Instead, semiconductor firms simply squeezed more patents out of existing research and development expenditures.
相反，半导体公司只是从现有的研发支出中榨取更多的专利。
The development expenditures of the intangible assets can be reliably measured.
归属于该无形资产开发阶段的支出能够可靠地计量。
We find that the proportion of development expenditures to total assets can well explain both the abnormal return and the earning quality.
本文的主要实证结论如下：开发支出占总资产比不仅能显著解释股票超额回报率，而且对公司盈余质量也具有显著的解释力。
The amount recorded into profit or loss for the current period and those confirmed as the research and development expenditures for intangible assets.
计入当期损益和确认为无形资产的研究开发支出金额。
It also includes development and use of program-specific procedures for making and reporting expenditures.
它也包括产生和汇报支出的特定规划过程的开发和使用。
The 2010 Booz &Co. ranking of companies by their expenditures on research and development places Apple 81st.
2010年Booz公司发布的公司研发支出额排名上，苹果在81位。
Net depletion is the ultimate decline curve even after conducting more development drilling, workover and other expenditures to increase production.
净枯竭是指进行更多开发钻井、修井和其他支出以提高产量后的最终递减曲线。
First, test the causal relationship between fiscal expenditures on agriculture in Liaoning Province and agricultural development.
首先对辽宁省财政农业支出和农业增长的因果关系进行检验。
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.
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.
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。
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