id	sid	tid	token	lemma	pos
fbem-9141	1	1	frontiers	frontier	NOUN
fbem-9141	1	2	in	in	ADP
fbem-9141	1	3	business	business	NOUN
fbem-9141	1	4	,	,	PUNCT
fbem-9141	1	5	economics	economic	NOUN
fbem-9141	1	6	and	and	CCONJ
fbem-9141	1	7	management	management	NOUN
fbem-9141	1	8	issn	issn	PROPN
fbem-9141	1	9	:	:	PUNCT
fbem-9141	1	10	2766	2766	NUM
fbem-9141	1	11	-	-	PUNCT
fbem-9141	1	12	824x	824x	NUM
fbem-9141	1	13	|	|	ADJ
fbem-9141	1	14	vol	vol	NOUN
fbem-9141	1	15	.	.	PROPN
fbem-9141	2	1	9	9	NUM
fbem-9141	2	2	,	,	PUNCT
fbem-9141	2	3	no	no	INTJ
fbem-9141	2	4	.	.	NOUN
fbem-9141	2	5	2	2	NUM
fbem-9141	2	6	,	,	PUNCT
fbem-9141	2	7	2023	2023	NUM
fbem-9141	2	8	132	132	NUM
fbem-9141	2	9	research	research	NOUN
fbem-9141	2	10	on	on	ADP
fbem-9141	2	11	capitalization	capitalization	NOUN
fbem-9141	2	12	of	of	ADP
fbem-9141	2	13	r&d	r&d	NOUN
fbem-9141	2	14	investment	investment	NOUN
fbem-9141	2	15	of	of	ADP
fbem-9141	2	16	h	h	PROPN
fbem-9141	2	17	company	company	PROPN
fbem-9141	2	18	zelin	zelin	PROPN
fbem-9141	2	19	wang	wang	PROPN
fbem-9141	2	20	*	*	PROPN
fbem-9141	2	21	,	,	PUNCT
fbem-9141	2	22	yijun	yijun	PROPN
fbem-9141	2	23	chen	chen	PROPN
fbem-9141	2	24	sichuan	sichuan	PROPN
fbem-9141	2	25	university	university	PROPN
fbem-9141	2	26	of	of	ADP
fbem-9141	2	27	science	science	PROPN
fbem-9141	2	28	&	&	CCONJ
fbem-9141	2	29	engineering	engineering	PROPN
fbem-9141	2	30	,	,	PUNCT
fbem-9141	2	31	school	school	NOUN
fbem-9141	2	32	of	of	ADP
fbem-9141	2	33	management	management	NOUN
fbem-9141	2	34	,	,	PUNCT
fbem-9141	2	35	yibin	yibin	PROPN
fbem-9141	2	36	,	,	PUNCT
fbem-9141	2	37	644000	644000	NUM
fbem-9141	2	38	,	,	PUNCT
fbem-9141	2	39	sichuan	sichuan	PROPN
fbem-9141	2	40	,	,	PUNCT
fbem-9141	2	41	china	china	PROPN
fbem-9141	2	42	*	*	PUNCT
fbem-9141	2	43	corresponding	correspond	VERB
fbem-9141	2	44	author	author	NOUN
fbem-9141	2	45	abstract	abstract	NOUN
fbem-9141	2	46	:	:	PUNCT
fbem-9141	2	47	in	in	ADP
fbem-9141	2	48	order	order	NOUN
fbem-9141	2	49	to	to	PART
fbem-9141	2	50	maintain	maintain	VERB
fbem-9141	2	51	lasting	lasting	ADJ
fbem-9141	2	52	competitiveness	competitiveness	NOUN
fbem-9141	2	53	,	,	PUNCT
fbem-9141	2	54	pharmaceutical	pharmaceutical	ADJ
fbem-9141	2	55	enterprises	enterprise	NOUN
fbem-9141	2	56	continue	continue	VERB
fbem-9141	2	57	to	to	PART
fbem-9141	2	58	increase	increase	VERB
fbem-9141	2	59	innovative	innovative	ADJ
fbem-9141	2	60	drug	drug	NOUN
fbem-9141	2	61	development	development	NOUN
fbem-9141	2	62	efforts	effort	NOUN
fbem-9141	2	63	,	,	PUNCT
fbem-9141	2	64	resulting	result	VERB
fbem-9141	2	65	in	in	ADP
fbem-9141	2	66	rapid	rapid	ADJ
fbem-9141	2	67	growth	growth	NOUN
fbem-9141	2	68	of	of	ADP
fbem-9141	2	69	r&d	r&d	NOUN
fbem-9141	2	70	expenditure	expenditure	NOUN
fbem-9141	2	71	.	.	PUNCT
fbem-9141	3	1	according	accord	VERB
fbem-9141	3	2	to	to	ADP
fbem-9141	3	3	chinese	chinese	ADJ
fbem-9141	3	4	accounting	accounting	NOUN
fbem-9141	3	5	standards	standard	NOUN
fbem-9141	3	6	,	,	PUNCT
fbem-9141	3	7	enterprises	enterprise	NOUN
fbem-9141	3	8	have	have	VERB
fbem-9141	3	9	a	a	DET
fbem-9141	3	10	certain	certain	ADJ
fbem-9141	3	11	flexibility	flexibility	NOUN
fbem-9141	3	12	in	in	ADP
fbem-9141	3	13	accounting	account	VERB
fbem-9141	3	14	for	for	ADP
fbem-9141	3	15	research	research	NOUN
fbem-9141	3	16	and	and	CCONJ
fbem-9141	3	17	development	development	NOUN
fbem-9141	3	18	investment	investment	NOUN
fbem-9141	3	19	.	.	PUNCT
fbem-9141	4	1	taking	take	VERB
fbem-9141	4	2	h	h	PRON
fbem-9141	4	3	company	company	NOUN
fbem-9141	4	4	as	as	SCONJ
fbem-9141	4	5	the	the	DET
fbem-9141	4	6	case	case	NOUN
fbem-9141	4	7	object	object	NOUN
fbem-9141	4	8	,	,	PUNCT
fbem-9141	4	9	this	this	DET
fbem-9141	4	10	paper	paper	NOUN
fbem-9141	4	11	finds	find	VERB
fbem-9141	4	12	that	that	PRON
fbem-9141	4	13	:	:	PUNCT
fbem-9141	4	14	first	first	ADV
fbem-9141	4	15	of	of	ADP
fbem-9141	4	16	all	all	PRON
fbem-9141	4	17	,	,	PUNCT
fbem-9141	4	18	declining	decline	VERB
fbem-9141	4	19	profit	profit	NOUN
fbem-9141	4	20	and	and	CCONJ
fbem-9141	4	21	continuously	continuously	ADV
fbem-9141	4	22	rising	rise	VERB
fbem-9141	4	23	r&d	r&d	NOUN
fbem-9141	4	24	investment	investment	NOUN
fbem-9141	4	25	may	may	AUX
fbem-9141	4	26	be	be	AUX
fbem-9141	4	27	the	the	DET
fbem-9141	4	28	main	main	ADJ
fbem-9141	4	29	reason	reason	NOUN
fbem-9141	4	30	why	why	SCONJ
fbem-9141	4	31	h	h	NOUN
fbem-9141	4	32	company	company	NOUN
fbem-9141	4	33	's	's	PART
fbem-9141	4	34	r&d	r&d	NOUN
fbem-9141	4	35	investment	investment	NOUN
fbem-9141	4	36	changes	change	NOUN
fbem-9141	4	37	from	from	ADP
fbem-9141	4	38	full	full	ADJ
fbem-9141	4	39	cost	cost	NOUN
fbem-9141	4	40	to	to	ADP
fbem-9141	4	41	partial	partial	ADJ
fbem-9141	4	42	capitalization	capitalization	NOUN
fbem-9141	4	43	.	.	PUNCT
fbem-9141	5	1	second	second	ADJ
fbem-9141	5	2	,	,	PUNCT
fbem-9141	5	3	if	if	SCONJ
fbem-9141	5	4	the	the	DET
fbem-9141	5	5	r&d	r&d	NOUN
fbem-9141	5	6	expenditure	expenditure	NOUN
fbem-9141	5	7	in	in	ADP
fbem-9141	5	8	2022	2022	NUM
fbem-9141	5	9	is	be	AUX
fbem-9141	5	10	adjusted	adjust	VERB
fbem-9141	5	11	using	use	VERB
fbem-9141	5	12	the	the	DET
fbem-9141	5	13	previous	previous	ADJ
fbem-9141	5	14	accounting	accounting	NOUN
fbem-9141	5	15	method	method	NOUN
fbem-9141	5	16	of	of	ADP
fbem-9141	5	17	full	full	ADJ
fbem-9141	5	18	expense	expense	NOUN
fbem-9141	5	19	,	,	PUNCT
fbem-9141	5	20	it	it	PRON
fbem-9141	5	21	will	will	AUX
fbem-9141	5	22	lead	lead	VERB
fbem-9141	5	23	to	to	ADP
fbem-9141	5	24	changes	change	NOUN
fbem-9141	5	25	in	in	ADP
fbem-9141	5	26	profits	profit	NOUN
fbem-9141	5	27	,	,	PUNCT
fbem-9141	5	28	information	information	NOUN
fbem-9141	5	29	comparability	comparability	NOUN
fbem-9141	5	30	and	and	CCONJ
fbem-9141	5	31	tax	tax	NOUN
fbem-9141	5	32	costs	cost	NOUN
fbem-9141	5	33	after	after	ADP
fbem-9141	5	34	the	the	DET
fbem-9141	5	35	implementation	implementation	NOUN
fbem-9141	5	36	of	of	ADP
fbem-9141	5	37	the	the	DET
fbem-9141	5	38	capitalization	capitalization	NOUN
fbem-9141	5	39	policy	policy	NOUN
fbem-9141	5	40	of	of	ADP
fbem-9141	5	41	partial	partial	ADJ
fbem-9141	5	42	r&d	r&d	NOUN
fbem-9141	5	43	expenditure	expenditure	NOUN
fbem-9141	5	44	.	.	PUNCT
fbem-9141	6	1	due	due	ADP
fbem-9141	6	2	to	to	ADP
fbem-9141	6	3	the	the	DET
fbem-9141	6	4	strong	strong	ADJ
fbem-9141	6	5	subjectivity	subjectivity	NOUN
fbem-9141	6	6	of	of	ADP
fbem-9141	6	7	the	the	DET
fbem-9141	6	8	accounting	accounting	NOUN
fbem-9141	6	9	treatment	treatment	NOUN
fbem-9141	6	10	of	of	ADP
fbem-9141	6	11	pharmaceutical	pharmaceutical	NOUN
fbem-9141	6	12	enterprises	enterprise	NOUN
fbem-9141	6	13	'	'	PART
fbem-9141	6	14	r&d	r&d	NOUN
fbem-9141	6	15	investment	investment	NOUN
fbem-9141	6	16	,	,	PUNCT
fbem-9141	6	17	this	this	DET
fbem-9141	6	18	paper	paper	NOUN
fbem-9141	6	19	provides	provide	VERB
fbem-9141	6	20	two	two	NUM
fbem-9141	6	21	levels	level	NOUN
fbem-9141	6	22	of	of	ADP
fbem-9141	6	23	suggestions	suggestion	NOUN
fbem-9141	6	24	for	for	ADP
fbem-9141	6	25	enterprises	enterprise	NOUN
fbem-9141	6	26	and	and	CCONJ
fbem-9141	6	27	regulatory	regulatory	ADJ
fbem-9141	6	28	authorities	authority	NOUN
fbem-9141	6	29	,	,	PUNCT
fbem-9141	6	30	aiming	aim	VERB
fbem-9141	6	31	at	at	ADP
fbem-9141	6	32	solving	solve	VERB
fbem-9141	6	33	the	the	DET
fbem-9141	6	34	problems	problem	NOUN
fbem-9141	6	35	faced	face	VERB
fbem-9141	6	36	by	by	ADP
fbem-9141	6	37	enterprises	enterprise	NOUN
fbem-9141	6	38	in	in	ADP
fbem-9141	6	39	the	the	DET
fbem-9141	6	40	capitalization	capitalization	NOUN
fbem-9141	6	41	of	of	ADP
fbem-9141	6	42	r&d	r&d	NOUN
fbem-9141	6	43	investment	investment	NOUN
fbem-9141	6	44	,	,	PUNCT
fbem-9141	6	45	and	and	CCONJ
fbem-9141	6	46	to	to	PART
fbem-9141	6	47	provide	provide	VERB
fbem-9141	6	48	reference	reference	NOUN
fbem-9141	6	49	for	for	ADP
fbem-9141	6	50	solving	solve	VERB
fbem-9141	6	51	the	the	DET
fbem-9141	6	52	problem	problem	NOUN
fbem-9141	6	53	.	.	PUNCT
fbem-9141	7	1	keywords	keyword	NOUN
fbem-9141	7	2	:	:	PUNCT
fbem-9141	7	3	capitalization	capitalization	NOUN
fbem-9141	7	4	of	of	ADP
fbem-9141	7	5	r&d	r&d	NOUN
fbem-9141	7	6	investment	investment	NOUN
fbem-9141	7	7	,	,	PUNCT
fbem-9141	7	8	research	research	NOUN
fbem-9141	7	9	and	and	CCONJ
fbem-9141	7	10	development	development	NOUN
fbem-9141	7	11	intensity	intensity	NOUN
fbem-9141	7	12	,	,	PUNCT
fbem-9141	7	13	earnings	earning	NOUN
fbem-9141	7	14	management	management	NOUN
