第八条企业内部研究开发项目研究阶段的支出，应当于发生时计入当期损益。
Article 8the research expenditures for its internal research and development projects of an enterprise shall be recorded into the profit or loss for the current period.
最近一项关于未来的手机服务与新产品设想的比较研究，是从内部来源的顾客提出的，即专业的开发人员和技术专家。
A recent study of future mobile phone services compared new product ideas from customers with those put forth by "internal" sources: professional developers and technology experts.
Google利用了其对于大型数据库的研究成果并借助其内部的开发方法创建了一个强大但略显局限的环境。
Google is leveraging the work it has done with big databases and its internal development methods to create a powerful but more restrictive environment.
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.
对研究阶段得到的信息进行分析，现在有助于把内部的品牌，准备好转变为外部品牌，并有助于推动新网站的开发。
The analysis of information created during the research stage helped create the internal brand now ready to become an external brand, and helped drive development of the new website.
开发机器翻译系统，不仅要研究一种语言内部的歧义，而且还要研究两种不同语言间的歧义。
To develop machine translation system, not only must we analyse the ambiguities inside a language, but also we have to study the ambiguities between two different languages.
应用数理统计的原理和方法，研究开发了内部过电压统计分析软件。
Applying the theory and method of mathematical statistics, the statistical analysis software for internal overvoltage is studied and developed.
将策划学原理和旅游开发相结合，对旅游节庆策划方法、策划内容、策划流程及其运行的内部机理进行了研究。
To study tourism festivals on the aspects of planning approaches, planning content, general procedure and internal operation mechanism, combining the theory of planning and tourism development.
国内研究与开发体育无形资产时间较晚，亟待解决其整体规模不足、内部结构不合理、尚未真正走向市场等问题。
Research and the development of sports intangible assets is later in China, and the questions include small-scale, irrationality of the interior structure and not yet masketization and so on.
目前紧凑型天然气重整器的开发设计，主要集中在材料方面的研究，而内部机理方面的研究较少。
However, the current research and design on compact natural gas reformer are still focused on the materials, and few studies on mechanism have been conducted.
第三部分从内部控制的角度分析ABC集团前期开发运营中的得失，总结研究结论。
The third part analyses the gains and losses in the early development stage of Group ABC from the perspective of internal controlling, concludes the research.
油田开发过程的系列研究成果说明，地面形变测量研究是研究地球内部流体储层体变化过程的有效手段之一。
The above-mentioned results demonstrate the measurement of surface deformation is one of effective measures to monitor the varying process of internal fluid reservoir.
采用最先进的软件工具，并且公司内部研究与开发专用的软件工具。
Thermal Calculation at its best is supported by using up-to-date software tools. Furthermore, our own tools are developed, founded on the advances of the in-house research and development.
在管理信息系统战略研究中可以采用外部价值链和内部价值链分析方法确定管理信息系统的开发战略重点。
The analysis of exterior value link and interior value link can be used to make sure a key of MIS development strategy.
介绍了一种基于CAN总线的分布式工业机器人控制器的研究开发情况，实现了总线与各模块的接口设计，并制定出相应的机器人控制器内部通信协议。
This paper introduces a kind of industrial robot based on CAN and implements the interface between the communication bus and the system's modules. It also brings forward communication protocol.
然后，研究了开发类科研院所内部资源条件评估方法和企业化转制内部战略要素定量评价方案；
Thirdly, the evaluating method of interior resources and the evaluating scheme of interior strategic factors of the transformation is studied;
站在财务资源观的角度研究了资本结构、内部现金流、企业规模和盈利能力等因素对企业研发与开发（R&D）投入活动的影响。
This paper analyses the status quo of Chinese enterprises invested R&D activities and the factors affecting, shortage of funds hinder China's technological innovation is the first factor.
站在财务资源观的角度研究了资本结构、内部现金流、企业规模和盈利能力等因素对企业研发与开发（R&D）投入活动的影响。
This paper analyses the status quo of Chinese enterprises invested R&D activities and the factors affecting, shortage of funds hinder China's technological innovation is the first factor.
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