First of all, the land prices is the biggest developer of development expenditure, accounting for a real estate development costs of about 30%.

首先，土地价格是最大的开发商，开发支出，占房地产开发成本的30 %左右。

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Expenditure on preparation of the overall development plan of the new town.

新市镇整体开发计画规划费用。

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In the system of the conventional costing, the expenditure of research and development is always treated as the expense.

在传统成本核算体系下，研究与开发支出往往作为费用处理。

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Unlike Toshiba, which pioneered the laptop computer and has learnt to live with the jittery pace of development and capital expenditure of the computer industry, Hitachi still saunters to the 20-year product cycle of heavy-electrical machinery.

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Centrica's 20% share of the pre-development expenditure will be written off as an exceptional cost in the group's 2012 results.

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If it developed an indigenous population, looking after that population its elderly, its unemployed, and so on would be a new expenditure, probably for the department of international development, which deals with such issues on St Helena.

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