Research cost capitalization in new Enterprise Accounting Standard is that the pision between research and development expenses is unclear and lack of operability to some degree.
新《企业会计准则》中研发费用资本化存在的问题,主要体现在研究支出和开发支出划分的比较模糊,在一定程度上缺乏可操作性;研究开发阶段的划分和满足资本化的条件弹性较大,给企业操纵利润留下了机会;按照新《准则》关于内部研究开发资本化规定来确定资本化金额时,与资产的真实价值仍存在较大差别;新《准则》未规范开发失败后如何进行会计确认和计量等方面。
The relationship between capital cost and capital structure in Chinese listed corporation;
中国上市公司资本成本和资本结构实证分析
The Financing Behavior of Listed Companies Based on Capital Cost;
资本成本视角的上市公司融资行为解析
The Capital Cost Restraint of our Country Lacks Scout Source and Perfect Conception;
我国资本成本约束性缺乏探源及完善构想
capital cost
资本成本,资本费用
charge of capital; carrying cost (of capital):the interest on debit Balances.
资本费用;(资本)置存成本:即借方余额中的利率。
The capital cost is amortizable over a period of ten year.
资本费用可在十年之内分期偿还。
Comparative Analysis of the Capitalizing and Expenses of Research and Development;
研究开发费用资本化与费用化的比较分析
Applying Excel to Calculate the Captalization Amount of Loan Expenses;
利用Excel计算借款费用资本化金额
Discussion on the Audit on the Borrowing Cost Capitalization for Fixed Asset Investment;
浅议固定资产投资借款费用资本化审计
The material is natural, tades orge. Non-hard.fire-resisting, heatproof, wearther-unchanging life.
材料、工资、时间、成本经济、费用底。
Capital expenditure can be financed by borrowing; operating expenditure should not.
资本支出可以靠借款，而运营费用不行。
On Enterprise Research and Development Expenses Capitalization Treatment;
试论企业研究开发费用的资本化处理
Expenditure and Capitalization of R esearch and Development of Enterprises;
企业R&D支出核算的资本化与费用化
The study on the Capitalization of R&D costs of software industry
软件研发行业研发费用的资本化研究
On the Nature of the Transaction Costs and a Bilateral Investment Model of Corporate Brand Equity;
企业品牌资产交易费用本质及其双边投资模型
Capital may be valued at historic cost in terms of past expenditures on productive assets.
资本可以按照生产性资本的过去费用的过去成本来进行估价。
Exploration on Checking and Capitalization of Capital Construction Loans in Colleges;
高等学校基建借款费用的核算及其资本化探讨
On the influence of old new accounting postulates to borrowing costs capitalization;
试析新旧会计准则对借款费用资本化的影响
Problem Existing in Accounting the Capitalization of Borrowing Expenses;
关于借款费用资本化会计处理存在的两个问题
On the Ideas of Production, Transaction and Productive Cost and Transaction Cost in Das Kapital;
《资本论》中生产、交易及其费用相关思想初探
The Time Amount of the Capitalization of Loan Expenses and the Accounting Example;
借款费用资本化时间金额确认及会计处理范例