介绍了企业财务会计核算的配比原则，对企业的收入、费用、产品开发费用的确认原则进行了分析。
The apportion principle in business financial accounting assess is introduced, the confirmation principle to business's income, cost and product developing expense analyzed.
本文从工作实务出发，对计算机软件，土地使用权，专利权、非专利技术摊销和研究与开发费用的会计核算，谈几点看法。
The writer puts forward a few views on accounting of computer soft wares, the right of using land, patent and non patent technology amort…
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