会计词汇接龙 ... 当期的需要 current demand 当期费用 period charges 当期股息规则 nimble dividend rule ...
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1974年，会计准则委员会决定，内部开发专利权的研究开发成本随着其发生而计入当期费用。
In 1974, the Financial Accounting Standards Board determined that all research and development costs of internally developed patents are expensed as they are incurred.
但由于这些好处的存续期不确定，一般实践中几乎全都将这类性质的支出作为当期费用处理。
But because of the uncertain duration of the benefits, it is almost universal practice to treat expenditures of this nature as expense of the current period.
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