研发费用

每个公司都将承担一半研发费用。

Each company will bear half the costs of research and development .

在2006年我国新修订的准则中，研发费用的处理也有了新的变化。

In2006 in our country new revision criterion , research and development expense processing had some change .

延续执行企业研发费用加计扣除75%政策，将制造业企业加计扣除比例提高到100%，用税收优惠机制激励企业加大研发投入，着力推动企业以创新引领发展。

We will continue to implement the policy of granting an extra tax deduction of 75 percent on enterprises ' R & D costs , and we will raise this to 100 percent for manufacturing enterprises . By employing such mechanisms for preferential tax treatment , we can encourage enterprises to increase R & D spending and pursue innovation-driven development .

若扣除研发费用，Twitter是盈利的。

Take away the R & D expense and twitter would be profitable .

GAO的报告显示，自2007年起，研发费用上升了26%，而时间也过去了五年之久。

The GAO report concluded that since 2007 development costs had risen by 26 % and the timetable had slipped by five years .

首先，本文通过文献回顾梳理了关于RD投入影响因素、有条件资本化研发费用与企业RD投入的研究现状。

First , we put in order the literature review concerning what factors can affect R D investment the relationship , and the relationship between conditionally capitalizing R D expenses and corporate R D investment .

研究机构Bernsteinresearch的数据表明，埃洛普2010年担任CEO的时候，诺基亚每年的研发费用高达50亿欧元，这一数字占手机产业研发总经费的30%。

When Mr. Elop took over as CEO in 2010 Nokia was spending 5 billion a year on R & D-30 % of the mobile phone industry 's total , according to Bernstein research .

飞机的研发费用将由三个版本的战斗机共享，另外八个国家也会出资帮助制造和购买F-35。

Development costs would be shared across the three versions and with eight foreign partners who were also buying and helping to build the F-35 .

两家公司合作恰逢保时捷公司极力要为消费者提供一款豪华SUV车型，而保时捷当时又不想独自承担自主研发费用。

The partnership between the two corporations was born out of Porsche 's desire to offer consumers a luxury SUV without having to shoulder the entire cost of developing one on its own .

但要将这架X-2改造成一架作战飞机需要数十亿美元研发费用，这也反映出，日本要想跟上中国日益增长的军事实力，将面临痛苦的选择。

But with billions of dollars in development costs needed to turn the X-2 into a fighting aircraft , the flight also shows the painful choices ahead for Japan as it tries to keep up with China 's growing military might .

研发费用会计处理国际研究启示

The Inspiration of International Research on R & D Accounting Process

研发费用对会计信息有用性的影响

The Influence of R & D Expensing on Accounting Information Usefulness

对新《企业会计准则》内部研发费用资本化的探讨

Discussion on Capitalization of Internal Research Development Cost on New Enterprise Accounting Standard

所以说，这个研究中心支付了微软系统的研发费用，而微软仅仅支付了这套系统的改良费用。

So Xerox paid for the research ; Microsoft paid only for development .

高额的研发费用与市场费用投入；

Income and Expense Statement high input of R & D and market expense ;

浅析现代企业技术研发费用的会计处理

Brief Analysis on the Accounting Treatment of R & D Cost in Modern Enterprises

做好研发费用信息披露工作；

On working The information disclosing of the R & D fee should be conducted well .

现行会计制度对研发费用一律资本化的做法，存在诸多问题。

As for the capitalization for the fee concerning R & D , there exist many problems .

私人公司的反应则是减少资本支出（8-5%），减少研发费用（7-12%）；

Private firms reacted by reducing capital expenditure ( by8-15 % ) and research and development ( by7-12 % );

如果将564亿美元的研发费用也算进去，飞机的造价就从8100万美元变为现在的1.56亿美元。

Adding in $ 56.4 billion of development costs , the price rises from $ 81m to $ 156m .

这个伙伴关系降低了治疗结核病、牛皮癣、糖尿病和关节炎的研发费用。

The partnership has brought down the cost of research and development in TB , psoriasis , diabetes and arthritis .

戴盛明说，新的管理办法并不能让中国医药企业去开发原研药，因为它们负担不起巨额的研发费用。

Dai cautioned that the new regulations cannot force Chinese pharmaceutical firms to develop original drugs , as many cannot afford to .

制造业企业应当加大研发费用的投入，提高制造业自主创新能力和产业竞争力。

The manufacturing firms need to increase their R & D expenditure , which aims to develop their innovation ability and competitiveness .

大型企业应将资本运用在管理总务费用上，推销费用次之，投入在研发费用反而无利可图；

Large company should expend more their budget in General Administrating or Selling expenditure , it is no benefit in R D expenditure .

所以，高额的研发费用可以被看作是一个在企业未来生存和发展的积极的重要的因素。

So a higher R & D expenditure can be looked at positively as an important factor for future existence and performance of business .

在这个阶段，决定因素也同过去有所不同，研发费用、人力资本已经在发挥更加重要的作用。

In this stage , the determinant factors are different . Human capital , R & D expenditure , infrastructure became the important ones .

通过将研究和实验税收抵免从有固定期限抵免改为永久性抵免，帮助新企业减少高昂的新产品和技术研发费用。

We also made the Research and Experimentation Tax Credit permanent to help burgeoning companies afford the high costs of developing new products and technologies .

苹果每年的研发费用数千万，累计已经超过50亿

They spent hundreds of millions of dollars a year on R & D , you know total of probably 5 billion dollars on R & D.

公司的研究能力和新产品推出能力，重点考察有效研发费用投入比率；

The research capacity and new product promotion capacity of the company , with emphasis on investigating the input ratio of efficient R & D expenditure ;

由于，本文使用上市公司当期披露的研发费用来代替研发投入，所以，笔者首先对研发费用进行了界定。

Due to use the R D cost to take place the R D investment , first of all , the author defines the R D costs .