Question

英语翻译摘要：对于无形资产的研究开发费用及后续支出的处理,是应该资本化还是应该费用化?一方面应遵循会计原则中收益性支出和

Answer 1

Summary:As to the treatment that research development expense and follow-up of the intangible assets paid,should capitalize or it's time the expenses?On one hand should follow the division of rentability expenditure and capital expenditure in the accounting principle,on the other hand see it can be inflow that an enterprise bring the nticipated economic benefits,the measurement that it can be reliable,should regard capitalizing as the fundamental key,give consideration to the sane principle and matching principle.