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.