研发费用核算与对企业会计利润的影响_.docVIP

专业资料 word完美格式 本 科 毕 业 论 文 （设 计） 研发费用核算及其对企业会计利润的影响 Research and development of cost accounting and its influence on accounting profit 作 者 专 业 会计学 指导教师 分 院 会计学院 二〇一五年三月 word完美格式 研发费用核算及其对企业会计利润的影响 摘要：随着知识经济时代到来，企业在激烈市场竞争中要想生存与发展，必须加大研发费用投入， 随着当今社会步入到知识经济时代，企业在面临着激烈的市场竞争过程中要想生存与发展，势必要加大投入研发费用，在此背景下，企业是否能够做到恰当的进行会计确认和计量研发费用，肯定会直接影响企业财务报告使用者进行决策与价值相关性，而在新颁布与实施的会计准则当中，则是明确性规定企业研发费用的会计处理，比较大的修改之前的会计准则当中统一在当期损益计入企业研究与开发费用的会计处理，开创性的将企业研发项目当中的费用支出划分成研究阶段和开发阶段这两个阶段支出，相应的在费用项目与资产项目相继列示。新会计准则通过比较之前的会计准则，那么在做好谨慎性体现的过程中，还可以将企业自行研发无形总资产环节当中出现的支出更为合理的反映。本文则是将新会计准则当成基础，深入分析企业会计利润受到研发费用核算的影响。 关键词：知识经济；会计利润；无形资产；会计处理 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 reflect