关于研究开发费用的会计处理 ,国际上主要有两种观点 ,一是全部费用化 ,典型代表为美国 ;二是在一定条件下的资本化 ,英国及国际会计准则采用类似方法。不管是费用化还是资本化 ,作为反映经济活动的会计行为 ,都要受到市场环境、政府行为、企业管理层等环境因素的影响 ,在某种 There are mainly two kinds of views on the accounting treatment of research and development expenses in the world. One is that all costs are spent, the typical representative is the United States, the other is capitalization under certain conditions, and similar measures are adopted in British and international accounting standards. Whether it is costly or capitalized, accounting practices that reflect economic activities are subject to environmental factors such as market conditions, government behaviors, and business management.