fbem-9141	7	15	.	.	PUNCT
fbem-9141	8	1	1	1	X
fbem-9141	8	2	.	.	X
fbem-9141	8	3	introduction	introduction	NOUN
fbem-9141	8	4	the	the	DET
fbem-9141	8	5	pharmaceutical	pharmaceutical	NOUN
fbem-9141	8	6	industry	industry	NOUN
fbem-9141	8	7	has	have	VERB
fbem-9141	8	8	a	a	DET
fbem-9141	8	9	large	large	ADJ
fbem-9141	8	10	r&d	r&d	NOUN
fbem-9141	8	11	investment	investment	NOUN
fbem-9141	8	12	and	and	CCONJ
fbem-9141	8	13	high	high	ADJ
fbem-9141	8	14	intensity	intensity	NOUN
fbem-9141	8	15	,	,	PUNCT
fbem-9141	8	16	and	and	CCONJ
fbem-9141	8	17	the	the	DET
fbem-9141	8	18	pharmaceutical	pharmaceutical	ADJ
fbem-9141	8	19	r&d	r&d	NOUN
fbem-9141	8	20	process	process	NOUN
fbem-9141	8	21	has	have	VERB
fbem-9141	8	22	a	a	DET
fbem-9141	8	23	long	long	ADJ
fbem-9141	8	24	cycle	cycle	NOUN
fbem-9141	8	25	and	and	CCONJ
fbem-9141	8	26	complex	complex	ADJ
fbem-9141	8	27	process	process	NOUN
fbem-9141	8	28	.	.	PUNCT
fbem-9141	9	1	therefore	therefore	ADV
fbem-9141	9	2	,	,	PUNCT
fbem-9141	9	3	in	in	ADP
fbem-9141	9	4	practical	practical	ADJ
fbem-9141	9	5	operations	operation	NOUN
fbem-9141	9	6	,	,	PUNCT
fbem-9141	9	7	enterprises	enterprise	NOUN
fbem-9141	9	8	may	may	AUX
fbem-9141	9	9	not	not	PART
fbem-9141	9	10	be	be	AUX
fbem-9141	9	11	able	able	ADJ
fbem-9141	9	12	to	to	PART
fbem-9141	9	13	accurately	accurately	ADV
fbem-9141	9	14	distinguish	distinguish	VERB
fbem-9141	9	15	the	the	DET
fbem-9141	9	16	timing	timing	NOUN
fbem-9141	9	17	of	of	ADP
fbem-9141	9	18	expensed	expense	VERB
fbem-9141	9	19	and	and	CCONJ
fbem-9141	9	20	capitalized	capitalized	ADJ
fbem-9141	9	21	stages	stage	NOUN
fbem-9141	9	22	,	,	PUNCT
fbem-9141	9	23	and	and	CCONJ
fbem-9141	9	24	earnings	earning	NOUN
fbem-9141	9	25	management	management	NOUN
fbem-9141	9	26	based	base	VERB
fbem-9141	9	27	on	on	ADP
fbem-9141	9	28	performance	performance	NOUN
fbem-9141	9	29	may	may	AUX
fbem-9141	9	30	lead	lead	VERB
fbem-9141	9	31	to	to	ADP
fbem-9141	9	32	distorted	distorted	ADJ
fbem-9141	9	33	accounting	accounting	NOUN
fbem-9141	9	34	information	information	NOUN
fbem-9141	9	35	quality	quality	NOUN
fbem-9141	10	1	[	[	X
fbem-9141	10	2	1].capitalization	1].capitalization	NOUN
fbem-9141	10	3	of	of	ADP
fbem-9141	10	4	r&d	r&d	NOUN
fbem-9141	10	5	investment	investment	NOUN
fbem-9141	10	6	can	can	AUX
fbem-9141	10	7	reduce	reduce	VERB
fbem-9141	10	8	a	a	DET
fbem-9141	10	9	company	company	NOUN
fbem-9141	10	10	's	's	PART
fbem-9141	10	11	current	current	ADJ
fbem-9141	10	12	financial	financial	ADJ
fbem-9141	10	13	expenses	expense	NOUN
fbem-9141	10	14	and	and	CCONJ
fbem-9141	10	15	improve	improve	VERB
fbem-9141	10	16	profit	profit	NOUN
fbem-9141	10	17	margins	margin	NOUN
fbem-9141	10	18	,	,	PUNCT
fbem-9141	10	19	but	but	CCONJ
fbem-9141	10	20	it	it	PRON
fbem-9141	10	21	also	also	ADV
fbem-9141	10	22	affects	affect	VERB
fbem-9141	10	23	the	the	DET
fbem-9141	10	24	balance	balance	NOUN
fbem-9141	10	25	sheet	sheet	NOUN
fbem-9141	10	26	and	and	CCONJ
fbem-9141	10	27	income	income	NOUN
fbem-9141	10	28	statement	statement	NOUN
fbem-9141	10	29	of	of	ADP
fbem-9141	10	30	the	the	DET
fbem-9141	10	31	company	company	NOUN
fbem-9141	10	32	.	.	PUNCT
fbem-9141	11	1	therefore	therefore	ADV
fbem-9141	11	2	,	,	PUNCT
fbem-9141	11	3	there	there	PRON
fbem-9141	11	4	is	be	VERB
fbem-9141	11	5	widespread	widespread	ADJ
fbem-9141	11	6	controversy	controversy	NOUN
fbem-9141	11	7	in	in	ADP
fbem-9141	11	8	the	the	DET
fbem-9141	11	9	academic	academic	ADJ
fbem-9141	11	10	community	community	NOUN
fbem-9141	11	11	regarding	regard	VERB
fbem-9141	11	12	the	the	DET
fbem-9141	11	13	capitalization	capitalization	NOUN
fbem-9141	11	14	of	of	ADP
fbem-9141	11	15	research	research	NOUN
fbem-9141	11	16	and	and	CCONJ
fbem-9141	11	17	development	development	NOUN
fbem-9141	11	18	investment	investment	NOUN
fbem-9141	11	19	.	.	PUNCT
fbem-9141	12	1	chen	chen	PROPN
fbem-9141	12	2	zhijun	zhijun	PROPN
fbem-9141	12	3	and	and	CCONJ
fbem-9141	12	4	jin	jin	PROPN
fbem-9141	12	5	xiaojuan	xiaojuan	PROPN
fbem-9141	12	6	et	et	PROPN
fbem-9141	12	7	al	al	PROPN
fbem-9141	12	8	.	.	PROPN
fbem-9141	13	1	(	(	PUNCT
fbem-9141	13	2	2012	2012	NUM
fbem-9141	13	3	)	)	PUNCT
fbem-9141	13	4	argue	argue	VERB
fbem-9141	13	5	that	that	SCONJ
fbem-9141	13	6	although	although	SCONJ
fbem-9141	13	7	the	the	DET
fbem-9141	13	8	new	new	ADJ
fbem-9141	13	9	accounting	accounting	NOUN
fbem-9141	13	10	standards	standard	NOUN
fbem-9141	13	11	can	can	AUX
fbem-9141	13	12	divide	divide	VERB
fbem-9141	13	13	r&d	r&d	NOUN
fbem-9141	13	14	investment	investment	NOUN
fbem-9141	13	15	into	into	ADP
fbem-9141	13	16	two	two	NUM
fbem-9141	13	17	parts	part	NOUN
fbem-9141	13	18	:	:	PUNCT
fbem-9141	13	19	expensed	expense	VERB
fbem-9141	13	20	and	and	CCONJ
fbem-9141	13	21	capitalized	capitalize	VERB
fbem-9141	13	22	,	,	PUNCT
fbem-9141	13	23	enterprises	enterprise	NOUN
fbem-9141	13	24	lack	lack	VERB
fbem-9141	13	25	accuracy	accuracy	NOUN
fbem-9141	13	26	in	in	ADP
fbem-9141	13	27	the	the	DET
fbem-9141	13	28	actual	actual	ADJ
fbem-9141	13	29	operation	operation	NOUN
fbem-9141	13	30	process	process	NOUN
fbem-9141	13	31	and	and	CCONJ
fbem-9141	13	32	are	be	AUX
fbem-9141	13	33	difficult	difficult	ADJ
fbem-9141	13	34	to	to	PART
fbem-9141	13	35	quantify	quantify	VERB
fbem-9141	13	36	in	in	ADP
fbem-9141	13	37	detail	detail	NOUN
fbem-9141	13	38	,	,	PUNCT
fbem-9141	13	39	which	which	PRON
fbem-9141	13	40	has	have	VERB
fbem-9141	13	41	a	a	DET
fbem-9141	13	42	negative	negative	ADJ
fbem-9141	13	43	impact	impact	NOUN
fbem-9141	13	44	on	on	ADP
fbem-9141	13	45	the	the	DET
fbem-9141	13	46	performance	performance	NOUN
fbem-9141	13	47	evaluation	evaluation	NOUN
fbem-9141	13	48	of	of	ADP
fbem-9141	13	49	enterprises	enterprise	NOUN
fbem-9141	13	50	and	and	CCONJ
fbem-9141	13	51	the	the	DET
fbem-9141	13	52	decision	decision	NOUN
fbem-9141	13	53	-	-	PUNCT
fbem-9141	13	54	making	making	NOUN
fbem-9141	13	55	of	of	ADP
fbem-9141	13	56	report	report	NOUN
fbem-9141	13	57	users	user	NOUN
fbem-9141	13	58	[	[	X
fbem-9141	13	59	3	3	NUM
fbem-9141	13	60	]	]	PUNCT
fbem-9141	13	61	.	.	PUNCT
fbem-9141	14	1	however	however	ADV
fbem-9141	14	2	,	,	PUNCT
fbem-9141	14	3	wang	wang	PROPN
fbem-9141	14	4	haijun	haijun	PROPN
fbem-9141	14	5	and	and	CCONJ
fbem-9141	14	6	kong	kong	PROPN
fbem-9141	14	7	yusheng	yusheng	PROPN
fbem-9141	14	8	(	(	PUNCT
fbem-9141	14	9	2015	2015	NUM
fbem-9141	14	10	)	)	PUNCT
fbem-9141	14	11	used	use	VERB
fbem-9141	14	12	a	a	DET
fbem-9141	14	13	double	double	ADJ
fbem-9141	14	14	difference	difference	NOUN
fbem-9141	14	15	model	model	NOUN
fbem-9141	14	16	to	to	PART
fbem-9141	14	17	empirically	empirically	ADV
fbem-9141	14	18	test	test	VERB
fbem-9141	14	19	and	and	CCONJ
fbem-9141	14	20	found	find	VERB
fbem-9141	14	21	that	that	SCONJ
fbem-9141	14	22	capitalization	capitalization	NOUN
fbem-9141	14	23	of	of	ADP
fbem-9141	14	24	r&d	r&d	NOUN
fbem-9141	14	25	investment	investment	NOUN
fbem-9141	14	26	can	can	AUX
fbem-9141	14	27	significantly	significantly	ADV
fbem-9141	14	28	enhance	enhance	VERB
fbem-9141	14	29	the	the	DET
fbem-9141	14	30	value	value	NOUN
fbem-9141	14	31	correlation	correlation	NOUN
fbem-9141	14	32	of	of	ADP
fbem-9141	14	33	financial	financial	ADJ
fbem-9141	14	34	information	information	NOUN
fbem-9141	14	35	of	of	ADP
fbem-9141	14	36	high	high	ADJ
fbem-9141	14	37	-	-	PUNCT
fbem-9141	14	38	tech	tech	NOUN
fbem-9141	14	39	enterprises	enterprise	NOUN
fbem-9141	14	40	[	[	X
fbem-9141	14	41	4	4	NUM
fbem-9141	14	42	]	]	PUNCT
fbem-9141	14	43	.	.	PUNCT
fbem-9141	15	1	wu	wu	PROPN
fbem-9141	15	2	qing	qing	PROPN
fbem-9141	15	3	(	(	PUNCT
fbem-9141	15	4	2021	2021	NUM
fbem-9141	15	5	)	)	PUNCT
fbem-9141	15	6	believes	believe	VERB
fbem-9141	15	7	that	that	SCONJ
fbem-9141	15	8	fully	fully	ADV
fbem-9141	15	9	investing	invest	VERB
fbem-9141	15	10	in	in	ADP
fbem-9141	15	11	research	research	NOUN
fbem-9141	15	12	and	and	CCONJ
fbem-9141	15	13	development	development	NOUN
fbem-9141	15	14	may	may	AUX
fbem-9141	15	15	reduce	reduce	VERB
fbem-9141	15	16	the	the	DET
fbem-9141	15	17	value	value	NOUN
fbem-9141	15	18	of	of	ADP
fbem-9141	15	19	financial	financial	ADJ
fbem-9141	15	20	statement	statement	NOUN
fbem-9141	15	21	information	information	NOUN
fbem-9141	15	22	.	.	PUNCT
fbem-9141	16	1	most	most	ADJ
fbem-9141	16	2	of	of	ADP
fbem-9141	16	3	these	these	DET
fbem-9141	16	4	studies	study	NOUN
fbem-9141	16	5	focus	focus	VERB
fbem-9141	16	6	on	on	ADP
