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Question

【摘要】在知识经济时代，研发费用在企业总支出中的比重正在逐年增长，对研发费用的合理确认与计量就显得格外重要。我国2001年颁布的会计准则在无形资产研发费用会计处理方面，一贯的费用化处理方法已暴露出局限性。在2006年2月15日我国新修订的准则中，研发费用的处理有了新的变化，其会计处理主要是借鉴国际会计准则的做法，将研发活动按照研究阶段和开发阶段，分别进行费用化和资本化的处理。本文试图通地过对我国新旧会计准则下企业研发费用会计处理方法的对比分析，阐明一些见解。

[关键词] 会计准则 研发费用 资本化 费用化

Answer 1

In the era of knowledge economy, the research and development expense's is growing year by year in enterprise gross charge proportion, to researches and develops the expense the reasonable confirmation and the measurement appears especially important. Our country in 2001 promulgated the accounting standards processed the aspect in intangible asset research and development expense accountant, the consistent expense processing method has exposed the limitation. In February 15, 2006 in our country new revision's criterion, research and development expense's processing had the new change, its accountant processes is mainly profits from the international accounting standards the procedure, will research and develop the activity according to the research stage and the phase of exploitation, carries on the expense separately and capitalization processing. This article attempts the earth fault to our country new old accounting standards under the enterprise research and development expense accounting process contrastive analysis, expounds some opinions.
会计准则 Accounting standards
研发费用 Research and development expense
资本化 Capitalization
费用化Expense

Answer 2

Abstract: In the era of knowledge economy, research and development costs in the enterprise in the proportion of total expenditure is growing year by year, on research and development costs and reasonable measures to confirm it is particularly important. China in 2001 issued accounting standards in the accounting treatment of intangible assets research and development costs, the cost of consistent approach has exposed limitations. In February 15, 2006 China's newly revised guidelines, research and development costs of dealing with a new change, its accounting treatment is mainly from the practice of international accounting standards, research and development activities in accordance with the research stage and development stage, the cost of separately And the capital of the treatment. This paper-and-off on China's new accounting standards under research and development costs accounting treatment of the comparative analysis to clarify some insights.

Key words: accounting standards research and development costs of the capital costs