| 1. | Capitalizing development expenditures
研发费用资本化 |
| 2. | After the proposed extension , the scope of research and development expenditure deduction allowed under our regime will compare favourably with other jurisdictions
有关的建议落实后，在本港税制下可扣税的研究开发开支的范围，将较其他司法管辖区优胜。 |
| 3. | Today , oocl is a leader in customer - focused applications and research and development expenditure will continue to reflect the prominence of information technology for the company
公司目前是以客为尊的应用软件领域的佼佼者，并将继续增加研发费用，以反映集团信息技术的优势。 |
| 4. | Although the research and development expenditure ( r & d ) could not completely represent venture capital , the analysis to it at least reveals the problems of insufficient input in our scientific research
研究开发经费( r & d )虽然不能完全代表风险投资，但对它的分析至少可以反映我们科研投入不足的问题。 |
| 5. | Dipn 5 is updated to reflect legislative change made to the inland revenue ordinance in 2004 for the expansion of the scope of deduction for research and development expenditure
税务条例曾于2004年作出修订，以扩阔研究及开发开支的扣除范围。 《税务条例释义及执行指引第5号》现予更新，以反映有关的法例修订。 |
| 6. | 4 . because of input - output is inefficiency , which is limited by the low concentration ratio and expenditure situation , enterprise ' s technological innovation motivation is not enough . this leads to research and development expenditures is poor , the width and deepness of products development is not enough
受制于市场集中度不高和现有的消费状况，投入产出效率低，乳品企业技术创新的激励不足，造成企业研发经费投入和产品开发的深度、广度不足。 |
