研究与开发费用（ＲｅｓｅａｒｃｈａｎｄＤｅｖｅｌｏｐｍｅｎｔＣｏｓｔｓ）是费用化还是资本化向来是会计界争论的问题。现行《企业会计准则》没有专门对研究与开发费用的会计处理作出规定，只提到自行开发的无形资产，应按开发过程中实际发生的支出数入帐。１９９８年新颁 The cost of research and development (ResearchandDevelopmentCosts) is the cost or capitalization has always been the issue accounting controversy. The current “Accounting Standards for Business Enterprises” did not regulate the accounting treatment of R & D expenditures. Only the self-developed intangible assets mentioned above were accounted for in the actual amount incurred during the development. Newly issued in 1998