四、内部研究开发支出(Research And Development Costs)的确认和计量 (一)研究阶段和开发阶段的划分 研究开发项目区分为研究阶段与开发阶段。
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... reporting 报告 research and development costs 研发成本 reservation of title 保留权力 ...
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企业研发费用的税收筹划研究 - xzbu.com 中国论文网 关键词:研发费用;税收筹划;资本化;费用化 [gap=458]Keywords: research and development costs; tax planning; capitalization; expensing
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deferred research and development costs 递延研究民开发成本
capitalized research and development costs 已转为资本的研究和发展成本
It specializes in an unusual kind of wafer, making it hard to share research and development costs with other companies.
它独特的晶片,使它很难与其他公司去分担研发成本。
Rising traffic acquisition costs added to higher research and development costs (as the company expands its platforms to offer new services).
流量取得成本在提高,研发成本也在提高(因为公司为提供新的服务扩展它的平台)。
In 1974, the Financial Accounting Standards Board determined that all research and development costs of internally developed patents are expensed as they are incurred.
1974年,会计准则委员会决定,内部开发专利权的研究开发成本随着其发生而计入当期费用。
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