fbem-9141	16	7	empirical	empirical	ADJ
fbem-9141	16	8	or	or	CCONJ
fbem-9141	16	9	theoretical	theoretical	ADJ
fbem-9141	16	10	analysis	analysis	NOUN
fbem-9141	16	11	.	.	PUNCT
fbem-9141	17	1	therefore	therefore	ADV
fbem-9141	17	2	,	,	PUNCT
fbem-9141	17	3	this	this	DET
fbem-9141	17	4	article	article	NOUN
fbem-9141	17	5	selects	select	VERB
fbem-9141	17	6	h	h	NOUN
fbem-9141	17	7	company	company	NOUN
fbem-9141	17	8	,	,	PUNCT
fbem-9141	17	9	which	which	PRON
fbem-9141	17	10	has	have	VERB
fbem-9141	17	11	a	a	DET
fbem-9141	17	12	large	large	ADJ
fbem-9141	17	13	and	and	CCONJ
fbem-9141	17	14	high	high	ADJ
fbem-9141	17	15	r&d	r&d	NOUN
fbem-9141	17	16	investment	investment	NOUN
fbem-9141	17	17	,	,	PUNCT
fbem-9141	17	18	and	and	CCONJ
fbem-9141	17	19	has	have	AUX
fbem-9141	17	20	adopted	adopt	VERB
fbem-9141	17	21	two	two	NUM
fbem-9141	17	22	accounting	accounting	NOUN
fbem-9141	17	23	policies	policy	NOUN
fbem-9141	17	24	of	of	ADP
fbem-9141	17	25	fully	fully	ADV
fbem-9141	17	26	expensed	expense	VERB
fbem-9141	17	27	and	and	CCONJ
fbem-9141	17	28	partially	partially	ADV
fbem-9141	17	29	capitalized	capitalize	VERB
fbem-9141	17	30	r&d	r&d	NOUN
fbem-9141	17	31	investment	investment	NOUN
fbem-9141	17	32	in	in	ADP
fbem-9141	17	33	the	the	DET
fbem-9141	17	34	past	past	ADJ
fbem-9141	17	35	two	two	NUM
fbem-9141	17	36	years	year	NOUN
fbem-9141	17	37	,	,	PUNCT
fbem-9141	17	38	as	as	SCONJ
fbem-9141	17	39	the	the	DET
fbem-9141	17	40	case	case	NOUN
fbem-9141	17	41	study	study	NOUN
fbem-9141	17	42	object	object	NOUN
fbem-9141	17	43	.	.	PUNCT
fbem-9141	18	1	it	it	PRON
fbem-9141	18	2	studies	study	VERB
fbem-9141	18	3	the	the	DET
fbem-9141	18	4	reasons	reason	NOUN
fbem-9141	18	5	and	and	CCONJ
fbem-9141	18	6	impacts	impact	NOUN
fbem-9141	18	7	of	of	ADP
fbem-9141	18	8	r&d	r&d	NOUN
fbem-9141	18	9	investment	investment	NOUN
fbem-9141	18	10	capitalization	capitalization	NOUN
fbem-9141	18	11	,	,	PUNCT
fbem-9141	18	12	and	and	CCONJ
fbem-9141	18	13	puts	put	VERB
fbem-9141	18	14	forward	forward	ADV
fbem-9141	18	15	relevant	relevant	ADJ
fbem-9141	18	16	suggestions	suggestion	NOUN
fbem-9141	18	17	to	to	PART
fbem-9141	18	18	provide	provide	VERB
fbem-9141	18	19	reference	reference	NOUN
fbem-9141	18	20	for	for	ADP
fbem-9141	18	21	companies	company	NOUN
fbem-9141	18	22	and	and	CCONJ
fbem-9141	18	23	regulatory	regulatory	ADJ
fbem-9141	18	24	authorities	authority	NOUN
fbem-9141	18	25	with	with	ADP
fbem-9141	18	26	r&d	r&d	NOUN
fbem-9141	18	27	investment	investment	NOUN
fbem-9141	18	28	capitalization	capitalization	NOUN
fbem-9141	18	29	issues	issue	NOUN
fbem-9141	18	30	.	.	PUNCT
fbem-9141	19	1	2	2	X
fbem-9141	19	2	.	.	X
fbem-9141	19	3	h	h	PROPN
fbem-9141	19	4	company	company	NOUN
fbem-9141	19	5	case	case	NOUN
fbem-9141	19	6	introduction	introduction	NOUN
fbem-9141	19	7	2.1	2.1	NUM
fbem-9141	19	8	.	.	PUNCT
fbem-9141	20	1	introduction	introduction	NOUN
fbem-9141	20	2	to	to	ADP
fbem-9141	20	3	company	company	NOUN
fbem-9141	20	4	h	h	NOUN
fbem-9141	20	5	after	after	ADP
fbem-9141	20	6	years	year	NOUN
fbem-9141	20	7	of	of	ADP
fbem-9141	20	8	development	development	NOUN
fbem-9141	21	1	,	,	PUNCT
fbem-9141	21	2	h	h	PROPN
fbem-9141	21	3	company	company	NOUN
fbem-9141	21	4	has	have	AUX
fbem-9141	21	5	established	establish	VERB
fbem-9141	21	6	a	a	DET
fbem-9141	21	7	large	large	ADJ
fbem-9141	21	8	-	-	PUNCT
fbem-9141	21	9	scale	scale	NOUN
fbem-9141	21	10	,	,	PUNCT
fbem-9141	21	11	professional	professional	ADJ
fbem-9141	21	12	,	,	PUNCT
fbem-9141	21	13	and	and	CCONJ
fbem-9141	21	14	comprehensive	comprehensive	ADJ
fbem-9141	21	15	r&d	r&d	NOUN
fbem-9141	21	16	team	team	NOUN
fbem-9141	21	17	with	with	ADP
fbem-9141	21	18	over	over	ADP
fbem-9141	21	19	5000	5000	NUM
fbem-9141	21	20	employees	employee	NOUN
fbem-9141	21	21	.	.	PUNCT
fbem-9141	22	1	in	in	ADP
fbem-9141	22	2	the	the	DET
fbem-9141	22	3	field	field	NOUN
fbem-9141	22	4	of	of	ADP
fbem-9141	22	5	various	various	ADJ
fbem-9141	22	6	disease	disease	NOUN
fbem-9141	22	7	treatment	treatment	NOUN
fbem-9141	22	8	,	,	PUNCT
fbem-9141	22	9	the	the	DET
fbem-9141	22	10	company	company	NOUN
fbem-9141	22	11	's	's	PART
fbem-9141	22	12	products	product	NOUN
fbem-9141	22	13	have	have	VERB
fbem-9141	22	14	a	a	DET
fbem-9141	22	15	certain	certain	ADJ
fbem-9141	22	16	level	level	NOUN
fbem-9141	22	17	of	of	ADP
fbem-9141	22	18	competitiveness	competitiveness	NOUN
fbem-9141	22	19	.	.	PUNCT
fbem-9141	23	1	in	in	ADP
fbem-9141	23	2	order	order	NOUN
fbem-9141	23	3	to	to	PART
fbem-9141	23	4	meet	meet	VERB
fbem-9141	23	5	the	the	DET
fbem-9141	23	6	demand	demand	NOUN
fbem-9141	23	7	for	for	ADP
fbem-9141	23	8	physical	physical	ADJ
fbem-9141	23	9	discovery	discovery	NOUN
fbem-9141	23	10	and	and	CCONJ
fbem-9141	23	11	development	development	NOUN
fbem-9141	23	12	of	of	ADP
fbem-9141	23	13	new	new	ADJ
fbem-9141	23	14	drugs	drug	NOUN
fbem-9141	23	15	in	in	ADP
fbem-9141	23	16	different	different	ADJ
fbem-9141	23	17	disease	disease	NOUN
fbem-9141	23	18	fields	field	NOUN
fbem-9141	23	19	,	,	PUNCT
fbem-9141	23	20	the	the	DET
fbem-9141	23	21	company	company	NOUN
fbem-9141	23	22	has	have	AUX
fbem-9141	23	23	established	establish	VERB
fbem-9141	23	24	research	research	NOUN
fbem-9141	23	25	and	and	CCONJ
fbem-9141	23	26	development	development	NOUN
fbem-9141	23	27	centers	center	NOUN
fbem-9141	23	28	in	in	ADP
fbem-9141	23	29	the	the	DET
fbem-9141	23	30	united	united	PROPN
fbem-9141	23	31	states	states	PROPN
fbem-9141	23	32	,	,	PUNCT
fbem-9141	23	33	europe	europe	PROPN
fbem-9141	23	34	,	,	PUNCT
fbem-9141	23	35	shanghai	shanghai	PROPN
fbem-9141	23	36	,	,	PUNCT
fbem-9141	23	37	lianyungang	lianyungang	PROPN
fbem-9141	23	38	,	,	PUNCT
fbem-9141	23	39	and	and	CCONJ
fbem-9141	23	40	chengdu	chengdu	PROPN
fbem-9141	23	41	to	to	PART
fbem-9141	23	42	cope	cope	VERB
fbem-9141	23	43	with	with	ADP
fbem-9141	23	44	the	the	DET
fbem-9141	23	45	fierce	fierce	ADJ
fbem-9141	23	46	external	external	ADJ
fbem-9141	23	47	competitive	competitive	ADJ
fbem-9141	23	48	environment	environment	NOUN
fbem-9141	23	49	.	.	PUNCT
fbem-9141	24	1	2.2	2.2	NUM
fbem-9141	24	2	.	.	PUNCT
fbem-9141	24	3	overview	overview	NOUN
fbem-9141	24	4	of	of	ADP
fbem-9141	24	5	capitalization	capitalization	NOUN
fbem-9141	24	6	of	of	ADP
fbem-9141	24	7	r&d	r&d	NOUN
fbem-9141	24	8	investment	investment	NOUN
fbem-9141	24	9	by	by	ADP
fbem-9141	24	10	company	company	NOUN
fbem-9141	24	11	h	h	NOUN
fbem-9141	24	12	according	accord	VERB
fbem-9141	24	13	to	to	ADP
fbem-9141	24	14	h	h	PROPN
fbem-9141	24	15	company	company	NOUN
fbem-9141	24	16	's	's	PART
fbem-9141	24	17	annual	annual	ADJ
fbem-9141	24	18	financial	financial	ADJ
fbem-9141	24	19	reports	report	NOUN
fbem-9141	24	20	from	from	ADP
fbem-9141	24	21	2007	2007	NUM
fbem-9141	24	22	to	to	ADP
fbem-9141	24	23	2020	2020	NUM
fbem-9141	24	24	,	,	PUNCT
fbem-9141	24	25	it	it	PRON
fbem-9141	24	26	can	can	AUX
fbem-9141	24	27	be	be	AUX
fbem-9141	24	28	found	find	VERB
fbem-9141	24	29	that	that	SCONJ
fbem-9141	24	30	since	since	SCONJ
fbem-9141	24	31	the	the	DET
fbem-9141	24	32	ministry	ministry	PROPN
fbem-9141	24	33	of	of	ADP
fbem-9141	24	34	finance	finance	PROPN
fbem-9141	24	35	issued	issue	VERB
fbem-9141	24	36	the	the	DET
fbem-9141	24	37	new	new	ADJ
fbem-9141	24	38	enterprise	enterprise	NOUN
fbem-9141	24	39	accounting	accounting	NOUN
fbem-9141	24	40	standards	standard	NOUN
fbem-9141	24	41	in	in	ADP
fbem-9141	24	42	2006	2006	NUM
fbem-9141	24	43	,	,	PUNCT
fbem-9141	24	44	h	h	NOUN
fbem-9141	24	45	company	company	NOUN
fbem-9141	24	46	has	have	AUX
fbem-9141	24	47	consistently	consistently	ADV
fbem-9141	24	48	implemented	implement	VERB
fbem-9141	24	49	an	an	DET
fbem-9141	24	50	accounting	accounting	NOUN
fbem-9141	24	51	policy	policy	NOUN
fbem-9141	24	52	of	of	ADP
fbem-9141	24	53	fully	fully	ADV
fbem-9141	24	54	expensed	expense	VERB
fbem-9141	24	55	r&d	r&d	NOUN
fbem-9141	24	56	investment	investment	NOUN
fbem-9141	24	57	,	,	PUNCT
fbem-9141	24	58	treating	treat	VERB
fbem-9141	24	59	r&d	r&d	NOUN
fbem-9141	24	60	investment	investment	NOUN
fbem-9141	24	61	as	as	ADP
fbem-9141	24	62	current	current	ADJ
fbem-9141	24	63	expenses	expense	NOUN
fbem-9141	24	64	and	and	CCONJ
fbem-9141	24	65	not	not	PART
fbem-9141	24	66	capitalizing	capitalize	VERB
fbem-9141	24	67	r&d	r&d	NOUN
fbem-9141	24	68	investment	investment	NOUN
fbem-9141	24	69	.	.	PUNCT
fbem-9141	25	1	it	it	PRON
fbem-9141	25	2	is	be	AUX
fbem-9141	25	3	not	not	PART
