目的分析清洁手术预防性应用抗生素规范化方案的临床效果及医疗费用合理支出的可行性。
OBJECTIVE To analyze the clinical effectiveness and costs of the standardized preventive use of antibiotics in sterile surgery.
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；
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.
需要您的支持准备的前10项Y2011支出备件厂摘要，其目的是，看看是否有一些应予资本化的费用。
Need your support to prepare a plant summary of top 10 items for spare parts spending in Y2011, the purpose is to see if there is some expense should be capitalized.
会计上通常用“资本化”这个词来表述记入资产账户而非费用账户的支出。
The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
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.
高校师资队伍建设支出：费用化或资本化?。
Expenditure for Construction of Teachers in Universities and Colleges: Expensing or Capitalized?
高校师资队伍建设支出：费用化或资本化?。
Expenditure for Construction of Teachers in Universities and Colleges: Expensing or Capitalized?
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