本科毕业论文（设计）研发费用核算及其对企业会计利润的影响Researchanddevelopmentofcostaccountinganditsinfluenceonaccountingprofit作者专业会计学指导教师分院会计学院二〇一五年三月---本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---研发费用核算及其对企业会计利润的影响摘要：随着当今社会步入到知识经济时代，企业在面临着激烈的市场竞争过程中要想生存与发展，势必要加大投入研发费用，在此背景下，企业是否能够做到恰当的进行会计确认和计量研发费用，肯定会直接影响企业财务报告使用者进行决策与价值相关性，而在新颁布与实施的会计准则当中，则是明确性规定企业研发费用的会计处理，比较大的修改之前的会计准则当中统一在当期损益计入企业研究与开发费用的会计处理，开创性的将企业研发项目当中的费用支出划分成研究阶段和开发阶段这两个阶段支出，相应的在费用项目与资产项目相继列示。新会计准则通过比较之前的会计准则，那么在做好谨慎性体现的过程中，还可以将企业自行研发无形总资产环节当中出现的支出更为合理的反映。本文则是将新会计准则当成基础，深入分析企业会计利润受到研发费用核算的影响。关键词：知识经济；会计利润；无形资产；会计处理ResearchanddevelopmentofcostaccountinganditsinfluenceonaccountingprofitAbstract:Withtoday'ssocietyenteredtheeraofknowledgeeconomy,enterprisesarefacingfiercecompetitioninthemarketprocess,inordertosurviveanddevelop,isboundtoincreaseinvestmentinresearchanddevelopmentcosts,inthiscontext,theenterpriseisabletodoproperaccountingrecognitionandmeasurementofR&Dexpenseswillcertainlydirectlyaffectusersoffinancialstatementstomakedecisionswiththevaluerelevance,andthepromulgationofthenewaccountingstandardsandtheimplementationofthem,itisclearprovisionsaccountingtreatmentofR&Dexpenses,relativelylargebeforemodificationAmongunifiedaccountingstandardsincludedintheprofitandlossaccountingtreatmentofbusinessresearchanddevelopmentcosts,groundbreakingresearchanddevelopmentprojectwillbedividedamongtheexpensesintotheresearchphaseandthedevelopmentphaseofthesetwoexpenditures,thecorrespondingiteminthecostofanassethavebeenpresented.NewAccountingStandardsAccountingStandardsbycomparingbefore,thendotheprudentembodiedintheprocess,youcanalsoownR&Dexpensesofintangiblecorporateassetsamongsectorsappearmorereasonablereflection.Inthispaper,thenewaccountingstandardsasabasissucked,in-depthanalysisofcompaniesaffectedbytheaccountingprofitR&Dexpensesaccounting.Keywords:knowledge-basedeconomy;accountingprofit;intangibleassets;accountingtreatment---本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---目次摘要.......................................................................................................................................................................I目次.....................................................................................................................................................................II引言......................................................................................................................................................................11现行准则下研发费用会计核算概述........................................................11.1研发费用概念........................................................................11.2研发费用核算方法....................................................................12现行会计准则下研发费用核算对企业利润的影响............................................22.1存货计价处理存货发出计价上取消先进后出法...