研究开发费用资本化与费用化的比较分析  

Comparative Analysis of the Capitalizing and Expenses of Research and Development

作　　者：黎明[1] 马哲[1] 

机构地区：[1]重庆工学院会计学院,重庆400050

出　　处：《财会通讯（学术版）》2007年第6期101-103,共3页Communication of Finance and Accounting

摘　　要：随着知识经济的到来,企业研究与开发费用作为经常性支出日益增多,且数额越来越大。本文通过对国内外研究开发活动定义、研究与开发费用的范围、组成内容、处理方法以及对费用化和资本化的比较,结合我国《企业会计准则第6号——无形资产》及应用指南的有关规定,对我国新准则中将开发阶段支出有条件的资本化处理进行了分析。With the arrival of the knowledge economy,enterprises research and development expense as regular expenditure become more and more. According to the comparison of research and development activity s definition between home and abroad, the range, content and treatment method of the international research and the development expense, the comparison and analysis of expenses and capitalized s pros and cons., combining relevant regulations of the sixth new enterprises accounting criterion-intangible assets and...

关 键 词：研究开发费用 资本化 费用化 比较 

分 类 号：F233[经济管理—会计学]