all investments made during the development stage by enterprises engaged in the exploitation of oil resources shall taking the oil gas field as a unit be aggregated and treated as capital expenditures
从事石油资源开采的企业在开发阶段所作的投资，应当以油气田为单位汇总，作为资本性支出
以上为机器翻译结果，长、整句建议使用 人工翻译 。