Development Costs |
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| SHENG Xiao-ying. Accounting Process of Research and Development Costs[J]. Journal of Jiaxing College, 2003, 15(4): 90-92 |
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| Authors: | SHENG Xiao-ying |
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| Affiliation: | SHENG Xiao-ying |
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| Abstract: | With the development of internal economic, civil accounting principle is improving and perfecting endlessly. However, it still some insufficient in the accounting process of research and development cost,now connecting forward several proposals about improving present principals. |
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| Keywords: | research and development cost intangible assents accounting process capitalize expensing. |
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