Analyzed researchanddevelopmentexpenses enterprises assembled together more reasonable as period charge or as capitalization treatment.
那么企业归集的研究开发费用是作为期间费用，还是作为资本化处理更趋合理，就这一问题进行了分析。
2
Research cost capitalization in new Enterprise Accounting Standard is that the division between researchanddevelopmentexpenses is unclear and lack of operability to some degree.
In addition, to facilitate this promotional initiative, we will extend the profits tax deduction for researchanddevelopmentexpenses to cover expenses on design-related activities.