development kit开发工具箱developmentn.发展；开发；生长；进展；[摄]显影；新开发区Development objectives发展目标development assumption发展构想development of virtues德性成长development level rank发展水平等级development strategies发展策略Development is managed动态管理development foundation发展基础development foreground发展前景development evaluation研制估价Developmental behavior发育动态

1. The technological development expenditure of enterprises shall be entered into the account as cost in its actual amount.
   企业的技术开发费按实际发生额计入成本费用。
2. The land development fee may be calculated and collected by the land development unit in a lump-sum, or by yearly installments.
   土地开发费可由土地开发单位一次性计收或者分年计收。