【摘要】 知识经济的飞速发展,要求企业必须具有自己的核心竞争力,这样才能在激烈的竞争中立于不败之地。世界各国的企业都纷纷增加对研究开发的投入,研究开发支出的会计处理问题就摆在世界各国财会人员的面前。更多还原

【Abstract】 With the rapid development of knowledge economy,enterprises should have their own core competence.So enterprises in all over the world increase their input in research and development.Financial accountants face the accounting of research and development expenditure.更多还原