开发新技术、新产品、新工艺发生的研究开发费用；
The expenditures for researching and developing new technologies, new products and new techniques; and.
面对激烈的市场竞争，自创无形资产的研究开发费用日益增长。
In the face of the fierce market competition, the expense of researching and developing self-established non-physical assets rise increasingly.
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。
Analyzed research and development expenses enterprises assembled together more reasonable as period charge or as capitalization treatment.
通过采用另一项研究中估算方法的开发费用与方法估算精度的关系数据及模拟结果，可计算出固定价格竞标情况下使利润最大化时估算方法的开发费用。
Using the cost to produce an estimate versus accuracy data from an other study and the simulation results, the profit maximizing amount to be spent for fixed price competitive bids is calculated.
为了缩短模型计算软件的开发周期、降低开发费用，研究编制了一体化模型开发平台。
In order to decrease the developing time and developing cost of the thermal power system software based on model calculation, an integrated modular modeling software was discussed.
本文从工作实务出发，对计算机软件，土地使用权，专利权、非专利技术摊销和研究与开发费用的会计核算，谈几点看法。
The writer puts forward a few views on accounting of computer soft wares, the right of using land, patent and non patent technology amort…
本文从工作实务出发，对计算机软件，土地使用权，专利权、非专利技术摊销和研究与开发费用的会计核算，谈几点看法。
The writer puts forward a few views on accounting of computer soft wares, the right of using land, patent and non patent technology amort…
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