请各位英文高手帮忙翻译一段文字。我刚过六级,水平不够!先行谢过!
来源:百度知道 编辑:UC知道 时间:2024/05/25 02:50:57
[关键词] 会计准则 研发费用 资本化 费用化
In the era of knowledge economy, the research and development expense's is growing year by year in enterprise gross charge proportion, to researches and develops the expense the reasonable confirmation and the measurement appears especially important. Our country in 2001 promulgated the accounting standards processed the aspect in intangible asset research and development expense accountant, the consistent expense processing method has exposed the limitation. In February 15, 2006 in our country new revision's criterion, research and development expense's processing had the new change, its accountant processes is mainly profits from the international accounting standards the procedure, will research and develop the activity according to the research stage and the phase of exploitation, carries on the expense separately and capitalization processing. This article attempts the earth fault to our country new old accounting standards under the enterprise research and developm