英语语法分析

expensing

v. 将（开支项目）作为开支勾销；将……记入费用账户（expense 的现在分词）

例句

Expenditure for Construction of Teachers in Universities and Colleges: Expensing or Capitalized?

高校师资队伍建设支出：费用化或资本化?。

We think that only the investors identify the R&D expenditures, the cost has the meaning of being capitalized, otherwise it should be expensing.

我们认为，企业支付的R&D费用只有在得到投资者认同的前提下才有资本化的意义，否则应将其费用化。

The conclusion illustrated the alteration of accounting method of R&D expenditures from capitalization under certain conditions to all expensing was rational.

这在一定程度上说明新会计准则对R&D支出会计处理方式由全部费用化改为有条件资本化方式的合理性。