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在市场经济条件下,许多公司不得不投入巨额资金进行研究与开发活动,研究和开发活动已经成为企业生存和发展的生命线,所以一些企业每年会发生大量的研究与开发费用。这些研究与开发费用往往占企业经营支出的很大比重,对研究与开发费用的会计处理恰当与否,直接关系到财务报告的质量。为此,加强研究与开发费用会计的理论探讨非常必要。
Under the condition of market economy, many companies have to invest huge sums of money in research and development activities. Research and development activities have become the lifeline for the survival and development of enterprises. Therefore, some enterprises produce large amounts of research and development expenses each year. These research and development costs often account for a large proportion of the operating expenses of an enterprise. Appropriate accounting treatment of research and development costs is directly related to the quality of financial reports. Therefore, it is very necessary to strengthen the theoretical discussion of cost accounting in R & D.