In 2006 in our country new revision criterion, research and development expense processing had some change.

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。

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

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。

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What will happen if you take on the added expense of research and development and speculation?

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But while there may be short term gains for firms involved in research and development, the programme may eventually be crippled by it expense, he added.

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