fbem-9141	25	4	recognized	recognize	VERB
fbem-9141	25	5	as	as	ADP
fbem-9141	25	6	an	an	DET
fbem-9141	25	7	asset	asset	NOUN
fbem-9141	25	8	in	in	ADP
fbem-9141	25	9	the	the	DET
fbem-9141	25	10	financial	financial	ADJ
fbem-9141	25	11	statements	statement	NOUN
fbem-9141	25	12	.	.	PUNCT
fbem-9141	26	1	but	but	CCONJ
fbem-9141	26	2	in	in	ADP
fbem-9141	26	3	november	november	PROPN
fbem-9141	26	4	2021	2021	NUM
fbem-9141	26	5	,	,	PUNCT
fbem-9141	26	6	h	h	NOUN
fbem-9141	26	7	company	company	NOUN
fbem-9141	26	8	issued	issue	VERB
fbem-9141	26	9	a	a	DET
fbem-9141	26	10	notice	notice	NOUN
fbem-9141	26	11	on	on	ADP
fbem-9141	26	12	changes	change	NOUN
fbem-9141	26	13	in	in	ADP
fbem-9141	26	14	accounting	accounting	NOUN
fbem-9141	26	15	estimates	estimate	NOUN
fbem-9141	26	16	,	,	PUNCT
fbem-9141	26	17	stating	state	VERB
fbem-9141	26	18	that	that	SCONJ
fbem-9141	26	19	it	it	PRON
fbem-9141	26	20	would	would	AUX
fbem-9141	26	21	evaluate	evaluate	VERB
fbem-9141	26	22	the	the	DET
fbem-9141	26	23	progress	progress	NOUN
fbem-9141	26	24	of	of	ADP
fbem-9141	26	25	research	research	NOUN
fbem-9141	26	26	and	and	CCONJ
fbem-9141	26	27	development	development	NOUN
fbem-9141	26	28	projects	project	NOUN
fbem-9141	26	29	and	and	CCONJ
fbem-9141	26	30	capitalize	capitalize	VERB
fbem-9141	26	31	them	they	PRON
fbem-9141	26	32	if	if	SCONJ
fbem-9141	26	33	conditions	condition	NOUN
fbem-9141	26	34	were	be	AUX
fbem-9141	26	35	met	meet	VERB
fbem-9141	26	36	.	.	PUNCT
fbem-9141	27	1	in	in	ADP
fbem-9141	27	2	the	the	DET
fbem-9141	27	3	past	past	NOUN
fbem-9141	27	4	,	,	PUNCT
fbem-9141	27	5	the	the	DET
fbem-9141	27	6	treatment	treatment	NOUN
fbem-9141	27	7	of	of	ADP
fbem-9141	27	8	fully	fully	ADV
fbem-9141	27	9	expensed	expense	VERB
fbem-9141	27	10	r&d	r&d	NOUN
fbem-9141	27	11	investment	investment	NOUN
fbem-9141	27	12	was	be	AUX
fbem-9141	27	13	based	base	VERB
fbem-9141	27	14	on	on	ADP
fbem-9141	27	15	the	the	DET
fbem-9141	27	16	principle	principle	NOUN
fbem-9141	27	17	of	of	ADP
fbem-9141	27	18	prudence	prudence	NOUN
fbem-9141	27	19	,	,	PUNCT
fbem-9141	27	20	which	which	PRON
fbem-9141	27	21	included	include	VERB
fbem-9141	27	22	all	all	DET
fbem-9141	27	23	expenses	expense	NOUN
fbem-9141	27	24	of	of	ADP
fbem-9141	27	25	internal	internal	ADJ
fbem-9141	27	26	r&d	r&d	NOUN
fbem-9141	27	27	projects	project	NOUN
fbem-9141	27	28	in	in	ADP
fbem-9141	27	29	the	the	DET
fbem-9141	27	30	current	current	ADJ
fbem-9141	27	31	profit	profit	NOUN
fbem-9141	27	32	and	and	CCONJ
fbem-9141	27	33	loss	loss	NOUN
fbem-9141	27	34	when	when	SCONJ
fbem-9141	27	35	incurred	incur	VERB
fbem-9141	27	36	.	.	PUNCT
fbem-9141	28	1	133	133	NUM
fbem-9141	28	2	3	3	NUM
fbem-9141	28	3	.	.	PUNCT
fbem-9141	28	4	analysis	analysis	NOUN
fbem-9141	28	5	of	of	ADP
fbem-9141	28	6	the	the	DET
fbem-9141	28	7	capitalization	capitalization	NOUN
fbem-9141	28	8	motivation	motivation	NOUN
fbem-9141	28	9	of	of	ADP
fbem-9141	28	10	r&d	r&d	NOUN
fbem-9141	28	11	investment	investment	NOUN
fbem-9141	28	12	in	in	ADP
fbem-9141	28	13	company	company	NOUN
fbem-9141	28	14	h	h	NOUN
fbem-9141	28	15	3.1	3.1	NUM
fbem-9141	28	16	.	.	PUNCT
fbem-9141	29	1	profit	profit	NOUN
fbem-9141	29	2	deterioration	deterioration	NOUN
fbem-9141	29	3	in	in	ADP
fbem-9141	29	4	the	the	DET
fbem-9141	29	5	context	context	NOUN
fbem-9141	29	6	of	of	ADP
fbem-9141	29	7	centralized	centralized	ADJ
fbem-9141	29	8	procurement	procurement	NOUN
fbem-9141	29	9	and	and	CCONJ
fbem-9141	29	10	medical	medical	ADJ
fbem-9141	29	11	insurance	insurance	NOUN
fbem-9141	29	12	negotiations	negotiation	NOUN
fbem-9141	29	13	since	since	SCONJ
fbem-9141	29	14	2018	2018	NUM
fbem-9141	29	15	,	,	PUNCT
fbem-9141	29	16	the	the	DET
fbem-9141	29	17	national	national	PROPN
fbem-9141	29	18	medical	medical	PROPN
fbem-9141	29	19	insurance	insurance	PROPN
fbem-9141	29	20	administration	administration	NOUN
fbem-9141	29	21	,	,	PUNCT
fbem-9141	29	22	together	together	ADV
fbem-9141	29	23	with	with	ADP
fbem-9141	29	24	relevant	relevant	ADJ
fbem-9141	29	25	departments	department	NOUN
fbem-9141	29	26	,	,	PUNCT
fbem-9141	29	27	has	have	AUX
fbem-9141	29	28	promoted	promote	VERB
fbem-9141	29	29	the	the	DET
fbem-9141	29	30	reform	reform	NOUN
fbem-9141	29	31	of	of	ADP
fbem-9141	29	32	bulk	bulk	ADJ
fbem-9141	29	33	procurement	procurement	NOUN
fbem-9141	29	34	of	of	ADP
fbem-9141	29	35	drugs	drug	NOUN
fbem-9141	29	36	and	and	CCONJ
fbem-9141	29	37	medical	medical	ADJ
fbem-9141	29	38	consumables	consumable	NOUN
fbem-9141	29	39	.	.	PUNCT
fbem-9141	30	1	currently	currently	ADV
fbem-9141	30	2	,	,	PUNCT
fbem-9141	30	3	the	the	DET
fbem-9141	30	4	reform	reform	NOUN
fbem-9141	30	5	of	of	ADP
fbem-9141	30	6	centralized	centralized	ADJ
fbem-9141	30	7	bulk	bulk	ADJ
fbem-9141	30	8	procurement	procurement	NOUN
fbem-9141	30	9	has	have	AUX
fbem-9141	30	10	entered	enter	VERB
fbem-9141	30	11	a	a	DET
fbem-9141	30	12	normal	normal	ADJ
fbem-9141	30	13	state	state	NOUN
fbem-9141	30	14	.	.	PUNCT
fbem-9141	31	1	in	in	ADP
fbem-9141	31	2	the	the	DET
fbem-9141	31	3	"	"	PUNCT
fbem-9141	31	4	14th	14th	ADJ
fbem-9141	31	5	five	five	NUM
fbem-9141	31	6	year	year	NOUN
fbem-9141	31	7	plan	plan	NOUN
fbem-9141	31	8	for	for	ADP
fbem-9141	31	9	national	national	ADJ
fbem-9141	31	10	medical	medical	ADJ
fbem-9141	31	11	security	security	NOUN
fbem-9141	31	12	"	"	PUNCT
fbem-9141	31	13	issued	issue	VERB
fbem-9141	31	14	by	by	ADP
fbem-9141	31	15	the	the	DET
fbem-9141	31	16	general	general	ADJ
fbem-9141	31	17	office	office	NOUN
fbem-9141	31	18	of	of	ADP
fbem-9141	31	19	the	the	DET
fbem-9141	31	20	state	state	NOUN
fbem-9141	31	21	council	council	PROPN
fbem-9141	31	22	,	,	PUNCT
fbem-9141	31	23	it	it	PRON
fbem-9141	31	24	is	be	AUX
fbem-9141	31	25	emphasized	emphasize	VERB
fbem-9141	31	26	to	to	PART
fbem-9141	31	27	continue	continue	VERB
fbem-9141	31	28	to	to	PART
fbem-9141	31	29	promote	promote	VERB
fbem-9141	31	30	the	the	DET
fbem-9141	31	31	reform	reform	NOUN
fbem-9141	31	32	of	of	ADP
fbem-9141	31	33	centralized	centralized	ADJ
fbem-9141	31	34	drug	drug	NOUN
fbem-9141	31	35	procurement	procurement	NOUN
fbem-9141	31	36	and	and	CCONJ
fbem-9141	31	37	medical	medical	ADJ
fbem-9141	31	38	insurance	insurance	NOUN
fbem-9141	31	39	negotiations	negotiation	NOUN
fbem-9141	31	40	,	,	PUNCT
fbem-9141	31	41	accelerate	accelerate	VERB
fbem-9141	31	42	the	the	DET
fbem-9141	31	43	formation	formation	NOUN
fbem-9141	31	44	of	of	ADP
fbem-9141	31	45	a	a	DET
fbem-9141	31	46	unified	unified	ADJ
fbem-9141	31	47	and	and	CCONJ
fbem-9141	31	48	open	open	ADJ
fbem-9141	31	49	drug	drug	NOUN
fbem-9141	31	50	centralized	centralize	VERB
fbem-9141	31	51	procurement	procurement	NOUN
fbem-9141	31	52	market	market	NOUN
fbem-9141	31	53	nationwide	nationwide	ADV
fbem-9141	31	54	,	,	PUNCT
fbem-9141	31	55	and	and	CCONJ
fbem-9141	31	56	vigorously	vigorously	ADV
fbem-9141	31	57	reduce	reduce	VERB
fbem-9141	31	58	the	the	DET
fbem-9141	31	59	burden	burden	NOUN
fbem-9141	31	60	of	of	ADP
fbem-9141	31	61	medication	medication	NOUN
fbem-9141	31	62	on	on	ADP
fbem-9141	31	63	the	the	DET
fbem-9141	31	64	public	public	NOUN
fbem-9141	31	65	.	.	PUNCT
fbem-9141	32	1	h	h	PROPN
fbem-9141	32	2	company	company	NOUN
fbem-9141	32	3	selected	select	VERB
fbem-9141	32	4	22	22	NUM
fbem-9141	32	5	varieties	variety	NOUN
fbem-9141	32	6	in	in	ADP
fbem-9141	32	7	its	its	PRON
fbem-9141	32	8	previous	previous	ADJ
fbem-9141	32	9	centralized	centralized	ADJ
fbem-9141	32	10	procurement	procurement	NOUN
fbem-9141	32	11	,	,	PUNCT
fbem-9141	32	12	with	with	ADP
fbem-9141	32	13	an	an	DET
fbem-9141	32	14	average	average	ADJ
fbem-9141	32	15	decrease	decrease	NOUN
fbem-9141	32	16	of	of	ADP
fbem-9141	32	17	74.5	74.5	NUM
fbem-9141	32	18	%	%	NOUN
fbem-9141	32	19	.	.	PUNCT
fbem-9141	33	1	table	table	NOUN
fbem-9141	33	2	1	1	NUM
fbem-9141	33	3	.	.	NUM
fbem-9141	33	4	selected	select	VERB
fbem-9141	33	5	products	product	NOUN
fbem-9141	33	6	of	of	ADP
fbem-9141	33	7	company	company	NOUN
fbem-9141	33	8	h	h	NOUN
fbem-9141	33	9	batch	batch	NOUN
fbem-9141	33	10	no.3	no.3	VERB
fbem-9141	33	11	no.5	no.5	PROPN
fbem-9141	33	12	no.7	no.7	PROPN
fbem-9141	33	13	selected	select	VERB
fbem-9141	33	14	variety	variety	NOUN
fbem-9141	33	15	6	6	NUM
fbem-9141	33	16	8	8	NUM
fbem-9141	33	17	5	5	NUM
fbem-9141	33	18	sales	sale	NOUN
fbem-9141	33	19	revenue	revenue	NOUN
fbem-9141	33	20	in	in	ADP
fbem-9141	33	21	2020	2020	NUM
fbem-9141	33	22	1.9	1.9	NUM
