In the face of the fierce market competition, the expense of researching and developing self-established non-physical assets rise increasingly. 面对激烈的市场竞争,自创无形资产的研究开发费用日益增长。
Archives Collection and Protection of Non-physical Assets of Intelligence integrated Enterprise on Nonferrous Metals 档案收集工作与有色金属科技企业无形资产保护
In view of the problems exist presently in the course of regarding the expenses of researching and developing self-established non-physical assets as expenditure in present period, the article puts forward the suggestions to improve such conditions. 文章针对当前将自创无形资产研究开发费用作为当期费用处理核算过程中存在的问题,提出了改进的意见和建议。