所有“标准化”的场外衍生品都将被清算，然后在交易所进行交易。而且那些大型工业企业在交易时，利差和资本支出都会受到更加严格的监管。
All "standardised" OTC derivatives would be cleared and traded on an exchange, and even large industrial firms would incur stricter margining and capital charges on their trades.
油气开发活动所发生的支出，应当根据其用途分别予以资本化，作为油气开发形成的井及相关设施的成本。
Oil and gas development costs are capitalised as the respective costs of Wells and related facilities for oil and gas development based on their intended use.
企业可自行决定支出资本化的标准。
Enterprises have the discretion to determine a threshold above which expenditures are capitalized.
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.
未能确定该探井是否发现探明经济可采储量的，在完井后一年内将钻探该井的支出予以暂时资本化。
Drilling exploration costs are temporarily capitalised pending the determination of whether economically proved reserves can be found within one year of the completion of the Wells.
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.
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?
油气勘探支出包括钻井勘探支出和非钻井勘探支出，钻井勘探支出的资本化采用成果法。
Oil and gas exploration costs include drilling exploration costs and the non-drilling exploration costs. The successful efforts method is used for the capitalisation of the drilling exploration costs.
油气勘探支出包括钻井勘探支出和非钻井勘探支出，钻井勘探支出的资本化采用成果法。
Oil and gas exploration costs include drilling exploration costs and the non-drilling exploration costs. The successful efforts method is used for the capitalisation of the drilling exploration costs.
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