简单来说,就是用于研究开发活动的固 定资产消耗的费用应予以资本化并按照SSAP12 号折旧会计(Accounting for Depreciation) 进行这就。其他所有的研究费用计入当期损益。
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Accounting mode for price changing use with stock floating price, and use with accelerating depreciation method in respect of last-in first-out method and economic life.
实行物价变动会计模式,采取存货流动计价,依照后进先出法与采用依经济寿命计算的加速折旧法。
The new "enterprise Accounting System" provides a lot of freedom for the enterprises to select proper depreciation methods.
新《企业会计制度》给企业选择折旧方法留下了一定的空间。
Germany and Japan, accounting depreciation expenses are the ones used for tax purposes.
德国和日本,认为的贬值费用是用于税目的那个。
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