研发费用核算及其对企业会计利润的影响2.doc

本 科 毕 业 论 文作 者专业二〇年月 摘要：关键词： Research and development of cost accounting and its influence on accounting profit Abstract: With todays society entered the era of knowledge economy, enterprises are facing fierce competition in the market process, in order to survive and develop, is bound to increase investment in research and development costs, in this context, the enterprise is able to do proper accounting recognition and measurement of R D expenses will certainly directly affect users of financial statements to make decisions with the value relevance, and the promulgation of the new accounting standards and the implementation of them, it is clear provisions accounting treatment of R D expenses, relatively large before modification Among unified accounting standards included in the profit and loss accounting treatment of business research and development costs, groundbreaking research and development project will be divided among the expenses into the research phase and the development phase of these two expenditures, the corresponding item in the cost of an asset have been presented. New Accounting Standards Accounting Standards by comparing before, then do the prudent embodied in the process, you can also own R D expenses of intangible corporate assets among sectors appear more reasonable reflection. In this paper, the new accounting standards as a basis sucked, in-depth analysis of companies affected by the accounting profit R D expenses accounting. Keywords: knowledge-based economy; accounting profit; intangible assets; accounting treatment 窗体底端 目 次 摘要 II 引言 1 1 现行准则下研发费用会计核算概述 1 1.1 研发费用概念 1 1.2 研发费用核算方法 1 2 现行会计准则下研发费用核算对企业利润的影响 2 2.1 存货计价处理存货发出计价上取消先进后出法 2 2.2 处理资产减值 2 2.3 处理企业合并 2 3 现行准则下研发费用核算规定的不足对企业利润影响的原因分析 3 3.1 资本化研发费用判断标准对实务操作性严重缺乏 3 3.2 资本化研发费用摊销年限具备一定的主观选择性 3 3.3 研发费用核算信息披露依然还是存在粗略概括性特征 3 4 防止利用研发费用核算操纵利润的对策建议 3 4.1 对于研发费用会计核算所存在的各个阶段进行重新划分 3 4.2 对于研发费用会计核算的相关账户进行重新设置 4 4.3 对于资本化研发费用的摊销年限予以明确 4 4.4 对于相关研发费用核算的信息进行充分披露 5 5 总结与展望 5 5.1 总结 5