| 新旧准则研发费用会计处理方法比较及对企业财务的影响 |
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| 引用本文： | 杨艳秋.新旧准则研发费用会计处理方法比较及对企业财务的影响[J].保山师专学报,2008,27(2):92-94. |
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| 作者姓名： | 杨艳秋 |
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| 作者单位： | 保山师范高等专科学校,计财处,云南,保山,678000 |
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| 摘 要： | 在知识经济时代,研发费用在企业总支出中的比重正在逐年增长,对研发费用的合理确认与计量就显得格外重要。在2006年我国新修订的准则中,研发费用的处理也有了新的变化。对我国新旧准则中研发费用会计处理方法进行比较和分析,并分析了新旧准则的变化对企业财务产生的影响。
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| 关 键 词： | 会计准则 研发费用 资本化 费用化 |
| 文章编号： | 1008-6587(2008)02-092-03 |
| 修稿时间： | 2008年1月31日 |
Research and Development Expense in New Criterion |
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| Yang Yanqiu.Research and Development Expense in New Criterion[J].Journal of Baoshan Teachers' College,2008,27(2):92-94. |
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| Authors: | Yang Yanqiu |
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| Institution: | Yang Yanqiu(Accounting Office; Baoshan Teachers College; Baoshan; Yunnan; 6768000); |
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| Abstract: | In the knowledge economy time,the research and development expense is growing year by year in enterprise gross charge proportion.It is important to make a reasonable confirmation and measurement.In 2006 in our country new revision criterion,research and development expense processing had some change.This paper is to carry on the comparison and analysis of research and development expense accountant system in new and old criterion to our country in the processing method. |
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| Keywords: | Accountant criterion Research and development expense Capitalization Expense |
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