论企业研究与开发费用会计处理问题(12页).docVIP

论企业研究与开发费用会计处理问题 摘 要 随着世界经济一体化的推进和发展 关键词：会计处理；开发费用；资本化；核算原则 Research and development costs of the accounting treatment of business ABSTRACT With the knowledge economy era, a huge amount of research and development costs of enterprises, the correct accounting treatment of business development. The continuous development of science and technology, increasing competition among enterprises, especially between enterprises and quality of product variety competition intensified, the development of advanced science and technology plays an increasingly important role. Therefore, many companies hav