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九、成本控制(下)(五)研发费用的管理:《企业财务通则》第三十八条规定:“企业技术研发和科技成果转化项目所需经费,可以通过建立准备金筹
(IX) Management of R & D Expenses: Article 38 of the ”General Rules for Corporate Finance“ stipulates that ”the funds required for the project of technological R & D and transformation of scientific and technological achievements of an enterprise may be financed through the establishment of a reserve fund