fbem-9141	33	23	billion	billion	NUM
fbem-9141	33	24	4.4	4.4	NUM
fbem-9141	33	25	billion	billion	NUM
fbem-9141	33	26	undisclosed	undisclosed	ADJ
fbem-9141	33	27	sales	sale	NOUN
fbem-9141	33	28	revenue	revenue	NOUN
fbem-9141	33	29	in	in	ADP
fbem-9141	33	30	2021	2021	NUM
fbem-9141	33	31	855	855	NUM
fbem-9141	33	32	million	million	NUM
fbem-9141	33	33	2.87	2.87	NUM
fbem-9141	33	34	billion	billion	NUM
fbem-9141	33	35	1.9	1.9	NUM
fbem-9141	33	36	billion	billion	NUM
fbem-9141	33	37	sales	sale	NOUN
fbem-9141	33	38	revenue	revenue	NOUN
fbem-9141	33	39	in	in	ADP
fbem-9141	33	40	2022	2022	NUM
fbem-9141	33	41	undisclosed	undisclose	VERB
fbem-9141	33	42	610	610	NUM
fbem-9141	33	43	million	million	NUM
fbem-9141	33	44	980	980	NUM
fbem-9141	33	45	million	million	NUM
fbem-9141	33	46	year	year	NOUN
fbem-9141	33	47	-	-	PUNCT
fbem-9141	33	48	on	on	ADP
fbem-9141	33	49	-	-	PUNCT
fbem-9141	33	50	year	year	NOUN
fbem-9141	33	51	decrease	decrease	NOUN
fbem-9141	33	52	55	55	NUM
fbem-9141	33	53	%	%	NOUN
fbem-9141	33	54	79	79	NUM
fbem-9141	33	55	%	%	NOUN
fbem-9141	33	56	48	48	NUM
fbem-9141	33	57	%	%	NOUN
fbem-9141	33	58	in	in	ADP
fbem-9141	33	59	addition	addition	NOUN
fbem-9141	33	60	,	,	PUNCT
fbem-9141	33	61	h	h	NOUN
fbem-9141	33	62	company	company	NOUN
fbem-9141	33	63	's	's	PART
fbem-9141	33	64	main	main	ADJ
fbem-9141	33	65	products	product	NOUN
fbem-9141	33	66	,	,	PUNCT
fbem-9141	33	67	esketamine	esketamine	NOUN
fbem-9141	33	68	and	and	CCONJ
fbem-9141	33	69	erika	erika	NOUN
fbem-9141	33	70	,	,	PUNCT
fbem-9141	33	71	have	have	AUX
fbem-9141	33	72	participated	participate	VERB
fbem-9141	33	73	in	in	ADP
fbem-9141	33	74	national	national	ADJ
fbem-9141	33	75	medical	medical	ADJ
fbem-9141	33	76	insurance	insurance	NOUN
fbem-9141	33	77	negotiations	negotiation	NOUN
fbem-9141	33	78	,	,	PUNCT
fbem-9141	33	79	with	with	ADP
fbem-9141	33	80	price	price	NOUN
fbem-9141	33	81	reductions	reduction	NOUN
fbem-9141	33	82	of	of	ADP
fbem-9141	33	83	68	68	NUM
fbem-9141	33	84	%	%	NOUN
fbem-9141	33	85	and	and	CCONJ
fbem-9141	33	86	85	85	NUM
fbem-9141	33	87	%	%	NOUN
fbem-9141	33	88	.	.	PUNCT
fbem-9141	34	1	after	after	ADP
fbem-9141	34	2	the	the	DET
fbem-9141	34	3	implementation	implementation	NOUN
fbem-9141	34	4	of	of	ADP
fbem-9141	34	5	medical	medical	ADJ
fbem-9141	34	6	insurance	insurance	NOUN
fbem-9141	34	7	negotiation	negotiation	NOUN
fbem-9141	34	8	prices	price	NOUN
fbem-9141	34	9	for	for	ADP
fbem-9141	34	10	multiple	multiple	ADJ
fbem-9141	34	11	innovative	innovative	ADJ
fbem-9141	34	12	drugs	drug	NOUN
fbem-9141	34	13	,	,	PUNCT
fbem-9141	34	14	the	the	DET
fbem-9141	34	15	average	average	ADJ
fbem-9141	34	16	selling	selling	NOUN
fbem-9141	34	17	price	price	NOUN
fbem-9141	34	18	decreased	decrease	VERB
fbem-9141	34	19	by	by	ADP
fbem-9141	34	20	33	33	NUM
fbem-9141	34	21	%	%	NOUN
fbem-9141	34	22	.	.	PUNCT
fbem-9141	35	1	the	the	DET
fbem-9141	35	2	dual	dual	ADJ
fbem-9141	35	3	impact	impact	NOUN
fbem-9141	35	4	of	of	ADP
fbem-9141	35	5	the	the	DET
fbem-9141	35	6	centralized	centralized	ADJ
fbem-9141	35	7	procurement	procurement	NOUN
fbem-9141	35	8	and	and	CCONJ
fbem-9141	35	9	price	price	NOUN
fbem-9141	35	10	reduction	reduction	NOUN
fbem-9141	35	11	of	of	ADP
fbem-9141	35	12	generic	generic	ADJ
fbem-9141	35	13	drugs	drug	NOUN
fbem-9141	35	14	and	and	CCONJ
fbem-9141	35	15	the	the	DET
fbem-9141	35	16	participation	participation	NOUN
fbem-9141	35	17	of	of	ADP
fbem-9141	35	18	innovative	innovative	ADJ
fbem-9141	35	19	drugs	drug	NOUN
fbem-9141	35	20	in	in	ADP
fbem-9141	35	21	medical	medical	ADJ
fbem-9141	35	22	insurance	insurance	NOUN
fbem-9141	35	23	negotiations	negotiation	NOUN
fbem-9141	35	24	has	have	AUX
fbem-9141	35	25	brought	bring	VERB
fbem-9141	35	26	significant	significant	ADJ
fbem-9141	35	27	pressure	pressure	NOUN
fbem-9141	35	28	to	to	ADP
fbem-9141	35	29	the	the	DET
fbem-9141	35	30	company	company	NOUN
fbem-9141	35	31	's	's	PART
fbem-9141	35	32	profits	profit	NOUN
fbem-9141	35	33	.	.	PUNCT
fbem-9141	36	1	affected	affect	VERB
fbem-9141	36	2	by	by	ADP
fbem-9141	36	3	centralized	centralized	ADJ
fbem-9141	36	4	drug	drug	NOUN
fbem-9141	36	5	procurement	procurement	NOUN
fbem-9141	36	6	and	and	CCONJ
fbem-9141	36	7	medical	medical	ADJ
fbem-9141	36	8	insurance	insurance	NOUN
fbem-9141	36	9	negotiations	negotiation	NOUN
fbem-9141	36	10	,	,	PUNCT
fbem-9141	36	11	h	h	NOUN
fbem-9141	36	12	company	company	NOUN
fbem-9141	36	13	's	's	PART
fbem-9141	36	14	operating	operating	NOUN
fbem-9141	36	15	revenue	revenue	NOUN
fbem-9141	36	16	and	and	CCONJ
fbem-9141	36	17	net	net	ADJ
fbem-9141	36	18	profit	profit	NOUN
fbem-9141	36	19	have	have	AUX
fbem-9141	36	20	both	both	PRON
fbem-9141	36	21	decreased	decrease	VERB
fbem-9141	36	22	since	since	SCONJ
fbem-9141	36	23	2021	2021	NUM
fbem-9141	36	24	.	.	PUNCT
fbem-9141	37	1	the	the	DET
fbem-9141	37	2	growth	growth	NOUN
fbem-9141	37	3	rate	rate	NOUN
fbem-9141	37	4	of	of	ADP
fbem-9141	37	5	operating	operate	VERB
fbem-9141	37	6	revenue	revenue	NOUN
fbem-9141	37	7	in	in	ADP
fbem-9141	37	8	2021	2021	NUM
fbem-9141	37	9	was	be	AUX
fbem-9141	37	10	negative	negative	ADJ
fbem-9141	37	11	for	for	ADP
fbem-9141	37	12	the	the	DET
fbem-9141	37	13	first	first	ADJ
fbem-9141	37	14	time	time	NOUN
fbem-9141	37	15	in	in	ADP
fbem-9141	37	16	20	20	NUM
fbem-9141	37	17	years	year	NOUN
fbem-9141	37	18	since	since	SCONJ
fbem-9141	37	19	its	its	PRON
fbem-9141	37	20	listing	listing	NOUN
fbem-9141	37	21	,	,	PUNCT
fbem-9141	37	22	and	and	CCONJ
fbem-9141	37	23	its	its	PRON
fbem-9141	37	24	profitability	profitability	NOUN
fbem-9141	37	25	is	be	AUX
fbem-9141	37	26	rapidly	rapidly	ADV
fbem-9141	37	27	deteriorating	deteriorate	VERB
fbem-9141	37	28	.	.	PUNCT
fbem-9141	38	1	in	in	ADP
fbem-9141	38	2	this	this	DET
fbem-9141	38	3	context	context	NOUN
fbem-9141	38	4	,	,	PUNCT
fbem-9141	38	5	h	h	PROPN
fbem-9141	38	6	company	company	NOUN
fbem-9141	38	7	capitalizes	capitalize	VERB
fbem-9141	38	8	its	its	PRON
fbem-9141	38	9	huge	huge	ADJ
fbem-9141	38	10	r&d	r&d	NOUN
fbem-9141	38	11	investment	investment	NOUN
fbem-9141	38	12	,	,	PUNCT
fbem-9141	38	13	which	which	PRON
fbem-9141	38	14	can	can	AUX
fbem-9141	38	15	significantly	significantly	ADV
fbem-9141	38	16	improve	improve	VERB
fbem-9141	38	17	the	the	DET
fbem-9141	38	18	current	current	ADJ
fbem-9141	38	19	year	year	NOUN
fbem-9141	38	20	's	's	PART
fbem-9141	38	21	book	book	NOUN
fbem-9141	38	22	profit	profit	NOUN
fbem-9141	38	23	,	,	PUNCT
fbem-9141	38	24	smooth	smooth	VERB
fbem-9141	38	25	the	the	DET
fbem-9141	38	26	slope	slope	NOUN
fbem-9141	38	27	of	of	ADP
fbem-9141	38	28	performance	performance	NOUN
fbem-9141	38	29	decline	decline	NOUN
fbem-9141	38	30	,	,	PUNCT
fbem-9141	38	31	and	and	CCONJ
fbem-9141	38	32	convey	convey	VERB
fbem-9141	38	33	more	more	ADV
fbem-9141	38	34	positive	positive	ADJ
fbem-9141	38	35	information	information	NOUN
fbem-9141	38	36	to	to	ADP
fbem-9141	38	37	the	the	DET
fbem-9141	38	38	capital	capital	NOUN
fbem-9141	38	39	market	market	NOUN
fbem-9141	38	40	.	.	PUNCT
fbem-9141	39	1	table	table	NOUN
fbem-9141	39	2	2	2	NUM
fbem-9141	39	3	.	.	PUNCT
fbem-9141	39	4	changes	change	NOUN
fbem-9141	39	5	in	in	ADP
fbem-9141	39	6	h	h	PROPN
fbem-9141	39	7	company	company	NOUN
fbem-9141	39	8	's	's	PART
fbem-9141	39	9	profitability	profitability	NOUN
fbem-9141	39	10	from	from	ADP
fbem-9141	39	11	2018	2018	NUM
fbem-9141	39	12	to	to	ADP
fbem-9141	39	13	2022	2022	NUM
fbem-9141	39	14	year	year	NOUN
fbem-9141	39	15	2018	2018	NUM
fbem-9141	39	16	2019	2019	NUM
fbem-9141	39	17	2020	2020	NUM
fbem-9141	39	18	2021	2021	NUM
fbem-9141	39	19	2022	2022	NUM
fbem-9141	39	20	net	net	ADJ
fbem-9141	39	21	profit	profit	NOUN
fbem-9141	39	22	margin	margin	NOUN
fbem-9141	39	23	23.32	23.32	NUM
fbem-9141	39	24	%	%	NOUN
fbem-9141	39	25	22.87	22.87	NUM
fbem-9141	39	26	%	%	NOUN
fbem-9141	39	27	22.75	22.75	NUM
fbem-9141	39	28	%	%	NOUN
fbem-9141	39	29	17.31	17.31	NUM
fbem-9141	39	30	%	%	NOUN
fbem-9141	39	31	17.93	17.93	NUM
fbem-9141	39	32	%	%	NOUN
fbem-9141	39	33	year	year	NOUN
fbem-9141	39	34	-	-	PUNCT
fbem-9141	39	35	on	on	ADP
fbem-9141	39	36	-	-	PUNCT
fbem-9141	39	37	year	year	NOUN
fbem-9141	39	38	growth	growth	NOUN
fbem-9141	39	39	rate	rate	NOUN
fbem-9141	39	40	of	of	ADP
fbem-9141	39	41	net	net	ADJ
fbem-9141	39	42	profit	profit	NOUN
fbem-9141	39	43	26.39	26.39	NUM
fbem-9141	39	44	%	%	NOUN
fbem-9141	39	45	31.05	31.05	NUM
fbem-9141	39	46	%	%	NOUN
