| 单词 | research and development costs |
| 释义 | research and development costs research and development costs The costs to a company of its research and development. Section 18 of the Financial Reporting Standard Applicable in the UK and Republic of Ireland, distinguishes between research and development. •Research is original investigation undertaken to gain new scientific or technical knowledge and understanding, whether or not this knowledge has any specific applications. •Development is the use of scientific or technical knowledge to produce new or substantially improved materials, devices, products, processes, systems, or services prior to the commencement of commercial production. Costs of pure and applied research should be treated as an expense in the year in which they were incurred. In the case of development expenditure, if there is reasonable expectation that the product or process involved is likely to create economic benefits, then the company has the option of capitalizing the development costs, thereby creating an intangible asset to be shown on the balance sheet. In all other circumstances development expenditure must be written off to the profit and loss account as soon as it is incurred. |
| 随便看 |
|
英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。