研究与开发费的会计处理浅析.docxVIP

山东省高等教育自学考试毕业论文封面 市地： 年 月 日 专 业姓名联系电话准考证号通讯地址邮编论文题目研究与开发费用的会计处理浅析论文 页数指导老师指导教师 评 估签名评审意见签名答辩评语签名毕业论文考核成绩 主考院校盖章 年 月 日山东省高等教育自学考试毕业论文 山东省高等教育自学考试毕业论文 山东省高等教育自学考试毕业论文 研究与开发费用的会计处理浅析 摘 要 随着经济全球化和知识经济的不断发展，科技这一生产力的第一要素在经济发展中的重要性愈加凸显，而企业的研究和开发活动是将科技转化为生产力的至关重要的因素，在这种情况之下企业不得不投入大量资金进行研究和开发工作，所以研究和开发费用的会计处理在企业之中尤其重要。相比国际通用的研究与开发费用的会计处理，我国起步较晚但发展迅速，已先后形成了费用化和资本化的模式。本文将首先阐述一下国际通用的会计处理方法，然后作为对比并结合我国国情，介绍我国相关的研究与开发费用的会计处理方法，通过各种比较和分析，探讨研究与开发费用的会计处理的优缺点并提出相应的建议。 关键词：研究与开发费用；会计处理；资本化；费用化 Accounting for Expenses on Research and Development ABSTRACT With the continuous development of economic globalization and knowledge economy, the first element of the productive forces of science and technology in the increasingly highlight the importance of economic development, and enterprise research and development activities is to science and technology into productivity is essential factors, enterprises have to invest a lot of money in this case to carry on the research and development work, so the research and development expenses accounting in the enterprise is particularly important. Compared with the international research and development of cost accounting, started late but developed rapidly in our country, has already formed the expenditure and capitalization patterns. This paper will first describe the international general accounting methods, and then as a comparison and combined with Chinas national conditions, the costs of introducing the related research and development of our country accounting methods, through a variety of comparison and analysis, discusses the advantages and disadvantages of the research and development of cost accounting and puts forward corresponding Suggestions. Keywords: Research and Development Expenses; Accounting Methods; Capitalization; Expenditure 目录  TOC \o 1-3 \h \z \u   HYPERLINK \l _Toc458410299 一、研究与开发费用的国际化的处理方