1)R&D expenditure研发支出
1.In order to maintain their core competitiveness and sustainable competitive advantage, enterprises, especially high-tech enterprises are actively engaged in R&D activities, which brought R&D expenditures (R&D) surge.文章首先对研发的定义、特征以及研发支出范围做出界定,本文倾向于国际会计准则委员会对研究与开发的定义。
英文短句/例句
1.Comparison Study on Accounting Treatment of R&D Expenditure;研发支出会计处理方式综合比较研究
2.Study on Accounting Problem of R&D Expenditure Conditional Capitalization in Enterprises;企业研发支出有条件资本化会计问题研究
3.China s High-Tech Enterprises Equity Incentives and R&D Spendings;我国高科技企业的股权激励与研发支出分析
4.Analysis of the effect of city finance guiding self research expense;市级财政引导自主研发支出的效果分析
5.The Accounting Check of Research and Development Expenditure under the New Age of Knowledge-based Economy;新知识经济时代下研发支出的会计核算
6.A Study of Motives of Capitalizing R & D Expenditure:Evidence from A Share Market企业研发支出资本化的动因研究——来自A股市场的经验证据
7.An Empirical Study on the Relationship between Corporate Governance and R&D Expenditure in High-tech Enterprises高新技术企业内部治理与研发支出相关性实证研究
8.gross national expenditure on R and D国家研究发展支出总值(国家研发总支出)
9.Research of Public Expenditure Transition and Its Economic Development Effect;公共支出转型及其经济发展效应研究
10.On the Accounting Management of nterprise Reseach and Developing Expenditure;浅谈企业研究与开发支出的会计处理
11.Study on Accounting Treatment of Research and Development Expenditures in Enterprises;企业无形资产研究与开发支出相关问题研究
12.amount of deferred research and development costs amortized and charged to expense for the current period在本期摊销并记为支出的递延研究和发展费用
13.Of this total, expenditure on research and development (R&D) was 52.6 billion Yuan, up 9.2 percent over the previous year.其中，研究与发展经费支出526亿元，增长9.2％。
14.A Study on the Incentive Effect of Tax Expenditure on High-Tech Industry Development;税式支出对高技术产业发展的激励效应研究
15.Research on the Expenditure Performance of Hunan Comprehensive Agricultural Development Funds;湖南省农业综合开发资金支出绩效研究
16.Study on Tax Expenditure Politics for Promoting the Coordinated Development of Urban and Rural;促进城乡协调发展的税式支出政策研究
17.A Research on the Strategy of Tax Expenditure of Prompting Harmonic Development of Regional Economy;税式支出促进我国区域经济发展问题研究
18.The Study of the Rural Economics Function of the National Public Expenditure on Agriculture in Chinese;农业财政支出对农村经济发展的效应研究
相关短句/例句
R&D expenditures研发支出
1.It makes an analysis on the influence factors of R&D expenditures with a mathematic model.通过建立数学模型,对研发支出的影响因素作了具体分析。
3)R&D cost研究开发支出
1.Through analysis of the accounting methods of R&D cost and related information disclosure in domestic public companies,this paper aims to explore the outlook of accounting for R&D,guided with basic theories.本文试图在对我国上市公司研究开发支出会计处理和信息披露状况的分析的基础上,结合相关的基本理论,思考我国研究开发支出会计处理“前方的路”。
4)Business R&D expenditure企业研发支出
5)research and development expenditures研究和发展支出
6)research and development expenditures研究和开发支出
延伸阅读
划分收益性支出与资本性支出原则划分收益性支出与资本性支出原则 划分收益性支出与资本性支出原则在会计核算中严格区分收益性支出与资本性支出，以正确计算企业当期损益的原则。这一原则要求企业会计在进行支出的确认时.把两类性质不同的支出区别开来，并正确地计算当期报益。对于属于收益性的支出应计入当期损益，在当期损益表中反映;对于不属于收益性的支出(即资本性支出)则应计列为资产，在资产负债表上反映如果一项收益性支出错计为资本性支出.会使该期间资产多计.费用少计，净收益多汁。如果一项资本性支出错计为收益性支出.会使该期间资产少计，费用多计，净收益少计因此.会计核算中坚持这一原则，有利于会计核算真实地反映经营损益情况.便于分析企业的资金结构，为会计信息使用者提供更为可靠的信息
