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随着我社会主义市场经济的不断发展和企业的深化改革,无形资产的内容也变得越来越多,是企业的资产中比较重要的一部分。所以对企业来说,采用正确的会计处理方法核算研发费用,显得尤为重要。本文首先分析我国新颁布的会计准则中研发费用的会计处理方法,指出我国研发费用会计处理方法的现状,提出对研发费用资本化的几点建议,最后对新准则中有关研发费用会计处理做出评价。
With the continuous development of the socialist market economy and the deepening reform of enterprises, the content of intangible assets has also become more and more, which is a relatively important part of the assets of enterprises. So for enterprises, using the correct accounting treatment of R & D costs, it is particularly important. This paper firstly analyzes the accounting treatment method of the R & D cost in the new accounting standards promulgated by our country, points out the status quo of the accounting treatment method of the R & D expense in our country, puts forward some suggestions on how to capitalize the research and development cost, Evaluation.