{"id":782985,"date":"2024-07-26T17:35:28","date_gmt":"2024-07-26T09:35:28","guid":{"rendered":"https:\/\/docs.pingcode.com\/ask\/ask-ask\/782985.html"},"modified":"2024-07-26T17:35:30","modified_gmt":"2024-07-26T09:35:30","slug":"%e4%bb%80%e4%b9%88%e6%a0%b7%e7%9a%84%e6%94%af%e5%87%ba%e5%b1%9e%e4%ba%8e%e7%a0%94%e5%8f%91%e8%b4%b9","status":"publish","type":"post","link":"https:\/\/docs.pingcode.com\/ask\/782985.html","title":{"rendered":"\u4ec0\u4e48\u6837\u7684\u652f\u51fa\u5c5e\u4e8e\u7814\u53d1\u8d39"},"content":{"rendered":"<p style=\"text-align:center\"><img decoding=\"async\" src=\"https:\/\/cdn-kb.worktile.com\/kb\/wp-content\/uploads\/2024\/04\/25112232\/7b4e4a10-9f0e-4ab7-b447-1e417abb9a0f.webp\" alt=\"\u4ec0\u4e48\u6837\u7684\u652f\u51fa\u5c5e\u4e8e\u7814\u53d1\u8d39\" \/><\/p>\n<p><p>\u7814\u53d1\u8d39\u7528\uff08Research and Development Expenses\uff0c\u7b80\u79f0R&amp;D\u8d39\u7528\uff09\u5305\u62ec<strong>\u5f00\u53d1\u65b0\u4ea7\u54c1\u3001\u6539\u8fdb\u73b0\u6709\u4ea7\u54c1\u3001\u4f18\u5316\u751f\u4ea7\u6d41\u7a0b\u3001\u4ee5\u53ca\u8fdb\u884c\u57fa\u7840\u548c\u5e94\u7528\u7814\u7a76\u7b49<\/strong>\u3002\u8fd9\u4e9b\u652f\u51fa\u53ef\u4ee5\u5206\u4e3a\u76f4\u63a5\u7814\u53d1\u8d39\u7528\u548c\u95f4\u63a5\u7814\u53d1\u8d39\u7528\u3002\u5728\u7814\u53d1\u6d3b\u52a8\u4e2d\uff0c\u76f4\u63a5\u7814\u53d1\u8d39\u7528\u4e3b\u8981\u5305\u62ec\u7814\u53d1\u4eba\u5458\u7684\u5de5\u8d44\u548c\u798f\u5229\u3001\u6750\u6599\u548c\u5b9e\u9a8c\u8d39\u7528\u3001\u4eea\u5668\u8bbe\u5907\u6298\u65e7\u7b49\uff1b\u95f4\u63a5\u7814\u53d1\u8d39\u7528\u5219\u6d89\u53ca\u7814\u53d1\u573a\u5730\u79df\u91d1\u3001\u529e\u516c\u8d39\u7528\u3001\u4ee5\u53ca\u7814\u53d1\u76f8\u5173\u7684\u7ba1\u7406\u8d39\u7528\u3002<strong>\u7814\u53d1\u4eba\u5458\u7684\u5de5\u8d44\u548c\u798f\u5229<\/strong>\u662f\u5176\u4e2d\u6700\u91cd\u8981\u7684\u4e00\u9879\uff0c\u56e0\u4e3a\u9ad8\u7d20\u8d28\u7684\u7814\u53d1\u56e2\u961f\u662f\u521b\u65b0\u7684\u5173\u952e\u3002<\/p>\n<\/p>\n<p><p>\u4e00\u3001\u7814\u53d1\u4eba\u5458\u7684\u5de5\u8d44\u548c\u798f\u5229<\/p>\n<\/p>\n<p><p>\u7814\u53d1\u4eba\u5458\u7684\u5de5\u8d44\u548c\u798f\u5229\u662f\u7814\u53d1\u8d39\u7528\u4e2d\u6700\u4e3a\u91cd\u8981\u7684\u4e00\u90e8\u5206\u3002\u8fd9\u5305\u62ec\u4e0d\u4ec5\u4ec5\u662f\u57fa\u672c\u5de5\u8d44\uff0c\u8fd8\u5305\u62ec\u5956\u91d1\u3001\u4fdd\u9669\u3001\u517b\u8001\u91d1\u548c\u5176\u4ed6\u798f\u5229\u3002\u8fd9\u4e9b\u8d39\u7528\u76f4\u63a5\u53cd\u6620\u4e86\u516c\u53f8\u5bf9\u7814\u53d1\u7684\u91cd\u89c6\u7a0b\u5ea6\u548c\u6295\u5165\u529b\u5ea6\u3002\u9ad8\u7d20\u8d28\u7684\u7814\u53d1\u56e2\u961f\u662f\u4e00\u4e2a\u4f01\u4e1a\u80fd\u5426\u5728\u5e02\u573a\u4e2d\u4fdd\u6301\u7ade\u4e89\u529b\u7684\u5173\u952e\uff0c\u56e0\u4e3a\u4ed6\u4eec\u662f\u521b\u65b0\u7684\u6e90\u6cc9\u3002\u73b0\u4ee3\u79d1\u6280\u548c\u4ea7\u4e1a\u7684\u5feb\u901f\u53d1\u5c55\uff0c\u4f7f\u5f97\u5bf9\u7814\u53d1\u4eba\u5458\u7684\u9700\u6c42\u8d8a\u6765\u8d8a\u5927\uff0c\u4f01\u4e1a\u4e5f\u9700\u8981\u901a\u8fc7\u63d0\u4f9b\u4f18\u539a