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。

youdao

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；

youdao

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。

youdao

Continued discipline by companies in keeping costs under control, particularly research and development expenses, is helping the bottom line.

FORBES: Euro Drug Stocks: Safe Haven In Troubled Times

There have been concerns on Wall Street that research and development expenses are no longer justifiable with current success rates.

FORBES: Ten Pharmas Aim To Cut Red Tape To Speed Drug Development

But the high prices of many patent-protected drugs generate the revenues needed to underwrite the massive research and development expenses that the inventors of brand-name drugs incur.

FORBES: Over-The-Counter Remedies That Would Reduce Health Care Costs