《股份有限公司会计制度》规定 :自行开发并按法律程序申请取得无形资产 ,按取得时发生的注册费、聘请律师费等费用作为无形资产入账 ,开发过程中发生的费用 ,计入当期费用。而企业对研究开发费用的基本做法是 :如果为企业自行研究开发的 ,因研究开发能否成功未能确定 ,所以一 The Accounting System for Joint-Stock Companies stipulates that if an intangible asset is self-developed and applied for according to legal procedures, it shall be recorded as an intangible asset according to the registration fee and the lawyer’s fee incurred during the acquisition, and the expenses incurred in the development process shall be recorded into the current expenses. The basic R & D costs of the business approach is: If the research and development for the enterprise, due to the success of research and development failed to determine, so a