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yan fa zhi chu hui ji chu li wen ti zai si kao
Pages: 28-29
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  研发支出无形资产费用化资本化;
Abstract: 研发支出在企业总支出中所占比重呈现逐年上升的趋势。本文从会计核算角度分析如何划分研究阶段与开发阶段,通过实例对研发支出的费用化或资本化问题进行探讨,并且就研发支出的账务处理、研发形成的无形资产后续计量等问题提出自己的观点。
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