企业研发费用的税收筹划研究 - xzbu.com 中国论文网 关键词:研发费用;税收筹划;资本化;费用化 [gap=458]Keywords: research and development costs; tax planning; capitalization; expensing
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EXPENSINg DWG 展开图
Extremely Expensing Duties on Relatives 极度扩张型亲情义务观
Part expensing 部分费用化
all expensing 全部费用化
expensing strategy 支出战略
R&D Expensing 研发费用
Third, aiming at the conflict situation, it puts forward to revise the expensing treatment in view of the legal capital system, and builds a financial theory and method system.
再次,针对我国会计准则与《公司法》关于股权薪酬确认相矛盾的现实问题,提出我国股权薪酬的费用化处理要在法定资本制的基础上进行修正,并搭建起比较完整的、关于股权薪酬的会计处理方法和财务指标体系。
参考来源 - 我国企业股权薪酬费用化处理的探讨·2,447,543篇论文数据,部分数据来源于NoteExpress
同义词: disbursal disbursement
"at the expense of"
"he kept a careful record of his expenses at the meeting"
以上来源于: WordNet
N-VAR Expense is the money that something costs you or that you need to spend in order to do something. 花费
He's bought a big TV at vast expense so that everyone can see properly.
他花了很多钱买了台大电视,这样人人都可以看清楚了。
N-PLURAL Expenses are amounts of money that you spend while doing something in the course of your work, which will be paid back to you afterwards. (由雇主报销的工作) 开支 [商业]
Her airfare and hotel expenses were paid by the committee.
她乘飞机及住酒店的费用由该委员会支付了。
PHRASE If you do something at someone's expense, they provide the money for it. 由…付费
Should architects continue to be trained for five years at public expense?
建筑师继续受训5年应由公众付费吗?
PHRASE If someone laughs or makes a joke at your expense, they do it to make you seem foolish. 捉弄 (某人)
I think he's having fun at our expense.
我看他是在拿咱们寻开心。
PHRASE If you achieve something at the expense of someone, you do it in a way that might cause them some harm or disadvantage. 以牺牲 (某人的利益) 为代价
According to this study, women have made notable gains at the expense of men.
根据这项研究,女性以牺牲男性的利益为代价而取得了显著收益。
PHRASE If you say that someone does something at the expense of another thing, you are expressing concern that they are not doing the second thing, because the first thing uses all their resources. 以牺牲 (某物) 为代价 [表不满]
The orchestra has more discipline now, but at the expense of spirit.
该管弦乐队现在更有纪律了,但却牺牲了士气。
PHRASE If you go to the expense of doing something, you do something that costs a lot of money. If you go to great expense to do something, you spend a lot of money in order to achieve it. 花大钱 (做某事)
Why go to the expense of buying an electric saw when you can borrow one?
你能借到电锯,却为何去花钱买呢?
Expenditure for Construction of Teachers in Universities and Colleges: Expensing or Capitalized?
高校师资队伍建设支出:费用化或资本化?。
We think that only the investors identify the R&D expenditures, the cost has the meaning of being capitalized, otherwise it should be expensing.
我们认为,企业支付的R&D费用只有在得到投资者认同的前提下才有资本化的意义,否则应将其费用化。
The conclusion illustrated the alteration of accounting method of R&D expenditures from capitalization under certain conditions to all expensing was rational.
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。
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