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根据我国《著作权法》的规定,计算机软件指计算机程序及其文档。计算机程序指用机器可读的文字、代码等形式表示的能使计算机完成一定任务、显示某种作用或产生一定结果的一套指令;文档,指用一般文字、符号介绍计算机程序的说明,以及帮助理解和运用计算机程序的用户手册、流程图等。这一规定与国外通称的“Computer software”(计算机软件),其内涵是一致的。本文所讨论的计算机软件费用,指计算机软件研究与开发过程发生的费用或外购计算机软件发生的费用(购价及相关支出)。计算机软件费用会计处理是一个比较复杂而重要的问题。其复杂性表现在:计算机软
According to China’s “Copyright Law” provisions, computer software refers to the computer program and its documentation. A computer program refers to a set of instructions in the form of machine-readable words, codes, etc. that enable a computer to perform certain tasks, display certain effects, or produce certain results. Documentation refers to instructions that describe computer programs in general words and symbols, and User manuals, flow charts, etc. to help understand and use computer programs. This provision is commonly known in foreign countries as “Computer software”, whose connotation is the same. The cost of computer software discussed in this article refers to the expenses incurred during the research and development of computer software or the costs incurred in purchasing computer software (purchase price and related expenses). Computer software cost accounting is a more complicated and important issue. Its complexity lies in: computer soft