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。
In the system of the conventional costing, the expenditure of research and development is always treated as the expense.
西班牙国家报周三报道，中国的研究与开发支出全球排名第二，已成为世界第二大创业板市场。
China has become the second largest venture market in the world, as the country's research and development expenditure 1 ranks second worldwide, Spanish newspaper el PAIS reported on Wednesday.
西班牙国家报周三报道，中国的研究与开发支出全球排名第二，已成为世界第二大创业板市场。
China has become the second largest venture market in the world, as the country's research and development expenditure1 ranks second worldwide, Spanish newspaper el PAIS reported on Wednesday.
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