软件与信息技术服务业属于研发密集型企业,该行业内部研究开发支出的会计处理比较具有特色和代表性,本文结合会计准则对企业内部研发支出的会计处理要求,通过对该行业上市公司财务报表中的研发费用的列报和披露,分析该行业研发支出会计处理中涉及会计和审计职业判断的方面,并针对这些职业判断点提内部控制建议。 The software and information technology service industry belongs to the R & D intensive enterprise. The accounting treatment of R & D expenditures in the industry is quite distinctive and representative. Based on the accounting treatment requirements of the accounting standards for R & D expenditures in the enterprise, In the R & D expenses presentation and disclosure, analysis of the industry R & D expenditure accounting treatment involving accounting and auditing career judgments aspects, and for these occupational judgments point to make internal control recommendations.