企业R&D费用的归集与财务处理研究  

Research on Collection and Financial Transaction of Enterprises' R&D Cost

作　　者：姚宇娜 杨红梅[2] 王丽芳[3] 郭毅[3] 张赤东[4] 

机构地区：[1]国家广播电影电视总局机关服务局,北京100866 [2]德勤华永会计师事务所,北京100738 [3]北京科学学研究中心,北京100089 [4]中国科学技术发展战略研究院,北京100038

出　　处：《科技创新与生产力》2014年第5期1-3,共3页Sci-tech Innovation and Productivity

基　　金：中国建筑股份有限公司科研资金资助项目(CSCEC-2011=2-27)

摘　　要：企业研究与试验开发(R&D)费用的归集与财务处理是企业享受R&D费用税前加计扣除等政策的基础,通过梳理相关政策的R&D费用数据的财务归集要求,对费用化与资本化并存的当前财务处理方法进行了归纳,并分析了其中如建立"研发支出"账户等几个重要问题。Collection and financial transaction of enterprise research and development test are foundation enjoying policies of pre-tax Kake deducting of RD. The article was expounded financial collection requirements of relevant policies of data of RD cost, and summarized current financial processing methods of expenditure and capitalization. Finally, the article was an alyzed several important questions, for instance, how to establish account of＂research and development expenditure＂.

关 键 词：R&D费用 财务处理 费用化 资本化 

分 类 号：F275[经济管理—企业管理]