1 研究费用与开发费用含义 《国际会计准则》第38号指出研究与开发是两个阶段,“研究活动是为预期获得新的科学知识和认识而进行的具有创造性和有计划的调查”,“开发活动是在开始商业生产或使用前,把研究成果或其他知识应用于新的或具有实质性改进的材料、装置、产品工艺、系统或服务”,“研究开发费用是企业开发新产品、改进旧产品或降低企业未来经营成本时所发生的支出”。研究与开发费用一般包 1 Implications for Research Costs and Development Expenses International Accounting Standard No. 38 states that research and development are two phases. “Research activities are creative and planned investigations that are expected to acquire new scientific knowledge and understanding.” The development activity is the application of research results or other knowledge to new or substantially improved materials, devices, product processes, systems, or services before starting commercial production or use.” “Research and development costs are for companies to develop new products and improve Old products or expenses incurred in reducing the company’s future operating costs". Research and Development Expense General Package