摘要
介绍了美国“未完工研发”支出的会计处理。针对美国在一系列会计舞弊案前后,对“未完工研发”支出的会计处理,结合我国目前广泛讨论的研发支出资本化问题,就“未完工研发”对我国会计处理的意义做了初步的探讨。
The accounting of American ＂In Process R ＆ D＂ expense was introduced. After a series of serious accounting frauds recently, the USA has conducted some reforms on the accounting disposal of ＂In Process R＆ D＂ expense. Integrating the current problems of R ＆ D capitalization in China, the initial discussion was done about the reflections of ＂In Process R ＆ D＂ for China＇ s accounting.
出处
《成都纺织高等专科学校学报》
CAS
2007年第1期17-19,共3页
Journal of Chengdu Textile College
关键词
未完工研发
研发费用
合并商誉
In Process R ＆ D, R ＆ D expense, combination goodwill
