Вы искали: acquired in process resea... (Английский - Китайский (упрощенный))

research and development
研究和发展

∙ research and development;
l 研究与开发；

c. research and development
c．研究与发展

agricultural research and development
农业研究和发展

(d) research and development;
研发；

relate to an in-process research or development project acquired separately or in a business combination and recognized as an intangible asset; and
单独或在企业并购中获得的与正在进行的研究或发展项目有关、认列为无形资产的费用；和

research and development (r&d) consists of four types of activities: basic, applied, product and process research.
研发包括四种类型的活动：基础、应用、产品和流程研究。