摘要
研究开发费用的会计处理一直是一个争论不休的问题,我国《企业会计准则:无形资产》对其作了专门的规定,但这样的处理存在诸多的弊端,本文在对此作进一步分析的基础上,提出了合理解决R&D费用资本化与费用化的另一种思路。
The account arrangement of the expen diture of research and development i s a long dispute.The specific rules a nd regulations can be found in the national law-the principals for enterprise accou nt (for intangible assets),but these rules and regulations con tain many unreasonable elements.According t o further analysis on these elements,this article puts forward a new appr oach to solve the capitalization of expenditure for research and develo pment of enterprises.
出处
《重庆商学院学报》
2002年第1期79-80,共2页
Journal of Chongqing Institute of Commerce
