发展费用

研究发展费用的会计讨论文件第5号

Accounting for Research and Development Costs : Discussion Paper No.5

未摊销递延研究和发展费用的动态

Movements of unamortized deferred research and development costs

在本期摊销并记为支出的递延研究和发展费用

Amount of deferred research and development costs amortized and charged to expense for the current period

本研究旨在探讨现行上市公司之研究发展费用成长率及广告费用成长率是否对企业营收产生正向影响。

This research examines the duration effect and interaction effect of advertising and performance in the mutual fund industry .

未摊销递延研究和发展费用帐户当期终了结存；

Balance in the account of the unamortized deferred research and development costs at the end of the period ;

增加发展费用的消息，只不过是想转移对最初财政预算错误估计的注意力。

The information about increased development costs was merely a red herring to divert attention from the fact that the initial budget was wrongly estimated .

而董事会规模、上一年多角化程度以及研究发展费用等因素与累积异常报酬呈正相关。

Furthermore , the regression analysis indicates that " the board size " and " the degree of diversification in preceding year " and " the development expenditures rations " are significant positively correlated with the abnormal returns .

由于项目不断发展，费用也不断增加。但是Vaughan希望所有关于该项目的东西都能够自我支持。

As the program grew , so too did the But Vaughan wanted everything about it to be self-sustaining .

关于卫生事业发展与费用控制的探讨

Discussion on the development of health care and cost control

经过几十年的应用、发展，费用控制管理已经日臻完善，趋于成熟。

After decades of application , development , cost control and management has been improving , mature .

请留意个人发展计划费用是按学生在下学期所参与的活动项目计算。

Please note that the PDP fee is based on the activities taken by the students in the second term .

结论：以危重率为标准评价医疗费用，有利于控制费用过度增长，最终以医院技术的发展使费用降低。

Conclusion : Evaluate medical charge with severity rate is good for controlling the exceedingly increase of charge and lowering the charge by development of technique at last .

在克服当今的经济、政治、环境和社会挑战方面，我们大家都应发挥作用，并按照需要和能力，分担可持续发展的费用，共享可持续发展的好处。

We all have a role in overcoming todays economic , political , environmental and social challenges , and we must all share the costs and benefits of sustainable development according to needs and ability .

二是支出构成上，法家把促进生产发展的费用和奖励农战的俸禄支出看作是财政支出的重点，这有利于农业的发展和奴隶制财政关系向封建地租制的转化。

Second , Legalists attached much importance to the spending on promoting agricultural production and official salary for making effort to fighting enemy and agricultural production , which was helpful to the agricultural development and slave system changing into feudal one .

2012年时哈佛大学（Harvard）的芭芭拉？凯勒曼（BarbaraKellerman）曾估计，每年人们花在领导力发展方面的费用远远超过500亿美元，从最小的街角培训中心到最大的商学院。

Harvard 's Barbara Kellerman estimated in 2012 that well over $ 50bn annually was spent on leadership development , from the smallest coaching corner shop to the biggest business school .

我国营利性医疗机构发展对医疗费用的影响研究

The Development of For-profit Medical Institutions and Impact on Medical Expenditures in China

城市交通发展的完全费用分析

Entire Cost Analysis about City Traffic Development

农牧交错区的农牧业发展的生产费用与农牧业产出存在负反馈关系。

The flow capital and agriculture - stock raising production in interlacing agro - pastoral region exist a negative feedback .

近年来高新技术的迅猛发展以及医疗费用急剧增加，使制定决策更加复杂。

Recently , because of the rapid progress of high and new technology , and greatly increasing of medical expenses , medical decision making becomes more complicated .

本部针对小灵通项目涉及的已投资部分、建设规模、资金筹措、业务发展、成本费用进行了描述和分析。

For Xiao Ling Tong project , our department gives detailed descriptions and analysis of cost , accomplished investment , construction scale , fund-raising , and business development .

另外一项措施是创建一个协调公共和私人研究基金的平台，对研究和发展的公共费用给予最小的指令性管制要求。

Another move will be the creation of a platform to co-ordinate public and private research funding and a minimum mandatory requirement for public spending on research and development .

这一改革有利于电力市场中各市场竞争主体之间的竞争，将天然垄断的输电网独立出来不仅有利于电网的发展、输电费用的控制，而且有利于各市场竞争主体之间的公平竞争。

After the grid separates form the generation , it is benefit to the fair competition of participants , to the control of transmission charges , and to the development of grid .

格兰杰因果检验和脉冲响应分析结果表明，我国财政用于支持非营利组织发展的民政费用支出与财政收入呈正相关关系。

As is showed by the Granger causality test and the impulse response analysis show , our civil expenses regarded as a financial support for the development of non-profit organization is positively correlated with financial income .

我国私营企业发展初期交易费用的类型主要有：企业与政府的交易费用（或称为准入费用）；规制费用；

There were mainly 4 kinds of trade expenses at the initial development stage of Chinese private enterprises , such as the trade expenses between enterprises and governments , regulation expenses , the trade expenses inside enterprises , and the constant expenses of enterprises .

方法：从科技发展、医疗费用和药品消费、新药研发中心转移及跨国公司的发展情况等方面阐述全球新药研发与生产的发展现状。

METHODS : The development and manufacture of new drugs in today 's world market were analyzed in the respect of advancement of technology , medical fee , drug consumption , transferring of research and development center , as well as the development of multinational enterprises .

中小企业电子商务发展模式的交易费用经济学分析

Transaction Expense Analysis of E - Commerce Development in Small-and Middle-Size-Enterprises

可持续发展的公路运输费用效益分析

Cost and profit analysis on the sustainable development of the highway transportation

随着国民经济的发展，高等教育费用逐年增加。

With the development of national economy , education cost increases year by year .

随着计算机和通讯系统的巨大发展，通讯的费用也大幅度降低。

With the tremendous developments in both computing and communications , cost has really declined substantially .

企业间专业化分工与产业集群组织发展&基于交易费用的分析视角

Specialized labor division among enterprises and the organizational development of industrial cluster-on the basis of the view of trading costs