请问R&D是指的研发成本么？谢谢老师
问题如下图：
选项：
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C. 
解释：
NO.PZ2016012102000193 问题如下 Whiof the following statement is most appropriate if it is unr the U.S. GAAP? A.The interest paion loans to financonstruction of a long-liveasset shoulrecognizeexpenture. B.The normR costs shoulrecognizeexpenture. C.The investment property's construction cost shoulcapitalize B is correct.R costs are expenseunr U.S. GAAP.Interest on loans thspecifically funconstruction of long-liveassets must capitalizeunr U.S. GAAP.Unr the U.S. GAAP, there is no investment property.考点 US GAAP下的会计处理 USGAAP下1. 研发费用费用化。2. 专门为建造长期资产, 发生的贷款利息必须资本化。会计科目中，不存在投资性财产。 CThe investment property's construction，投资性房地产，2024年考纲删除了吧？
NO.PZ2016012102000193 问题如下 Whiof the following statement is most appropriate if it is unr the U.S. GAAP? A.The interest paion loans to financonstruction of a long-liveasset shoulrecognizeexpenture. B.The normR costs shoulrecognizeexpenture. C.The investment property's construction cost shoulcapitalize B is correct.R costs are expenseunr U.S. GAAP.Interest on loans thspecifically funconstruction of long-liveassets must capitalizeunr U.S. GAAP.Unr the U.S. GAAP, there is no investment property.考点 US GAAP下的会计处理 USGAAP下1. 研发费用费用化。2. 专门为建造长期资产, 发生的贷款利息必须资本化。会计科目中，不存在投资性财产。 对应讲义的哪页？找了半天都没找到
NO.PZ2016012102000193问题如下 Whiof the following statement is most appropriate if it is unr the U.S. GAAP?A.The interest paion loans to financonstruction of a long-liveasset shoulrecognizeexpenture.B.The normR costs shoulrecognizeexpenture.C.The investment property's construction cost shoulcapitalize B is correct.R costs are expenseunr U.S. GAAP.Interest on loans thspecifically funconstruction of long-liveassets must capitalizeunr U.S. GAAP.Unr the U.S. GAAP, there is no investment property.考点 US GAAP下的会计处理 USGAAP下1. 研发费用费用化。2. 专门为建造长期资产, 发生的贷款利息必须资本化。会计科目中，不存在投资性财产。 这为什么要用expenture而不是expense呢？
NO.PZ2016012102000193 问题如下 Whiof the following statement is most appropriate if it is unr the U.S. GAAP? A.The interest paion loans to financonstruction of a long-liveasset shoulrecognizeexpenture. B.The normR costs shoulrecognizeexpenture. C.The investment property's construction cost shoulcapitalize B is correct.R costs are expenseunr U.S. GAAP.Interest on loans thspecifically funconstruction of long-liveassets must capitalizeunr U.S. GAAP.Unr the U.S. GAAP, there is no investment property.考点 US GAAP下的会计处理 USGAAP下1. 研发费用费用化。2. 专门为建造长期资产, 发生的贷款利息必须资本化。会计科目中，不存在投资性财产。 b不是说的费用化吗
NO.PZ2016012102000193 问题如下 Whiof the following statement is most appropriate if it is unr the U.S. GAAP? A.The interest paion loans to financonstruction of a long-liveasset shoulrecognizeexpenture. B.The normR costs shoulrecognizeexpenture. C.The investment property's construction cost shoulcapitalize B is correct.R costs are expenseunr U.S. GAAP.Interest on loans thspecifically funconstruction of long-liveassets must capitalizeunr U.S. GAAP.Unr the U.S. GAAP, there is no investment property.考点 US GAAP下的会计处理 USGAAP下1. 研发费用费用化。2. 专门为建造长期资产, 发生的贷款利息必须资本化。会计科目中，不存在投资性财产。 R cost是什么
