急!马上要交会计论文了,急求摘要英语翻译!拒绝翻译机翻译

Summary: As to the treatment that research development expense and follow-up of the intangible assets paid, should capitalize or it's time the expenses? On one hand should follow the division of rentability expenditure and capital expenditure in the accounting principle, on the other hand see it can be inflow that an enterprise bring the nticipated economic benefits, the measurement that it can be reliable, should regard capitalizing as the fundamental key, give consideration to the sane principle and matching principle.

20分？要翻这么多？还是主观题也……

Abstract:when dealing with the investigation expenditure of the intangible asset and the back-up expenditure , which way should we choose?measured by capital or by expenditure?On one hand,we should abide by distinctions between expenditure for revenue and for captital.On the other hand, it depends on whether it could creat the expectant profits for enterprise,whether measuring accurately,and should base on capitalization,meanwhile,