Make annual, monthly advertising plan, public relations plan, promotion plan and market development expenses budget;
制定年度、月度广告宣传计划、 公关计划、促销计划和市场开发费用预算;
Analyzed research and development expenses enterprises assembled together more reasonable as period charge or as capitalization treatment.
那么企业归集的研究开发费用是作为期间费用,还是作为资本化处理更趋合理,就这一问题进行了分析。
Research cost capitalization in new Enterprise Accounting Standard is that the division 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;
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