research_and_development_expense

1.In 2006 in our country new revision criterion, research and development expense processing had some change.
在2006年我国新修订的准则中，研发费用的处理也有了新的变化。
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2.In the system of the conventional costing, the expenditure of research and development is always treated as the expense.
在传统成本核算体系下，研究与开发支出往往作为费用处理。
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