fbem-9141	39	47	18.78	18.78	NUM
fbem-9141	39	48	%	%	NOUN
fbem-9141	39	49	-28.41	-28.41	SYM
fbem-9141	39	50	%	%	NOUN
fbem-9141	39	51	-13.77	-13.77	NUM
fbem-9141	39	52	%	%	NOUN
fbem-9141	39	53	roe	roe	NOUN
fbem-9141	39	54	23.60	23.60	NUM
fbem-9141	39	55	%	%	NOUN
fbem-9141	39	56	24.02	24.02	NUM
fbem-9141	39	57	%	%	NOUN
fbem-9141	39	58	22.51	22.51	NUM
fbem-9141	39	59	%	%	NOUN
fbem-9141	39	60	13.96	13.96	NUM
fbem-9141	39	61	%	%	NOUN
fbem-9141	39	62	10.89	10.89	NUM
fbem-9141	39	63	%	%	NOUN
fbem-9141	39	64	3.2	3.2	NUM
fbem-9141	39	65	.	.	PUNCT
fbem-9141	40	1	during	during	ADP
fbem-9141	40	2	the	the	DET
fbem-9141	40	3	transformation	transformation	NOUN
fbem-9141	40	4	process	process	NOUN
fbem-9141	40	5	,	,	PUNCT
fbem-9141	40	6	r&d	r&d	NOUN
fbem-9141	40	7	investment	investment	NOUN
fbem-9141	40	8	has	have	AUX
fbem-9141	40	9	hit	hit	VERB
fbem-9141	40	10	new	new	ADJ
fbem-9141	40	11	highs	high	NOUN
fbem-9141	40	12	year	year	NOUN
fbem-9141	40	13	after	after	ADP
fbem-9141	40	14	year	year	NOUN
fbem-9141	40	15	as	as	ADP
fbem-9141	40	16	the	the	DET
fbem-9141	40	17	first	first	ADJ
fbem-9141	40	18	tier	tier	NOUN
fbem-9141	40	19	enterprise	enterprise	NOUN
fbem-9141	40	20	in	in	ADP
fbem-9141	40	21	the	the	DET
fbem-9141	40	22	chinese	chinese	ADJ
fbem-9141	40	23	pharmaceutical	pharmaceutical	NOUN
fbem-9141	40	24	industry	industry	NOUN
fbem-9141	40	25	,	,	PUNCT
fbem-9141	40	26	under	under	ADP
fbem-9141	40	27	the	the	DET
fbem-9141	40	28	guidance	guidance	NOUN
fbem-9141	40	29	of	of	ADP
fbem-9141	40	30	the	the	DET
fbem-9141	40	31	"	"	PUNCT
fbem-9141	40	32	technological	technological	ADJ
fbem-9141	40	33	innovation	innovation	NOUN
fbem-9141	40	34	"	"	PUNCT
fbem-9141	40	35	strategy	strategy	NOUN
fbem-9141	40	36	in	in	ADP
fbem-9141	40	37	recent	recent	ADJ
fbem-9141	40	38	years	year	NOUN
fbem-9141	40	39	,	,	PUNCT
fbem-9141	40	40	h	h	NOUN
fbem-9141	40	41	company	company	NOUN
fbem-9141	40	42	attaches	attach	VERB
fbem-9141	40	43	great	great	ADJ
fbem-9141	40	44	importance	importance	NOUN
fbem-9141	40	45	to	to	PART
fbem-9141	40	46	research	research	NOUN
fbem-9141	40	47	and	and	CCONJ
fbem-9141	40	48	development	development	NOUN
fbem-9141	40	49	innovation	innovation	NOUN
fbem-9141	40	50	,	,	PUNCT
fbem-9141	40	51	and	and	CCONJ
fbem-9141	40	52	has	have	AUX
fbem-9141	40	53	invested	invest	VERB
fbem-9141	40	54	a	a	DET
fbem-9141	40	55	large	large	ADJ
fbem-9141	40	56	amount	amount	NOUN
fbem-9141	40	57	of	of	ADP
fbem-9141	40	58	funds	fund	NOUN
fbem-9141	40	59	in	in	ADP
fbem-9141	40	60	drug	drug	NOUN
fbem-9141	40	61	research	research	NOUN
fbem-9141	40	62	and	and	CCONJ
fbem-9141	40	63	development	development	NOUN
fbem-9141	40	64	and	and	CCONJ
fbem-9141	40	65	personnel	personnel	NOUN
fbem-9141	40	66	allocation	allocation	NOUN
fbem-9141	40	67	.	.	PUNCT
fbem-9141	41	1	as	as	ADP
fbem-9141	41	2	of	of	ADP
fbem-9141	41	3	the	the	DET
fbem-9141	41	4	end	end	NOUN
fbem-9141	41	5	of	of	ADP
fbem-9141	41	6	2022	2022	NUM
fbem-9141	41	7	,	,	PUNCT
fbem-9141	41	8	the	the	DET
fbem-9141	41	9	company	company	NOUN
fbem-9141	41	10	's	's	PART
fbem-9141	41	11	clinical	clinical	ADJ
fbem-9141	41	12	research	research	NOUN
fbem-9141	41	13	and	and	CCONJ
fbem-9141	41	14	development	development	NOUN
fbem-9141	41	15	team	team	NOUN
fbem-9141	41	16	has	have	AUX
fbem-9141	41	17	managed	manage	VERB
fbem-9141	41	18	over	over	ADP
fbem-9141	41	19	260	260	NUM
fbem-9141	41	20	ongoing	ongoing	ADJ
fbem-9141	41	21	or	or	CCONJ
fbem-9141	41	22	planned	plan	VERB
fbem-9141	41	23	clinical	clinical	ADJ
fbem-9141	41	24	trials	trial	NOUN
fbem-9141	41	25	,	,	PUNCT
fbem-9141	41	26	including	include	VERB
fbem-9141	41	27	more	more	ADJ
fbem-9141	41	28	than	than	ADP
fbem-9141	41	29	60	60	NUM
fbem-9141	41	30	key	key	ADJ
fbem-9141	41	31	registered	register	VERB
fbem-9141	41	32	trials	trial	NOUN
fbem-9141	41	33	.	.	PUNCT
fbem-9141	42	1	clinical	clinical	ADJ
fbem-9141	42	2	collaborative	collaborative	ADJ
fbem-9141	42	3	research	research	NOUN
fbem-9141	42	4	centers	center	NOUN
fbem-9141	42	5	are	be	AUX
fbem-9141	42	6	located	locate	VERB
fbem-9141	42	7	throughout	throughout	ADP
fbem-9141	42	8	the	the	DET
fbem-9141	42	9	country	country	NOUN
fbem-9141	42	10	,	,	PUNCT
fbem-9141	42	11	with	with	ADP
fbem-9141	42	12	over	over	ADP
fbem-9141	42	13	1500	1500	NUM
fbem-9141	42	14	departments	department	NOUN
fbem-9141	42	15	and	and	CCONJ
fbem-9141	42	16	clinical	clinical	ADJ
fbem-9141	42	17	resources	resource	NOUN
fbem-9141	42	18	covering	cover	VERB
fbem-9141	42	19	400	400	NUM
fbem-9141	42	20	institutions	institution	NOUN
fbem-9141	42	21	nationwide	nationwide	ADV
fbem-9141	42	22	.	.	PUNCT
fbem-9141	43	1	according	accord	VERB
fbem-9141	43	2	to	to	ADP
fbem-9141	43	3	the	the	DET
fbem-9141	43	4	summary	summary	NOUN
fbem-9141	43	5	of	of	ADP
fbem-9141	43	6	h	h	PROPN
fbem-9141	43	7	company	company	NOUN
fbem-9141	43	8	's	's	PART
fbem-9141	43	9	annual	annual	ADJ
fbem-9141	43	10	report	report	NOUN
fbem-9141	43	11	,	,	PUNCT
fbem-9141	43	12	the	the	DET
fbem-9141	43	13	r&d	r&d	NOUN
fbem-9141	43	14	intensity	intensity	NOUN
fbem-9141	43	15	(	(	PUNCT
fbem-9141	43	16	calculation	calculation	NOUN
fbem-9141	43	17	formula	formula	NOUN
fbem-9141	43	18	:	:	PUNCT
fbem-9141	43	19	r&d	r&d	NOUN
fbem-9141	43	20	investment	investment	NOUN
fbem-9141	43	21	/	/	SYM
fbem-9141	43	22	total	total	ADJ
fbem-9141	43	23	operating	operating	NOUN
fbem-9141	43	24	revenue	revenue	NOUN
fbem-9141	43	25	)	)	PUNCT
fbem-9141	43	26	from	from	ADP
fbem-9141	43	27	2018	2018	NUM
fbem-9141	43	28	to	to	ADP
fbem-9141	43	29	2022	2022	NUM
fbem-9141	43	30	were	be	AUX
fbem-9141	43	31	12.55	12.55	NUM
fbem-9141	43	32	%	%	NOUN
fbem-9141	43	33	,	,	PUNCT
fbem-9141	43	34	15.04	15.04	NUM
fbem-9141	43	35	%	%	NOUN
fbem-9141	43	36	,	,	PUNCT
fbem-9141	43	37	17.99	17.99	NUM
fbem-9141	43	38	%	%	NOUN
fbem-9141	43	39	,	,	PUNCT
fbem-9141	43	40	25.52	25.52	NUM
fbem-9141	43	41	%	%	NOUN
fbem-9141	43	42	,	,	PUNCT
fbem-9141	43	43	and	and	CCONJ
fbem-9141	43	44	36.43	36.43	NUM
fbem-9141	43	45	%	%	NOUN
fbem-9141	43	46	,	,	PUNCT
fbem-9141	43	47	respectively	respectively	ADV
fbem-9141	43	48	.	.	PUNCT
fbem-9141	44	1	the	the	DET
fbem-9141	44	2	total	total	ADJ
fbem-9141	44	3	r&d	r&d	NOUN
fbem-9141	44	4	investment	investment	NOUN
fbem-9141	44	5	reached	reach	VERB
fbem-9141	44	6	6.346	6.346	NUM
fbem-9141	44	7	billion	billion	NUM
fbem-9141	44	8	yuan	yuan	NOUN
fbem-9141	44	9	by	by	ADP
fbem-9141	44	10	2022	2022	NUM
fbem-9141	44	11	,	,	PUNCT
fbem-9141	44	12	and	and	CCONJ
fbem-9141	44	13	both	both	DET
fbem-9141	44	14	r&d	r&d	NOUN
fbem-9141	44	15	intensity	intensity	NOUN
fbem-9141	44	16	and	and	CCONJ
fbem-9141	44	17	total	total	ADJ
fbem-9141	44	18	r&d	r&d	NOUN
fbem-9141	44	19	investment	investment	NOUN
fbem-9141	44	20	have	have	AUX
fbem-9141	44	21	reached	reach	VERB
fbem-9141	44	22	new	new	ADJ
fbem-9141	44	23	highs	high	NOUN
fbem-9141	44	24	since	since	SCONJ
fbem-9141	44	25	the	the	DET
fbem-9141	44	26	company	company	NOUN
fbem-9141	44	27	went	go	VERB
fbem-9141	44	28	public	public	ADJ
fbem-9141	44	29	for	for	ADP
fbem-9141	44	30	consecutive	consecutive	ADJ
fbem-9141	44	31	years	year	NOUN
fbem-9141	44	32	,	,	PUNCT
fbem-9141	44	33	showing	show	VERB
fbem-9141	44	34	a	a	DET
fbem-9141	44	35	very	very	ADV
fbem-9141	44	36	stable	stable	ADJ
fbem-9141	44	37	and	and	CCONJ
fbem-9141	44	38	rapid	rapid	ADJ
fbem-9141	44	39	upward	upward	ADJ
fbem-9141	44	40	trend	trend	NOUN
fbem-9141	44	41	.	.	PUNCT
fbem-9141	45	1	h	h	PROPN
fbem-9141	45	2	company	company	NOUN
fbem-9141	45	3	's	's	PART
fbem-9141	45	4	strong	strong	ADJ
fbem-9141	45	5	investment	investment	NOUN
fbem-9141	45	6	in	in	ADP
fbem-9141	45	7	research	research	NOUN
fbem-9141	45	8	and	and	CCONJ
fbem-9141	45	9	development	development	NOUN
fbem-9141	45	10	provides	provide	VERB
fbem-9141	45	11	strong	strong	ADJ
fbem-9141	45	12	support	support	NOUN
fbem-9141	45	13	for	for	ADP
fbem-9141	45	14	the	the	DET
fbem-9141	45	15	company	company	NOUN
fbem-9141	45	16	's	's	PART
fbem-9141	45	17	longterm	longterm	ADJ
fbem-9141	45	18	development	development	NOUN
fbem-9141	45	19	,	,	PUNCT
fbem-9141	45	20	but	but	CCONJ
fbem-9141	45	21	it	it	PRON
fbem-9141	45	22	also	also	ADV
fbem-9141	45	23	greatly	greatly	ADV
fbem-9141	45	24	affects	affect	VERB
fbem-9141	45	25	the	the	DET
fbem-9141	45	26	current	current	ADJ
fbem-9141	45	27	profit	profit	NOUN
fbem-9141	45	28	.	.	PUNCT
fbem-9141	46	1	under	under	ADP
