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资本性支出是收益性支出或成本性支出的对称。它是指企业单位发生、其效益及于两个或两个以上会计年度的各项支出,包括构成投资性房地产、固定资产、在建工程、无形资产、及矿权等的支出,本文主要从观察近来年企业在资本性支出财务核算存在的问题入手,分析原因,提出具体建议,并以研发项目为例,简要阐述项目流程,明确各关键控制点。
Capital expenditure is the symmetry of revenue expenditure or cost expenditure. It refers to the business unit occurs, its benefits and various expenditures in two or more fiscal years, including the composition of investment real estate, fixed assets, construction in progress, intangible assets, and mining rights and other expenses, this paper mainly from Observing the problems of capital expenditure financial accounting in recent years, the author analyzes the reasons and puts forward specific suggestions. Taking the R & D project as an example, the paper briefly describes the project flow and clarifies the key control points.