费用化

成本的资本化与费用化有何不同？

What is the difference between capitalizing and expensing a cost ?

这里有两点：加快资本投资费用化，以及降低企业所得税税率。

Two things : accelerate the expensing of capital investment ; and reduce the corporate income tax rate .

我国RD费用化会计政策与企业RD盈余管理当前企业财务管理中存在的问题及对策

The Accounting policy of R D Expenses and R D Surplus Management of Enterprises in China Problems and Countermeasures in the Financial Management of Enterprises

研究和开发成本应予以区分，并将其在收益性支出和资本性支出之间划分，部分费用化，部分资本化。

Research and development costs should be distinguished between revenue expenditure and capital expenditure .

费用化成本问题：基于新准则费用要素的思考

The Problem of Expense : Thinking on the Basis of the Expense Element of New Standards

自创无形资产是完全资本化或费用化，还是一并确认或分阶段确认，目前在财会界依然众说纷纭。

It is still uncertain whether self-made intangible assets are complete capitalization or costs-specific in the accounting line .

然后对环境保护成本的确认进行探讨，包括环境保护成本确认的条件、确认的标准、确认的程序以及资本化与费用化的问题。

Then deepens the exploration of environmental protective cost , including the recognition condition , standard , process and problems of capitalization and expanses .

基于管理上的要求，比较适宜的方法是期中差异费用化处理，而期末差异资产化处理。

According to the theory of management , interim cost variance being expense and closing cost variance being capital shall be a more adequate method .

在任何情况下，加快资本费用化都是一种明智的税收政策，而在目前这种经济低迷时期尤其如此。

While faster capital expensing is smart tax policy in any case , it is particularly so in times of economic downturn such as the present .

而在一些进行偶然性零星研发活动的企业采用全部费用化的会计处理，并设计了一套包括确认、计量、摊销和披露在内的研究与开发费用有条件资本化的会计处理模式。

Finally , the paper put forward to divide the enterprises into three kinds and design an accounting treatment mode including recognition , measurement , amortization and disclosure .

尽管政治上的争论集中在华尔街和商业街、或政府基础设施投资方案上，但我相信，资本支出费用化和降低企业所得税税率的做法，将迅速刺激额外的经济活动。

While the political debate has centred on Wall Street and Main Street or government infrastructure initiatives , I believe expensing capital and lowering corporate tax rates would quickly stimulate additional economic activity .

非人力资本的人力资源支出费用化处理方式既符合谨慎性原则，也体现成本效益法则的要求。

The treatment for the disbursement costs of the non-human capital resources shall be in comply with the principle of prudence , and shall meet the demand of embodying the law of cost benefits .

由于企业创新行为本身对于企业价值的提升具有高度的不确定性和其支出的费用化会带来企业盈余的减少，其风险对于投资者而言是比较大的。

As the innovation activity to create value with a high degree of uncertainty and earnings to be reduced result from R & D expensed . The risk of innovate for investors is big .

上市公司引进股票期权激励机制后，期权费用化的要求将给企业利润带来较大的影响，股票期权的会计处理将导致主要财务指标的变化。

After the introduction of stock incentives options , options expensing requirements will bring about great impact on corporate profits , the accounting treatment of stock options will result in changes in key financial indicators .

科技企业的研发费现按费用化法核算，收入和费用不能正确配比，会计信息失真。

In technological enterprises , the R & D funds are settled by current expense method , which causes the mismatch of income and cost and the accounting information does not reflect the exact status .

关于经理股票期权性质的争论主要集中在两个问题上：它是负债还是权益；它应不应该费用化。

The argument about the nature of ESO mainly focuses on two issues : one is whether it is a liability or an equity , and the other is whether it should be turned into expense .

另一方面是通过阅读年报，收集到了比较准确的研发支出及其资本化部分和费用化部分，从微观角度采用口径统一的研发活动数据进行深入的研究。

On the other hand is through reading annual reports , collected the R D expenditure and capital and expense part accurate , in-depth study of R D activity data using uniform caliber from the microscopic angle .

焦点之二：研究与开发支出的处理论文通过比较分析研发支出各种会计处理方法以及研发支出费用化和资本化处理的优缺点后。

Second of the focus : the treatment of R & DThere are various kinds of accounting treatment method on research and develop expenditure , research and develop expenditure expenses or capitalize is the two mean methods .

从盈余管理手段看：「减轻税负」动机下最常使用的手段有会计入账期间之控制、隐瞒收入、操弄销货成本、资产不当费用化、控制薪酬费用；

Analysis find that the motive to avoid tax would adopt to methods such as control timing of recording in accounts , hidden income , manipulating cost of sales , expensing off capitalized expenditure , controlling salaries and wages expenses level ;

面对变化了的经济环境和会计信息使用者的需求，费用化处理的会计核算模式必须及时调整完善，才能适应这个环境，保持和提高会计信息在使用者经济决策中的地位和作用。

The accounting treatment mode of R & D expenditures must adjust with the change of economic environment and the need of accounting user . Then it can adapt to the environment , and keep the position in user 's making economy policy .

本文主要从环境成本方面对环境会计的建设作了初步的探讨，包括环境成本的概念与内容、环境成本资本化、费用化与直接费用、间接费用的判定，环境成本的管理与控制等。

Through the environmental cost , the paper makes a basic analysis of environmental accounting construction , including the concept and contents of environmental cost , its capitalization , expenditure and the definition of direct or indirect expenditure as well as its management and control .

文章共分为三个部分：第一部分主要讨论了环境问题产生的原因，进而介绍了环境成本的分类争论，笔者提出了资本化环境成本、费用化环境成本及预计环境成本的分类观点；

The thesis embodies three parts : The first part is mainly discuss the reason of the environment aggravation , then introduce the dispute of the classification of the environment cost , finally expound my classification of the environment cost : capitalization cost 、 expense cost 、 foresight environment cost ;

制度的功能是让必要的交易费用合法化，让暧昧的交易费用规范化，让隐性的交易费用透明化，以使制度去适应日趋复杂化的组织以及日益增大的交易费用。

The function of institution is to legalize the necessary transaction cost .

浅议固定资产投资借款费用资本化审计

Discussion on the Audit on the Borrowing Cost Capitalization for Fixed Asset Investment

借款费用资本化时间金额确认及会计处理范例

The Time Amount of the Capitalization of Loan Expenses and the Accounting Example

对新《企业会计准则》内部研发费用资本化的探讨

Discussion on Capitalization of Internal Research Development Cost on New Enterprise Accounting Standard

中美会计准则关于借款费用资本化处理的比较与思考

The Comparison of Transforming Loar Cost to Capital Between Chinese and American Accounting Standard

证券投资基金费用价值化模型研究及实证分析

The Model Research and Empirical Analysis on the Valuing Expenses of the Mutual Fund

借款费用资本化的会计处理也有较大的变化。

Capitalization of borrowing costs is also the accounting treatment of a greater change .

借款费用资本化额计算方法探讨

Discussion on calculation method of loan capitalization