| 研发费用的费用化和资本化的研究 |
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| 引用本文： | 崔艳波.研发费用的费用化和资本化的研究[J].科技情报开发与经济,2008,18(4):164-165,182. |
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| 作者姓名： | 崔艳波 |
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| 作者单位： | 山西省经济管理干部学院,山西太原,030006 |
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| 摘 要： | 随着知识经济的到来，研发费用占企业总支出的比重越来越大。阐述了新旧企业会计准则对无形资产研发费用会计处理的方法，论述了它们的优缺点。
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| 关 键 词： | 研发费用 企业会计准则 资本化处理 费用化处理 |
| 文章编号： | 1005-6033（2008）04-0164-02 |
| 收稿时间： | 2007-12-13 |
Research on the Expensing and Capitalizing of R&D Expenditure |
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| CUI Yan-bo.Research on the Expensing and Capitalizing of R&D Expenditure[J].Sci-Tech Information Development & Economy,2008,18(4):164-165,182. |
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| Authors: | CUI Yan-bo |
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| Abstract: | With the coming of knowledge economy, the proportion of R＆D expenditure in enterprise＇s total outcome is larger and larger. This paper expounds the accounting treatment methods for R＆D expenditure in intangible assets with the new and old accounting standards, and discusses their advantages and disadvantages. |
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| Keywords: | research expenditure accounting standard of enterprise capitalizing treatment expensing treatment |
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