如何正确处理企业在做帐中的研发支出资本化？



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浜斻€佺鐞嗗喅绛栦笌椋庨櫓鎺у埗

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2銆?strong>椋庨櫓鎺у埗锛?/strong>

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缁间笂鎵€杩帮紝姝ｇ‘澶勭悊浼佷笟鍦ㄥ仛璐︿腑鐨勭爺鍙戞敮鍑鸿祫鏈寲锛屼笉浠呮槸涓€椤逛細璁℃妧鏈棶棰橈紝鏇存槸涓€椤归渶瑕佺患鍚堣€冭檻浼佷笟闀挎湡鍙戝睍鍜岃储鍔＄ǔ鍋ユ€х殑閲嶈鍐崇瓥銆傚彧鏈夊湪鍚堣鎬с€侀€忔槑搴﹀拰椋庨櫓鎺у埗鐨勫熀纭€涓婏紝鎵嶈兘鏇村ソ鍦板疄鐜拌祫鏈寲鐨勪环鍊煎拰鏁堢泭锛屼负浼佷笟鎸佺画鍙戝睍鎻愪緵鏈夊姏鏀寔銆?/p>

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