\u7684\u5f85\u9047\u6765\u5438\u5f15\u548c\u4fdd\u7559\u4eba\u624d\u3002<\/p>\n<\/p>\n<p><p>\u4e8c\u3001\u6750\u6599\u548c\u5b9e\u9a8c\u8d39\u7528<\/p>\n<\/p>\n<p><p>\u7814\u53d1\u8fc7\u7a0b\u4e2d\u4f7f\u7528\u7684\u6750\u6599\u548c\u5b9e\u9a8c\u8d39\u7528\u4e5f\u662f\u7814\u53d1\u8d39\u7528\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\u3002\u8fd9\u4e9b\u8d39\u7528\u5305\u62ec\u7528\u4e8e\u5b9e\u9a8c\u7684\u5404\u79cd\u5316\u5b66\u836f\u54c1\u3001\u8bd5\u5242\u3001\u539f\u6750\u6599\u4ee5\u53ca\u5b9e\u9a8c\u8bbe\u5907\u7684\u8d2d\u7f6e\u548c\u7ef4\u62a4\u8d39\u7528\u3002\u5b9e\u9a8c\u8d39\u7528\u8fd8\u53ef\u80fd\u5305\u62ec\u5b9e\u9a8c\u5ba4\u7684\u79df\u91d1\u3001\u5b9e\u9a8c\u4eba\u5458\u7684\u5de5\u8d44\u7b49\u3002\u8fd9\u4e9b\u90fd\u662f\u76f4\u63a5\u7528\u4e8e\u7814\u53d1\u6d3b\u52a8\u7684\u652f\u51fa\uff0c\u80fd\u591f\u4e3a\u4f01\u4e1a\u5e26\u6765\u65b0\u7684\u6280\u672f\u548c\u4ea7\u54c1\u3002<\/p>\n<\/p>\n<p><p>\u4e09\u3001\u4eea\u5668\u8bbe\u5907\u6298\u65e7<\/p>\n<\/p>\n<p><p>\u4f01\u4e1a\u5728\u7814\u53d1\u6d3b\u52a8\u4e2d\u4f7f\u7528\u7684\u5404\u79cd\u4eea\u5668\u8bbe\u5907\uff0c\u5982\u5206\u6790\u4eea\u5668\u3001\u6d4b\u8bd5\u8bbe\u5907\u3001\u8ba1\u7b97\u673a\u548c\u8f6f\u4ef6\u7b49\uff0c\u90fd\u4f1a\u968f\u7740\u65f6\u95f4\u7684\u63a8\u79fb\u800c\u4ea7\u751f\u6298\u65e7\u8d39\u7528\u3002\u6298\u65e7\u8d39\u7528\u662f\u6307\u4f01\u4e1a\u5728\u4f7f\u7528\u8fd9\u4e9b\u8bbe\u5907\u8fc7\u7a0b\u4e2d\uff0c\u56e0\u8bbe\u5907\u8001\u5316\u548c\u6280\u672f\u8fdb\u6b65\u5bfc\u81f4\u5176\u4ef7\u503c\u9010\u6e10\u964d\u4f4e\u7684\u8d39\u7528\u3002\u8fd9\u90e8\u5206\u8d39\u7528\u9700\u8981\u5728\u8d22\u52a1\u4e0a\u8fdb\u884c\u5408\u7406\u7684\u8ba1\u63d0\u548c\u5206\u644a\uff0c\u4ee5\u53cd\u6620\u4f01\u4e1a\u7684\u5b9e\u9645\u7814\u53d1\u6210\u672c\u3002<\/p>\n<\/p>\n<p><p>\u56db\u3001\u7814\u53d1\u573a\u5730\u79df\u91d1<\/p>\n<\/p>\n<p><p>\u7814\u53d1\u573a\u5730\u7684\u79df\u91d1\u4e5f\u662f\u7814\u53d1\u8d39\u7528\u7684\u4e00\u90e8\u5206\u3002\u4f01\u4e1a\u4e3a\u4e86\u8fdb\u884c\u7814\u53d1\u6d3b\u52a8\uff0c\u901a\u5e38\u9700\u8981\u79df\u8d41\u6216\u8d2d\u7f6e\u4e13\u95e8\u7684\u7814\u53d1\u573a\u5730\uff0c\u5982\u5b9e\u9a8c\u5ba4\u3001\u7814\u53d1\u4e2d\u5fc3\u7b49\u3002\u8fd9\u4e9b\u573a\u5730\u7684\u79df\u91d1\u548c\u7ef4\u62a4\u8d39\u7528\u4e5f\u662f\u4f01\u4e1a\u7814\u53d1\u6210\u672c\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\u3002\u5408\u7406\u7684\u7814\u53d1\u573a\u5730\u80fd\u591f\u4e3a\u7814\u53d1\u4eba\u5458\u63d0\u4f9b\u826f\u597d\u7684\u5de5\u4f5c\u73af\u5883\uff0c\u63d0\u9ad8\u7814\u53d1\u6548\u7387\u548c\u6210\u679c\u3002<\/p>\n<\/p>\n<p><p>\u4e94\u3001\u529e\u516c\u8d39\u7528<\/p>\n<\/p>\n<p><p>\u529e\u516c\u8d39\u7528\u5305\u62ec\u7814\u53d1\u4eba\u5458\u7684\u529e\u516c\u8bbe\u5907\u3001\u529e\u516c\u7528\u54c1\u3001\u6c34\u7535\u8d39\u3001\u901a\u8baf\u8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href=\"https:\/\/docs.pingcode.com\/blog\/project-management\/23316.html\" 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