fbem-9141	46	2	the	the	DET
fbem-9141	46	3	background	background	NOUN
fbem-9141	46	4	of	of	ADP
fbem-9141	46	5	rapid	rapid	ADJ
fbem-9141	46	6	decline	decline	NOUN
fbem-9141	46	7	of	of	ADP
fbem-9141	46	8	net	net	ADJ
fbem-9141	46	9	profit	profit	NOUN
fbem-9141	46	10	and	and	CCONJ
fbem-9141	46	11	rapid	rapid	ADJ
fbem-9141	46	12	growth	growth	NOUN
fbem-9141	46	13	of	of	ADP
fbem-9141	46	14	r&d	r&d	NOUN
fbem-9141	46	15	investment	investment	NOUN
fbem-9141	46	16	,	,	PUNCT
fbem-9141	46	17	if	if	SCONJ
fbem-9141	46	18	company	company	NOUN
fbem-9141	46	19	h	h	NOUN
fbem-9141	46	20	continues	continue	VERB
fbem-9141	46	21	to	to	PART
fbem-9141	46	22	use	use	VERB
fbem-9141	46	23	the	the	DET
fbem-9141	46	24	accounting	accounting	NOUN
fbem-9141	46	25	method	method	NOUN
fbem-9141	46	26	of	of	ADP
fbem-9141	46	27	0	0	NUM
fbem-9141	46	28	capitalization	capitalization	NOUN
fbem-9141	46	29	ratio	ratio	NOUN
fbem-9141	46	30	in	in	ADP
fbem-9141	46	31	the	the	DET
fbem-9141	46	32	past	past	NOUN
fbem-9141	46	33	,	,	PUNCT
fbem-9141	46	34	such	such	DET
fbem-9141	46	35	a	a	DET
fbem-9141	46	36	large	large	ADJ
fbem-9141	46	37	scale	scale	NOUN
fbem-9141	46	38	of	of	ADP
fbem-9141	46	39	r&d	r&d	NOUN
fbem-9141	46	40	investment	investment	NOUN
fbem-9141	46	41	will	will	AUX
fbem-9141	46	42	have	have	VERB
fbem-9141	46	43	a	a	DET
fbem-9141	46	44	huge	huge	ADJ
fbem-9141	46	45	impact	impact	NOUN
fbem-9141	46	46	on	on	ADP
fbem-9141	46	47	performance	performance	NOUN
fbem-9141	46	48	.	.	PUNCT
fbem-9141	47	1	3.3	3.3	NUM
fbem-9141	47	2	.	.	PUNCT
fbem-9141	48	1	partial	partial	ADJ
fbem-9141	48	2	capitalization	capitalization	NOUN
fbem-9141	48	3	is	be	AUX
fbem-9141	48	4	conducive	conducive	ADJ
fbem-9141	48	5	to	to	ADP
fbem-9141	48	6	a	a	DET
fbem-9141	48	7	fair	fair	ADJ
fbem-9141	48	8	reflection	reflection	NOUN
fbem-9141	48	9	of	of	ADP
fbem-9141	48	10	the	the	DET
fbem-9141	48	11	company	company	NOUN
fbem-9141	48	12	's	's	PART
fbem-9141	48	13	asset	asset	NOUN
fbem-9141	48	14	situation	situation	NOUN
fbem-9141	48	15	in	in	ADP
fbem-9141	48	16	recent	recent	ADJ
fbem-9141	48	17	years	year	NOUN
fbem-9141	48	18	,	,	PUNCT
fbem-9141	48	19	h	h	NOUN
fbem-9141	48	20	company	company	NOUN
fbem-9141	48	21	's	's	PART
fbem-9141	48	22	research	research	NOUN
fbem-9141	48	23	and	and	CCONJ
fbem-9141	48	24	development	development	NOUN
fbem-9141	48	25	activities	activity	NOUN
fbem-9141	48	26	have	have	AUX
fbem-9141	48	27	indeed	indeed	ADV
fbem-9141	48	28	resulted	result	VERB
fbem-9141	48	29	in	in	ADP
fbem-9141	48	30	many	many	ADJ
fbem-9141	48	31	drug	drug	NOUN
fbem-9141	48	32	research	research	NOUN
fbem-9141	48	33	and	and	CCONJ
fbem-9141	48	34	development	development	NOUN
fbem-9141	48	35	achievements	achievement	NOUN
fbem-9141	48	36	,	,	PUNCT
fbem-9141	48	37	patented	patented	ADJ
fbem-9141	48	38	technology	technology	NOUN
fbem-9141	48	39	achievements	achievement	NOUN
fbem-9141	48	40	,	,	PUNCT
fbem-9141	48	41	etc	etc	X
fbem-9141	48	42	.	.	X
fbem-9141	48	43	during	during	ADP
fbem-9141	48	44	the	the	DET
fbem-9141	48	45	five	five	NUM
fbem-9141	48	46	years	year	NOUN
fbem-9141	48	47	from	from	ADP
fbem-9141	48	48	2018	2018	NUM
fbem-9141	48	49	to	to	ADP
fbem-9141	48	50	2022	2022	NUM
fbem-9141	48	51	,	,	PUNCT
fbem-9141	48	52	the	the	DET
fbem-9141	48	53	number	number	NOUN
fbem-9141	48	54	of	of	ADP
fbem-9141	48	55	approved	approve	VERB
fbem-9141	48	56	patent	patent	NOUN
fbem-9141	48	57	technology	technology	NOUN
fbem-9141	48	58	achievements	achievement	NOUN
fbem-9141	48	59	generated	generate	VERB
fbem-9141	48	60	by	by	ADP
fbem-9141	48	61	enterprises	enterprise	NOUN
fbem-9141	48	62	has	have	AUX
fbem-9141	48	63	been	be	AUX
fbem-9141	48	64	growing	grow	VERB
fbem-9141	48	65	rapidly	rapidly	ADV
fbem-9141	48	66	each	each	DET
fbem-9141	48	67	year	year	NOUN
fbem-9141	48	68	,	,	PUNCT
fbem-9141	48	69	and	and	CCONJ
fbem-9141	48	70	these	these	DET
fbem-9141	48	71	patents	patent	NOUN
fbem-9141	48	72	are	be	AUX
fbem-9141	48	73	closely	closely	ADV
fbem-9141	48	74	related	relate	VERB
fbem-9141	48	75	to	to	ADP
fbem-9141	48	76	the	the	DET
fbem-9141	48	77	increasing	increase	VERB
fbem-9141	48	78	r&d	r&d	NOUN
fbem-9141	48	79	investment	investment	NOUN
fbem-9141	48	80	year	year	NOUN
fbem-9141	48	81	by	by	ADP
fbem-9141	48	82	year	year	NOUN
fbem-9141	48	83	.	.	PUNCT
fbem-9141	49	1	according	accord	VERB
fbem-9141	49	2	to	to	ADP
fbem-9141	49	3	china	china	PROPN
fbem-9141	49	4	's	's	PART
fbem-9141	49	5	enterprise	enterprise	NOUN
fbem-9141	49	6	accounting	accounting	NOUN
fbem-9141	49	7	standards	standard	NOUN
fbem-9141	49	8	,	,	PUNCT
fbem-9141	49	9	patent	patent	NOUN
fbem-9141	49	10	achievements	achievement	NOUN
fbem-9141	49	11	can	can	AUX
fbem-9141	49	12	be	be	AUX
fbem-9141	49	13	recognized	recognize	VERB
fbem-9141	49	14	as	as	ADP
fbem-9141	49	15	a	a	DET
fbem-9141	49	16	symbol	symbol	NOUN
fbem-9141	49	17	of	of	ADP
fbem-9141	49	18	the	the	DET
fbem-9141	49	19	development	development	NOUN
fbem-9141	49	20	stage	stage	NOUN
fbem-9141	49	21	.	.	PUNCT
fbem-9141	50	1	if	if	SCONJ
fbem-9141	50	2	h	h	NOUN
fbem-9141	50	3	company	company	NOUN
fbem-9141	50	4	is	be	AUX
fbem-9141	50	5	fully	fully	ADV
fbem-9141	50	6	expensed	expense	VERB
fbem-9141	50	7	,	,	PUNCT
fbem-9141	50	8	it	it	PRON
fbem-9141	50	9	will	will	AUX
fbem-9141	50	10	result	result	VERB
fbem-9141	50	11	in	in	ADP
fbem-9141	50	12	the	the	DET
fbem-9141	50	13	generation	generation	NOUN
fbem-9141	50	14	of	of	ADP
fbem-9141	50	15	off	off	ADP
fbem-9141	50	16	balance	balance	NOUN
fbem-9141	50	17	sheet	sheet	NOUN
fbem-9141	50	18	assets	asset	NOUN
fbem-9141	50	19	.	.	PUNCT
fbem-9141	51	1	therefore	therefore	ADV
fbem-9141	51	2	,	,	PUNCT
fbem-9141	51	3	choosing	choose	VERB
fbem-9141	51	4	to	to	PART
fbem-9141	51	5	capitalize	capitalize	VERB
fbem-9141	51	6	research	research	NOUN
fbem-9141	51	7	and	and	CCONJ
fbem-9141	51	8	development	development	NOUN
fbem-9141	51	9	investment	investment	NOUN
fbem-9141	51	10	may	may	AUX
fbem-9141	51	11	be	be	AUX
fbem-9141	51	12	more	more	ADV
fbem-9141	51	13	in	in	ADP
fbem-9141	51	14	line	line	NOUN
fbem-9141	51	15	with	with	ADP
fbem-9141	51	16	the	the	DET
fbem-9141	51	17	current	current	ADJ
fbem-9141	51	18	situation	situation	NOUN
fbem-9141	51	19	where	where	SCONJ
fbem-9141	51	20	h	h	NOUN
fbem-9141	51	21	company	company	NOUN
fbem-9141	51	22	wants	want	VERB
fbem-9141	51	23	to	to	PART
fbem-9141	51	24	improve	improve	VERB
fbem-9141	51	25	its	its	PRON
fbem-9141	51	26	on	on	ADP
fbem-9141	51	27	balance	balance	NOUN
fbem-9141	51	28	sheet	sheet	NOUN
fbem-9141	51	29	profit	profit	NOUN
fbem-9141	51	30	margin	margin	NOUN
fbem-9141	51	31	and	and	CCONJ
fbem-9141	51	32	ensure	ensure	VERB
fbem-9141	51	33	that	that	SCONJ
fbem-9141	51	34	the	the	DET
fbem-9141	51	35	enterprise	enterprise	NOUN
fbem-9141	51	36	value	value	NOUN
fbem-9141	51	37	is	be	AUX
fbem-9141	51	38	not	not	PART
fbem-9141	51	39	excessively	excessively	ADV
fbem-9141	51	40	underestimated	underestimate	VERB
fbem-9141	51	41	.	.	PUNCT
fbem-9141	52	1	134	134	NUM
fbem-9141	52	2	table	table	NOUN
fbem-9141	52	3	3	3	NUM
fbem-9141	52	4	.	.	X
fbem-9141	52	5	number	number	NOUN
fbem-9141	52	6	of	of	ADP
fbem-9141	52	7	patents	patent	NOUN
fbem-9141	52	8	granted	grant	VERB
fbem-9141	52	9	by	by	ADP
fbem-9141	52	10	company	company	NOUN
fbem-9141	52	11	h	h	NOUN
fbem-9141	52	12	from	from	ADP
fbem-9141	52	13	2018	2018	NUM
fbem-9141	52	14	to	to	ADP
fbem-9141	52	15	2022	2022	NUM
fbem-9141	52	16	year	year	NOUN
fbem-9141	52	17	number	number	NOUN
fbem-9141	52	18	of	of	ADP
fbem-9141	52	19	approved	approve	VERB
fbem-9141	52	20	patents	patent	NOUN
fbem-9141	52	21	2018	2018	NUM
fbem-9141	52	22	65	65	NUM
fbem-9141	52	23	2019	2019	NUM
fbem-9141	52	24	91	91	NUM
fbem-9141	52	25	2020	2020	NUM
fbem-9141	52	26	167	167	NUM
fbem-9141	52	27	2021	2021	NUM
fbem-9141	52	28	229	229	NUM
fbem-9141	52	29	2022	2022	NUM
fbem-9141	52	30	287	287	NUM
fbem-9141	52	31	4	4	NUM
fbem-9141	52	32	.	.	PUNCT
fbem-9141	53	1	the	the	DET
fbem-9141	53	2	impact	impact	NOUN
fbem-9141	53	3	of	of	ADP
fbem-9141	53	4	h	h	PROPN
fbem-9141	53	5	company	company	NOUN
fbem-9141	53	6	's	's	PART
fbem-9141	53	7	r&d	r&d	NOUN
fbem-9141	53	8	investment	investment	NOUN
fbem-9141	53	9	capitalization	capitalization	NOUN
fbem-9141	53	10	4.1	4.1	NUM
fbem-9141	53	11	.	.	PUNCT
fbem-9141	54	1	changes	change	NOUN
fbem-9141	54	2	in	in	ADP
fbem-9141	54	3	profits	profit	NOUN
