| 1. | On capitalization of expenses on research and exploitation
研究开发支出资本化问题研究 |
| 2. | With such enormous r & d costs , how to regulate it is on the agenda in order to reflect the real financial position of companies
对于数额如此庞大的研究开发支出，会计界如何对其规范，以反映企业的真实财务状况呢 |
| 3. | The second measure is to extend the scope of deduction for research and development expenses under profits tax to cover design - related expenses
第二项建议是把有关研究开发支出的利得税扣减适用范围，扩展至与设计活动有关的支出。 |
| 4. | Total capital expenditure over the next year is estimated to be hk 37 million . for the current year , expenditure on research and development remained steady at hk 22 . 1 million
集团预期来年的资本性开支总额约为3 , 700万港元，回顾年度之研究及开发支出则为2 , 210万港元。 |
| 5. | To extend the profits tax deduction for research and development expenses to cover expenses on design - related activities with effect from the year of assessment 2004 - 05
把有关研究开发支出的利得税扣减适用范围，扩展至与设计活动有关的支出，由2004至05课税年度起生效。 |
| 6. | Total capital expenditure over the next year is estimated to be hk $ 37 million . for the current year , expenditure on research and development remained steady at hk $ 22 . 1 million
集团预期来年的资本性开支总额约为3 , 700万港元，回顾年度之研究及开发支出则为2 , 210万港元。 |
| 7. | In addition , to facilitate this promotional initiative , we will extend the profits tax deduction for research and development expenses to cover expenses on design - related activities
此外，为了配合这项计划，我们会把有关研究开发支出的利得税扣减适用范围，扩展至与设计活动有关的支出。 |
| 8. | In addition , to facilitate this promotional initiative , we will extend the profits tax deduction for research and development expenses to cover expenses on design - related activities
此外，为了配合这项计划，我们会把有关研究开发支出的利得税扣减适用范围，扩展至与设计活动有关的支出。 |
| 9. | The cost to government revenue of the extension of the entitlement period for the home loan interest deduction is estimated to be 4 . 6 billion over five years , while the extension of scope of the profits tax deduction for research and development expenses will cost 30 million in a full year
有关把居所贷款利息扣除期限延长的建议，预计会令政府在未来五年减少亿元的税收把有关研究开发支出的利得税扣减适用范围扩展，会令政府全年减少万元的收入。 |
| 10. | The second proposal is to extend the scope of deduction for research and development expenses under profits tax to cover design - related expenses . this proposal will facilitate the proposed " designsmart " initiative which aims to strengthen our support for design and innovation . it is proposed that the extension take effect from the 2004 - 05 year of assessment
第二项建议是把有关研究开发支出的利得税扣减适用范围，扩展至与设计活动有关的支出，建议可配合拟议的设计智优计划，加强对设计及创新发展的支援，我们建议这项扩展计划于课税年度起生效。 |
