一、研究与开发费用的含义目前,我国会计准则中并未对研究与开发费用有严格的定义,国际会计准则第9号“研究与开发费用”将研发活动分为研究活动和开发活动两个阶段,研究与开发费用相应地分为研究费用和开发费用。并指出:研究是指为了获得新的科学技术知识而从事的有创造性和有 First, the meaning of research and development costs At present, China’s accounting standards do not have a rigorous definition of research and development costs, IAS 9 “research and development costs” will R & D activities are divided into research activities and development activities of two Phase, research and development costs are divided into research costs and development costs accordingly. And pointed out: research is to engage in a new science and technology to engage in a creative and have