| 论研究开发费用的性质及会计处理 |
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| 引用本文： | 赵恒. 论研究开发费用的性质及会计处理[J]. 中州大学学报, 2003, 20(3): 99-101 |
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| 作者姓名： | 赵恒 |
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| 作者单位： | 中州大学,旅游与经贸学院,河南,郑州,450005 |
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| 摘 要： | 随着知识经济的到来和企业竞争的日益加剧，研究开发费用占企业总支出的比重迅速提高。本文对现行会计制度规定将其计入当期损益的处理方法进行了探讨，认为存在诸多问题。笔者认为应将其作资本化过程加以会计处理。
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| 关 键 词： | 企业 技术创新 研究费用 开发费用 会计处理 实际成本 信息真实性 无形资产 投资效益 |
| 文章编号： | 1008-3715(2003)03-0103-03 |
On Reserching the Fare of R&D and Accounting Handling |
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| ZHAO Heng. On Reserching the Fare of R&D and Accounting Handling[J]. Journal of Zhongzhou University, 2003, 20(3): 99-101 |
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| Authors: | ZHAO Heng |
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| Abstract: | Along with knowledge economy,the competition of enterprises is intensified and t he fare of R&D is increased quickly .This article is discussing about the meth od that current accounting turned it into profit and loss.there exist many probl ems .The author considers that it should be handled by accounting which regarded it as the the process of capitalization. |
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| Keywords: | fares of R&D expences capitalization accounting h andling |
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