开发支出

把脉我国研究开发支出的会计处理万古霉素的研究开发

The accounting of research and development expenditure Process development of vancomycin

浅谈研究开发支出的确认原则

U. S. RESEARCH AND DEVELOPMENT On the Principles of R & D Expenditure

知识经济下的研究开发支出的会计处理

Accounting for Research and Development in Knowledge Economy

论研究与开发支出的会计处理浅谈成本会计

Accounting Disposal of the R & D Cost

而研究和开发支出也对越南吸引外国直接投资有着积极和显著的贡献。

Expenditure on development and research has contributed positively and significantly in attracting FDI in Vietnam .

行业分析师相信，随着能源集团削减开发支出，北海将首当其冲。

Industry analysts believe that the North Sea will be targeted as energy groups curb spending on development .

携程网产品开发支出的年度增长，主要由于聘用了更多的产品及业务开发人员。

Ctrip product development expenditures of the annual growth , due mainly to employ more products and business development staff .

在传统成本核算体系下，研究与开发支出往往作为费用处理。

In the system of the conventional costing , the expenditure of research and development is always treated as the expense .

如何确认和处理企业的研究与开发支出，一直是会计界争论很大的问题。

How to confirm and dispose the research and development ( R & D ) cost is a highly controversial problem in accounting circles .

在人力资源会计处理中要在遵循必要的会计原则前提条件下核算人力资源的取得价值、开发支出、离职成本、新增价值或潜在价值增值，设置相应账户并对此做出相应的信息批露。

With the accounting principle Human resources account calculates value or cost of obtain development and demission , set accounts and reveal accounting information .

研究的结果有助于投资者更为深入地理解开发支出的作用，从而做出正确的投资决策。

The results of this paper will help investors understand more deeply about the usefulness of R & D capitalization to make the right investment decisions .

对于数额如此庞大的研究开发支出，会计界如何对其规范，以反映企业的真实财务状况呢？

With such enormous R & D costs , how to regulate it is on the agenda in order to reflect the real financial position of companies .

现今社会，公司竞争力的提高越来越依赖于技术进步，这使得研究开发支出在企业中占有重要地位。

Nowadays , technology is more important for a company 's competition in market , so expense on research and development is more important in a company .

新《企业会计准则》中研发费用资本化存在的问题，主要体现在研究支出和开发支出划分的比较模糊，在一定程度上缺乏可操作性；

Research cost capitalization in new Enterprise Accounting Standard is that the division between research and development expenses is unclear and lack of operability to some degree .

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。

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 .

焦点之二：研究与开发支出的处理论文通过比较分析研发支出各种会计处理方法以及研发支出费用化和资本化处理的优缺点后。

Second of the focus : the treatment of R & DThere are various kinds of accounting treatment method on research and develop expenditure , research and develop expenditure expenses or capitalize is the two mean methods .

在一次面向丹麦学生代表团的讲话中，我曾经倡导仔细衡量结果，理由是许多开发支出都是为了赶时髦，所恃证据并不充分。

I once gave a talk to a delegation of Danish students in which I advocated careful measurement of results , on the grounds that a lot of development spending is faddy and based on sketchy evidence .

未来对开发支出价值相关性的研究应当区分行业，进行更为长期的设计检验，以保证研究结论的可靠性和稳健性。

Future study on the value-relevance of development expenditures should distinguish among industries , and the design should be of a more long-term test in order to ensure the reliability and robustness of conclusions of the study .

企业之间产品品种和质量的竞争愈演愈烈，产品更新换代的速度越来越快，与此相应，企业的研究与开发支出占企业总支出的比重也越来越大。

The competition of product variety and quality becomes fiercer , with product replaced more and more fast . Correspondingly , the enterprises ' R & D spending accounted for the portion of total expenditure is also growing .

土地财政主要通过两条途径具体影响城市经济发展。第一，土地出让要求的前期土地开发支出，不但直接增加了投资需求也为城市基础设施的完善和地区经济发展做出了重要的贡献。

Land finance impact the urban economic development through mainly two specific ways . Firstly , in the early stage of land transfer , it required land expenditures , which directly increases the investment demand for the improvement of urban infrastructure and contributes greatly to regional economic development .

研究与开发费用支出作为一种投资，是制造业企业竞争战略的一个重要组成部分，那么RD投入对企业的影响是什么呢？

RD expenditure is very important for manufacturing firms , then what is the influence to the firms ?

如果没有RationalAssetManager，研究和开发的支出无疑将会很高，尤其是如果没有发现既有模型，那么，费用会更高。

Without Rational Asset Manager , research and development costs would undoubtedly have been higher , perhaps even much higher , especially if it they had not discovered the existing model .

2008年全社会研究开发经费支出与国内生产总值的比值达到1.52%。

In2008 , the R & D expenditure of China accounted for1.52 % of GDP .

但次年技术开发费用支出首先在余额中列支，不足部分再在成本中列支。

But the technical expenses shall first be paid by the balance and the insufficient part shall be paid from the costs .

思科、戴尔、惠普及摩托罗拉已经发现他们的研究开发部门支出额占销售额比率降低。

Businesses such as Cisco , Dell , HP , and Motorola have seen their R & D spending dropped as a percentage of sales ;

同时，披露本期发生的内部研究开发项目支出总额，以及计入研究阶段支出金额和计入开发阶段的金额。

Simultaneously , gross expenses for its internal research and development projects of an enterprise occurred in the current period , and expenses recorded into the research stage and development stage shall be disclosed .

尽管个别国家的趋势有所不同，但可以说研究与开发经费支出趋势的最显著特点是在这些国家的整个研究活动中，企业的作用在逐步增强，而政府的作用则处于停滞不前的状态。

Though individual country trends are diverse , it can be said that the most salient feature of the trends in R & D expenditures is an increasing business role in the total research enterprise of OECD countries , and the relatively stagnating role of government in this field .

如今GNP中用于研究和开发的联邦支出百分比

Today , federal spending on research and development as a percentage of GNP

并规定企业内部研发项目在研究阶段的支出，应当于发生时计入当期损益；在开发阶段的支出满足特定条件的，可以确认为无形资产。

And provides for internal R & D projects at the research stage of the expenditure should be included in the current profit and loss occurs ; expenditures during the development phase to meet the specific conditions and can be recognized as intangible assets .

斯利姆说，解决办法是让美国政府在受企业和个人（想必是相当有钱的个人）资助的开发项目上增加支出。

He said the solution is to have the government spend more on'development programs'that are funded by businesses and individuals ( presumably wealthy individuals ) .