Make annual, monthly advertising plan, public relations plan, promotion plan and market developmentexpenses budget;
制定年度、月度广告宣传计划、 公关计划、促销计划和市场开发费用预算；
2
Analyzed research and developmentexpenses 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。
3
Research cost capitalization in new Enterprise Accounting Standard is that the division between research and developmentexpenses is unclear and lack of operability to some degree.