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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Huawei's expenditure on research and development is more than the sum of all other domestic mobile phone brands, and the company has zero tolerance for quality issues.

华为在研发上的支出超过所有其他国内手机品牌的总和，公司对质量问题零容忍。

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Small firms account for only a small proportion of the economy and a correspondingly small proportion of investment and of research-and-development expenditure.

ECONOMIST: Go forth and multiply | The