1) development cost
开发费用;研制费用
2) R&D expense
研究开发费用
1.
Discussion on Accounting Problem of R&D Expenses in High-technology Corporation;
高新技术企业研究开发费用会计问题探讨
2.
This paper introduces the present situation of the accounting treatment of R&D expenses of our country s enterprises,and in the light of the problems existing in the current accounting treatment,puts forward some suggestions for improvement,and gives the treating process and the requirements for using this method.
介绍了我国企业研究开发费用会计处理的现状,针对目前会计处理方法存在的问题,提出了改进的建议,并给出了处理过程以及使用该方法的要求。
3) research and development expenses
研究开发费用
1.
Analyzed research and development expenses enterprises assembled together more reasonable as period charge or as capitalization treatment.
那么企业归集的研究开发费用是作为期间费用,还是作为资本化处理更趋合理,就这一问题进行了分析。
4) research and development costs
研究和开发费用
1.
A Study of accounting for research and development costs;
研究和开发费用的会计处理研究
5) R&D expense
研发费用
1.
This paper expounds the current accounting treatment of R&D expense of intangible assets,analyzes the accounting treatment of R&D expense in Chinese new and old accounting standards,and advances some suggestions for perfecting the accounting treatment of R&D expense of intangible assets.
阐述了现行的无形资产研发费用的会计处理方法,并就我国新旧会计准则研发费用的会计处理进行了分析,提出了完善无形资产研发费用会计处理的建议。
2.
As you known, R&D expense ,which is very high , plays an important role in a public company on the growth enterprise market.
这些企业的共同特点是研发费用非常高 ,而且在公司中起着举足轻重的作用。
6) R&D
[英][ɑ:(r)] [美][ɑr]
研发费用
1.
The Inspiration of International Research on R&D Accounting Process;
研发费用会计处理国际研究启示
2.
Based on data of foshan city of Guangdong province ,we investigate the relationship between R&D、economic growth and tax dedication by means of empirical test.
笔者以广东省佛山市的有关数据为基础,运用实证研究方法,检验了研发费用、经济增长与税收贡献三者之间的逻辑和经验关系。
补充资料：研究开发人要求委托人支付开发费用和报酬的权利
研究开发人要求委托人支付开发费用和报酬的权利：根据《合同法》第331条的规定，委托人的主要义务是按照约定支付研究开发经费和工作的成本，除当事人另有约定的外，委托人应当承担全部研究开发经费。按照合同约定，研究开发经费可以在研究开发工作开始前一次支付，也可以分期支付。当事人可以约定 按照实际需要支付，也可以约定包干使用。《合同法》第331条
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条