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1·Expenditure for Construction of Teachers in Universities and Colleges: Expensing or Capitalized?

高校师资队伍建设支出：费用化或资本化?。

2·We think that only the investors identify the R&D expenditures, the cost has the meaning of being capitalized, otherwise it should be expensing.

我们认为，企业支付的R&D费用只有在得到投资者认同的前提下才有资本化的意义，否则应将其费用化。

3·The conclusion illustrated the alteration of accounting method of R&D expenditures from capitalization under certain conditions to all expensing was rational.

这在一定程度上说明新会计准则对R&D支出会计处理方式由全部费用化改为有条件资本化方式的合理性。

(1)at the expense of以…为代价；由…支付费用

(1)at the expense以…为代价

(1)daily expense每日费用

(1)at no expense◎不花钱地

(1)expense account[经]费用帐户，报销帐单

(1)maintenance expense维修费用