生物育种研发支出的会计选择:资本化与费用化
Accounting Choices for Biotechnology Research and Development Expen-ditures:Capitalization versus Expense
王彩 1吴雪青1
作者信息
摘要
本研究深入探讨了生物育种研发支出的会计选择,具体研究了资本化和费用化这两种不同的会计方法.本研究详细分析了这两种方法的优势和劣势,以及它们对公司、投资者和决策者的潜在影响.资本化有助于提高资产负债表的质量,但可能带来更多复杂性和税务问题.而费用化有助于提升短期盈利和现金流,但可能导致长期创新潜力被忽视.本研究还考察了公司规模和类型、法规和行业标准,以及研发项目性质和可量化性等多个因素对会计选择的影响.本研究突出了监管机构的角色,提出政策建议和未来研究方向,以协助公司更明智地应对这一关键的会计决策.
Abstract
This paper delves into the accounting choices for research and development(R&D)expenses in the field of biotechnology,specifically examining capitalization and expensing as two distinct accounting methods.The article provides an in-depth analysis of the advantages and disadvantages associated with these methods and their potential impacts on companies,investors,and decision-makers.Capitalization enhances the quality of the balance sheet but may introduce greater complexity and tax considerations.On the other hand,expensing aids in short-term profit and cash flow but could lead to the neglect of long-term innovation potential.Additionally,the paper investigates the influence of factors such as company size and type,regulations and industry standards,as well as the nature and quantifiability of R&D projects on accounting choices.Lastly,the article highlights the role of regulatory bodies,offering policy recommendations and future research directions to assist companies in making informed accounting decisions.
关键词
生物育种/会计选择/研发支出/资本化/费用化Key words
Biological breeding/Accounting choices/Research and development(R&D)expenses/Capitaliza-tion/Expensing引用本文复制引用
基金项目
浙江省教育厅访问工程师校企合作项目(FG2022189)
出版年
2024
NETL
NSTL
维普
万方数据