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一、R&D费用的处理旧准则规定:“自行开发并依法申请取得的无形资产,其入账价值应按依法取得时发生的注册费、律师费等费用确定,依法申请取得前发生的研究与开发费用,应于发生时确认为当期费用。”而对于R＆D费用的处理,新准则第7条规定:“企业内部研究开发项目的支出,应当区分研究阶段支出与开发阶段支出,分别按本准则规定处理。内部研究开
I. R & D Expenses Treatment The old standard stipulates: “The self-developed and legally applied for the acquisition of intangible assets, the entry value should be obtained according to law, registration fees, legal fees and other costs to determine, according to the law to apply for pre-acquisition research and development costs Shall be recognized as current expenses when incurred. ”Article 7 of the New Standard stipulates as follows:" Expenditures on R & D projects within an enterprise shall be divided between expenditures in the research phase and those in the development phase and shall be dealt with in accordance with these Guidelines respectively Internal research open