Analyzed research and development expenses enterprises assembled together more reasonable as period charge or as capitalization treatment.
那么企业归集的研究开发费用是作为期间费用,还是作为资本化处理更趋合理,就这一问题进行了分析。
Research cost capitalization in new Enterprise Accounting Standard is that the division between research and development expenses is unclear and lack of operability to some degree.
新《企业会计准则》中研发费用资本化存在的问题,主要体现在研究支出和开发支出划分的比较模糊,在一定程度上缺乏可操作性;
In addition, to facilitate this promotional initiative, we will extend the profits tax deduction for research and development expenses to cover expenses on design-related activities.
此外,为了配合这项计划,我们会把有关研究开发支出的利得税扣减适用范围,扩展至与设计活动有关的支出。
Expenses of materials, fuel and power directly consumed in the research and development activities.
从事研发活动直接消耗的材料、燃料和动力费用。
The amortized expenses of such intangible assets as software, patent rights and non-patented technologies used exclusively for research and development activities.
专门用于研发活动的软件、专利权、非专利技术等无形资产的摊销费用。
Depreciation expenses or rentals for instruments and equipments used exclusively for research and development activities.
专门用于研发活动的仪器、设备的折旧费或租赁费。
Expenses for argumentation, assessment, and acceptance check of research and development results.
研发成果的论证、评审、验收费用。
Expenses for argumentation, assessment, and acceptance check of research and development results.
研发成果的论证、评审、验收费用。
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