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试论研究与开发费用的会计处理──兼评“企业会计准则第×号──研究和开发（征求意见稿）”江苏财经高等专科学校安建华随着市场经济的迅速发展，先进科学技术的应用在市场竞争中占有越来越重要的地位。企业为了生存和发展，必然要发生大量的研究与开发费用．财政部制定...
On the Accounting Treatment of Research and Development Expenses ─ ─ Concurrently with "Accounting Standard for Business Enterprise No. × ─────────────────────────────────────────────────────────────── Study and Development Applications occupy more and more important position in the market competition. Enterprises in order to survive and develop, will inevitably have a lot of research and development costs. Ministry of Finance formulates