id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-9141	Wang, Zelin; Chen, Yijun	Research on Capitalization of R&D Investment of H Company	2023	5	.pdf	application/pdf	3680	147	32	Taking H Company as the case object, this paper finds that: first of all, declining profit and continuously rising R&D investment may be the main reason why H Company's R&D investment changes from full cost to partial capitalization. Due to the strong subjectivity of the accounting treatment of pharmaceutical enterprises' R&D investment, this paper provides two levels of suggestions for enterprises and regulatory authorities, aiming at solving the problems faced by enterprises in the capitalization of R&D investment, and to provide reference for solving the problem.	cache/fbem-9141.pdf	txt/fbem-9141.txt