CAJ | 학술논문

企业研究与试验开发（R&D）费用的归集与财务处理是企业享受R&D费用税前加计扣除等政策的基础，通过梳理相关政策的R&D费用数据的财务归集要求，对费用化与资本化并存的当前财务处理方法进行了归纳，并分析了其中如建立“研发支出”账户等几个重要问题。
기업연구여시험개발（R&D）비용적귀집여재무처리시기업향수R&D비용세전가계구제등정책적기출，통과소리상관정책적R&D비용수거적재무귀집요구，대비용화여자본화병존적당전재무처리방법진행료귀납，병분석료기중여건립“연발지출”장호등궤개중요문제。
Collection and financial transaction of enterprise research and development test are foundation enjoying policies of pre-tax Kake deducting of R&D. The article was expounded financial collection requirements of relevant policies of data of R&D cost, and summarized current financial processing methods of expenditure and capitalization. Finally, the article was an-alyzed several important questions, for instance, how to establish account of“research and development expenditure”.