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我国对企业研究和开发支出的确认 ,现行财会制度规定 :①企业进行研究和开发活动发生的费用 ,应在费用发生时 ,直接计入当期损益。②企业委托其他单位为本企业进行研究和开发活动的 ,应按合同规定 ,在受托方提供有关凭证时 ,将其费用计入当期损益。③企业使用国家拨款进行研究
Our country's confirmation of enterprise research and development expenditures and the current accounting system stipulate: (1) Expenses incurred by enterprises for research and development activities shall be directly charged to the profits and losses of the current period when the expenses occur. ② Where an enterprise entrusts other enterprises to carry out research and development activities for the enterprise, the expenses shall be included in the profits and losses of the current period when the relevant documents are provided by the entrusting party according to the provisions of the contract. ③ enterprises use national funding for research