这在一定程度上说明新会计准则对R&D支出会计处理方式由全部费用化改为有条件资本化方式的合理性。

The conclusion illustrated the alteration of accounting method of R&D expenditures from capitalization under certain conditions to all expensing was rational.

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在一个我们刚才所描述的那么大规模的项目中，从一个会计的角度来看，大多数——即使不是全部——支出是人力成本。

In a project of the size we just described, most — if not all — the expenditures are for labor, from an accountancy perspective.

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公司会计，他们希望确保公司只在绝对必要的时候才购买硬件，并且公司可以从支出(不管是日元、欧元还是人民币)中得到最大化的利益。

Corporate accountants who want to make sure that hardware is only purchased when it is absolutely needed, and that the company gets the best value for its dollars (or yen, or euros, or yuan).

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