摘要
科技企业的研发费现按“费用化法”核算 ,收入和费用不能正确配比 ,会计信息失真。且由于科技企业的研发费较大 ,故建议采用“有条件的资本化法”进行核算 。
In technological enterprises, the R&D funds are settled by current “expense method”, which causes the mismatch of income and cost and the accounting information does not reflect the exact status. Besides, the R&D funds are always large investments in technological enterprises. It is thus suggested to adopt “conditional capitalized method” for settlement so that the real accounting information is reflected.
出处
《铁道运输与经济》
北大核心
2001年第4期41-43,共3页
Railway Transport and Economy
