1) the expenditure for research and experimental development
科研试验开发费用
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) development cost
开发费用;研制费用
6) outlay of national defense research and experimentation
国防科研试验经费
补充资料：科研
科学研究：～计划ㄧ推广～成果 。
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