高新技术企业研发费用会计核算相关问题探讨

来源 :中国乡镇企业会计 | 被引量 : 0次 | 上传用户:xiaolianzhang
下载到本地 , 更方便阅读
声明 : 本文档内容版权归属内容提供方 , 如果您对本文有版权争议 , 可与客服联系进行内容授权或下架
论文部分内容阅读
随着我国科学技术水平的提高,越来越多的新技术融入到企业发展之中,在一定程度上加快了企业的发展,提升了企业的竞争实力。高新技术企业经营期间,做好研发费用核算工作是十分必要的。本文对研发费用会计核算工作展开必要性分析,提出会计核算的有效措施,以便为同类企业提供参考。
其他文献
Early discharge policy, common in the developed countries, refers to the reduction of hospital length of stay as a way of reducing the cost of care. The effect
The purpose of the study is to identify the important aspects of quality of life assessed in children with cochlear implant. Parental Perspective questionnaire
为了解决Cd0.9Zn0.1Te(CZT)晶体生长温度高、单晶率低、成分不均匀等问题, 采用溶剂熔区移动法(THM)在优化工艺参数下生长了掺In的CZT晶体, 在优化晶体的生长温度、固液界面处的
Objective: New method to use magnet for localization and extraction of shell during head and neck surgery. Method: Series of 3 cases study all are boy’s 17_15_
Background: In the Caribbean in particular Ja-maica, no study has been done to examine married respondents in order to understand reasons for their greater heal
Background: The spectrum of salivary gland lesions is wide and the relative incidence of neoplastic and non-neoplastic lesions is variable in different studies.
<正> 采用计算机管理的帐目,称为电子帐。由于电子帐的载体和处理方式的不同,需要提供新的辅助查帐和数据分析手段,我们的系统就是根据这一要求研制的。 电子帐辅助审计系统,
为比较研究不同纳微米尺寸的一水草酸钙(COM)和二水草酸钙(COD)晶体对阳离子表面活性剂十六烷基三甲基溴化铵(CTAB)的吸附差异,探讨抑制剂对结石形成的抑制机理,本研究测定了各浓度
Airborne particles can trigger asthma when reaching certain threshold concentrations that vary by a few to several thousand times among different particles. The
Objectives: To determine the frequency of thyroid malignancy in clinically and sonographically solitary thyroid nodule in patients undergoing thyroidectomy in C