【多选题】【消耗次数:1】
下列有关专项应付款及其业务处理表述正确的有
专项应付款一般核算政府作为资本性投入的具有专门用途或特定用途的款项
在收到政府拨付的专门款项时,企业需要作为“专项应付款”处理
在专门项目研发结束时,如项目取得成功,则应将对应的专项拨款转为企业的“资本公积”;如失败,则应将失败所发生的研发费用冲减“专项应付款”
在项目取得成功的情况下,政府通过专项拨款最终成为企业的所有者之一
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