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本篇文章首先对实现研发费用会计处理的主要作用进行阐述,从无法将经济活动本质进行突显、给研发成果资本化造成影响、影响会计数据的关联性三个方面入手,对企业研发费用会计处理中存在问题进行解析,并以此为依据,提出研发费用会计处理问题的优化措施。希望通过本文的阐述,可以给相关领域提供些许的参考。
This article first describes the main role of accounting treatment of R & D expenses, from the inability to highlight the nature of economic activity, the impact on the capitalization of R & D results, affecting the relevance of accounting data, accounting for R & D costs In the analysis of the existing problems, and as a basis, put forward the R & D expense accounting treatment optimization measures. Hope that through the elaboration of this article, you can provide some references to related fields.