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该文对企业研发费用资本化及费用化进行了一定的描述,并就其会计核算中存在的一些问题及其产生的原因进行了分析,并对如何加强研发费用的会计核算提出了一些建议。
This paper describes the capitalization and expense of R & D expenses, analyzes some problems in accounting and the causes of the problems, and puts forward some suggestions on how to strengthen the accounting of R & D costs.