If anything, based on a rational allocation of capital, R&D should now be consuming less resource.
事实只能是，基于资金的合理分配，现在研发应该消耗更少的资源。
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。
RESULTS & CONCLUSION: Asthma could be treated by rational medication. The prospects for the R& D of antasthmatics are broad.
结果与结论：合理的药物治疗可控制哮喘，抗哮喘药的研制与开发具有广阔前景。
应用推荐