【摘要】 世界各国的会计实践表明 ,研究与开发费用的会计处理不外乎费用化、资本化和有“条件”的资本化三种情况。从技术层面来看 ,符合条件的研究与开发费用资本化能客观反映企业的财务状况和有利于增强企业的创新能力更多还原

【Abstract】 Worldwide accounting practice implicates that there are three kinds of methods accounting for R&D--expense, capitalization and conservative capitalization. From the technological aspect, the third one can represent the financial status frankly and strengthen the innovation capability of an enterprise.更多还原