摘要
在知识经济时代,研发费用在企业总支出中的比重正在逐年增长,对研发费用的合理确认与计量就显得格外重要。在2006年我国新修订的准则中,研发费用的处理也有了新的变化。对我国新旧准则中研发费用会计处理方法进行比较和分析,并分析了新旧准则的变化对企业财务产生的影响。
In the knowledge economy time,the research and development expense is growing year by year in enterprise gross charge proportion.It is important to make a reasonable confirmation and measurement.In 2006 in our country new revision criterion,research and development expense processing had some change.This paper is to carry on the comparison and analysis of research and development expense accountant system in new and old criterion to our country in the processing method.
出处
《保山师专学报》
2008年第2期92-94,共3页
Journal of Baoshan Teachers' College
关键词
会计准则
研发费用
资本化
费用化
Accountant criterion
Research and development expense
Capitalization
Expense