fbem-9141	54	4	the	the	DET
fbem-9141	54	5	most	most	ADV
fbem-9141	54	6	direct	direct	ADJ
fbem-9141	54	7	impact	impact	NOUN
fbem-9141	54	8	of	of	ADP
fbem-9141	54	9	h	h	PROPN
fbem-9141	54	10	company	company	NOUN
fbem-9141	54	11	's	's	PART
fbem-9141	54	12	decision	decision	NOUN
fbem-9141	54	13	to	to	PART
fbem-9141	54	14	capitalize	capitalize	VERB
fbem-9141	54	15	some	some	DET
fbem-9141	54	16	research	research	NOUN
fbem-9141	54	17	and	and	CCONJ
fbem-9141	54	18	development	development	NOUN
fbem-9141	54	19	investment	investment	NOUN
fbem-9141	54	20	is	be	AUX
fbem-9141	54	21	to	to	PART
fbem-9141	54	22	reduce	reduce	VERB
fbem-9141	54	23	current	current	ADJ
fbem-9141	54	24	expenses	expense	NOUN
fbem-9141	54	25	,	,	PUNCT
fbem-9141	54	26	thereby	thereby	ADV
fbem-9141	54	27	increasing	increase	VERB
fbem-9141	54	28	current	current	ADJ
fbem-9141	54	29	profits	profit	NOUN
fbem-9141	54	30	.	.	PUNCT
fbem-9141	55	1	due	due	ADP
fbem-9141	55	2	to	to	ADP
fbem-9141	55	3	h	h	PROPN
fbem-9141	55	4	company	company	NOUN
fbem-9141	55	5	's	's	PART
fbem-9141	55	6	large	large	ADJ
fbem-9141	55	7	annual	annual	ADJ
fbem-9141	55	8	r&d	r&d	NOUN
fbem-9141	55	9	investment	investment	NOUN
fbem-9141	55	10	,	,	PUNCT
fbem-9141	55	11	in	in	ADP
fbem-9141	55	12	enterprises	enterprise	NOUN
fbem-9141	55	13	with	with	ADP
fbem-9141	55	14	high	high	ADJ
fbem-9141	55	15	r&d	r&d	NOUN
fbem-9141	55	16	intensity	intensity	NOUN
fbem-9141	55	17	,	,	PUNCT
fbem-9141	55	18	if	if	SCONJ
fbem-9141	55	19	r&d	r&d	NOUN
fbem-9141	55	20	expenditure	expenditure	NOUN
fbem-9141	55	21	is	be	AUX
fbem-9141	55	22	excessively	excessively	ADV
fbem-9141	55	23	capitalized	capitalize	VERB
fbem-9141	55	24	,	,	PUNCT
fbem-9141	55	25	it	it	PRON
fbem-9141	55	26	will	will	AUX
fbem-9141	55	27	lead	lead	VERB
fbem-9141	55	28	to	to	ADP
fbem-9141	55	29	a	a	DET
fbem-9141	55	30	significant	significant	ADJ
fbem-9141	55	31	decrease	decrease	NOUN
fbem-9141	55	32	in	in	ADP
fbem-9141	55	33	current	current	ADJ
fbem-9141	55	34	expenses	expense	NOUN
fbem-9141	55	35	,	,	PUNCT
fbem-9141	55	36	thereby	thereby	ADV
fbem-9141	55	37	increasing	increase	VERB
fbem-9141	55	38	current	current	ADJ
fbem-9141	55	39	profits	profit	NOUN
fbem-9141	55	40	.	.	PUNCT
fbem-9141	56	1	for	for	ADP
fbem-9141	56	2	example	example	NOUN
fbem-9141	56	3	,	,	PUNCT
fbem-9141	56	4	in	in	ADP
fbem-9141	56	5	2022	2022	NUM
fbem-9141	56	6	,	,	PUNCT
fbem-9141	56	7	r&d	r&d	NOUN
fbem-9141	56	8	investment	investment	NOUN
fbem-9141	56	9	was	be	AUX
fbem-9141	56	10	6.346	6.346	NUM
fbem-9141	56	11	billion	billion	NUM
fbem-9141	56	12	,	,	PUNCT
fbem-9141	56	13	with	with	ADP
fbem-9141	56	14	a	a	DET
fbem-9141	56	15	net	net	ADJ
fbem-9141	56	16	profit	profit	NOUN
fbem-9141	56	17	of	of	ADP
fbem-9141	56	18	3.906	3.906	NUM
fbem-9141	56	19	billion	billion	NUM
fbem-9141	56	20	,	,	PUNCT
fbem-9141	56	21	and	and	CCONJ
fbem-9141	56	22	r&d	r&d	NOUN
fbem-9141	56	23	investment	investment	NOUN
fbem-9141	56	24	reached	reach	VERB
fbem-9141	56	25	1.62	1.62	NUM
fbem-9141	56	26	times	time	NOUN
fbem-9141	56	27	the	the	DET
fbem-9141	56	28	net	net	ADJ
fbem-9141	56	29	profit	profit	NOUN
fbem-9141	56	30	.	.	PUNCT
fbem-9141	57	1	therefore	therefore	ADV
fbem-9141	57	2	,	,	PUNCT
fbem-9141	57	3	the	the	DET
fbem-9141	57	4	impact	impact	NOUN
fbem-9141	57	5	of	of	ADP
fbem-9141	57	6	r&d	r&d	NOUN
fbem-9141	57	7	investment	investment	NOUN
fbem-9141	57	8	capitalization	capitalization	NOUN
fbem-9141	57	9	on	on	ADP
fbem-9141	57	10	h	h	PROPN
fbem-9141	57	11	company	company	NOUN
fbem-9141	57	12	's	's	PART
fbem-9141	57	13	profits	profit	NOUN
fbem-9141	57	14	is	be	AUX
fbem-9141	57	15	relatively	relatively	ADV
fbem-9141	57	16	significant	significant	ADJ
fbem-9141	57	17	.	.	PUNCT
fbem-9141	58	1	in	in	ADP
fbem-9141	58	2	the	the	DET
fbem-9141	58	3	case	case	NOUN
fbem-9141	58	4	of	of	ADP
fbem-9141	58	5	information	information	NOUN
fbem-9141	58	6	asymmetry	asymmetry	NOUN
fbem-9141	58	7	between	between	ADP
fbem-9141	58	8	report	report	NOUN
fbem-9141	58	9	users	user	NOUN
fbem-9141	58	10	and	and	CCONJ
fbem-9141	58	11	the	the	DET
fbem-9141	58	12	company	company	NOUN
fbem-9141	58	13	,	,	PUNCT
fbem-9141	58	14	capitalization	capitalization	NOUN
fbem-9141	58	15	of	of	ADP
fbem-9141	58	16	r&d	r&d	NOUN
fbem-9141	58	17	investment	investment	NOUN
fbem-9141	58	18	can	can	AUX
fbem-9141	58	19	give	give	VERB
fbem-9141	58	20	report	report	NOUN
fbem-9141	58	21	users	user	NOUN
fbem-9141	58	22	a	a	DET
fbem-9141	58	23	different	different	ADJ
fbem-9141	58	24	understanding	understanding	NOUN
fbem-9141	58	25	of	of	ADP
fbem-9141	58	26	the	the	DET
fbem-9141	58	27	company	company	NOUN
fbem-9141	58	28	's	's	PART
fbem-9141	58	29	r&d	r&d	NOUN
fbem-9141	58	30	capabilities	capability	NOUN
fbem-9141	58	31	and	and	CCONJ
fbem-9141	58	32	expected	expect	VERB
fbem-9141	58	33	future	future	ADJ
fbem-9141	58	34	profits	profit	NOUN
fbem-9141	58	35	compared	compare	VERB
fbem-9141	58	36	to	to	ADP
fbem-9141	58	37	the	the	DET
fbem-9141	58	38	information	information	NOUN
fbem-9141	58	39	conveyed	convey	VERB
fbem-9141	58	40	by	by	ADP
fbem-9141	58	41	full	full	ADJ
fbem-9141	58	42	r&d	r&d	NOUN
fbem-9141	58	43	expenditure	expenditure	NOUN
fbem-9141	58	44	,	,	PUNCT
fbem-9141	58	45	resulting	result	VERB
fbem-9141	58	46	in	in	ADP
fbem-9141	58	47	different	different	ADJ
fbem-9141	58	48	judgments	judgment	NOUN
fbem-9141	58	49	of	of	ADP
fbem-9141	58	50	the	the	DET
fbem-9141	58	51	company	company	NOUN
fbem-9141	58	52	's	's	PART
fbem-9141	58	53	operating	operating	NOUN
fbem-9141	58	54	status	status	NOUN
fbem-9141	58	55	.	.	PUNCT
fbem-9141	59	1	4.2	4.2	NUM
fbem-9141	59	2	.	.	PUNCT
fbem-9141	60	1	changes	change	NOUN
fbem-9141	60	2	in	in	ADP
fbem-9141	60	3	information	information	NOUN
fbem-9141	60	4	comparability	comparability	NOUN
fbem-9141	60	5	h	h	NOUN
fbem-9141	60	6	company	company	NOUN
fbem-9141	60	7	's	's	PART
fbem-9141	60	8	comparable	comparable	ADJ
fbem-9141	60	9	companies	company	NOUN
fbem-9141	60	10	in	in	ADP
fbem-9141	60	11	the	the	DET
fbem-9141	60	12	same	same	ADJ
fbem-9141	60	13	industry	industry	NOUN
fbem-9141	60	14	,	,	PUNCT
fbem-9141	60	15	such	such	ADJ
fbem-9141	60	16	as	as	ADP
fbem-9141	60	17	china	china	PROPN
fbem-9141	60	18	resources	resource	NOUN
fbem-9141	60	19	shuanghe	shuanghe	PROPN
fbem-9141	60	20	and	and	CCONJ
fbem-9141	60	21	fosun	fosun	ADJ
fbem-9141	60	22	pharmaceutical	pharmaceutical	NOUN
fbem-9141	60	23	,	,	PUNCT
fbem-9141	60	24	adopt	adopt	VERB
fbem-9141	60	25	accounting	accounting	NOUN
fbem-9141	60	26	policies	policy	NOUN
fbem-9141	60	27	that	that	PRON
fbem-9141	60	28	partially	partially	ADV
fbem-9141	60	29	capitalize	capitalize	VERB
fbem-9141	60	30	r&d	r&d	NOUN
fbem-9141	60	31	investment	investment	NOUN
fbem-9141	60	32	.	.	PUNCT
fbem-9141	61	1	therefore	therefore	ADV
fbem-9141	61	2	,	,	PUNCT
fbem-9141	61	3	for	for	ADP
fbem-9141	61	4	h	h	NOUN
fbem-9141	61	5	company	company	NOUN
fbem-9141	61	6	,	,	PUNCT
fbem-9141	61	7	adopting	adopt	VERB
fbem-9141	61	8	accounting	accounting	NOUN
fbem-9141	61	9	treatment	treatment	NOUN
fbem-9141	61	10	that	that	PRON
fbem-9141	61	11	partially	partially	ADV
fbem-9141	61	12	capitalizes	capitalize	VERB
fbem-9141	61	13	r&d	r&d	NOUN
fbem-9141	61	14	investment	investment	NOUN
fbem-9141	61	15	can	can	AUX
fbem-9141	61	16	improve	improve	VERB
fbem-9141	61	17	information	information	NOUN
fbem-9141	61	18	comparability	comparability	NOUN
fbem-9141	61	19	with	with	ADP
fbem-9141	61	20	companies	company	NOUN
fbem-9141	61	21	in	in	ADP
fbem-9141	61	22	the	the	DET
fbem-9141	61	23	same	same	ADJ
fbem-9141	61	24	industry	industry	NOUN
fbem-9141	61	25	and	and	CCONJ
fbem-9141	61	26	reduce	reduce	VERB
fbem-9141	61	27	comparative	comparative	ADJ
fbem-9141	61	28	costs	cost	NOUN
fbem-9141	61	29	for	for	ADP
fbem-9141	61	30	report	report	NOUN
fbem-9141	61	31	users	user	NOUN
fbem-9141	61	32	.	.	PUNCT
fbem-9141	62	1	for	for	ADP
fbem-9141	62	2	example	example	NOUN
fbem-9141	62	3	,	,	PUNCT
fbem-9141	62	4	in	in	ADP
fbem-9141	62	5	2021	2021	NUM
fbem-9141	62	6	,	,	PUNCT
fbem-9141	62	7	the	the	DET
fbem-9141	62	8	proportion	proportion	NOUN
fbem-9141	62	9	of	of	ADP
fbem-9141	62	10	intangible	intangible	ADJ
fbem-9141	62	11	assets	asset	NOUN
fbem-9141	62	12	in	in	ADP
fbem-9141	62	13	h	h	PROPN
fbem-9141	62	14	company	company	NOUN
fbem-9141	62	15	's	's	PART
fbem-9141	62	16	total	total	ADJ
fbem-9141	62	17	assets	asset	NOUN
fbem-9141	62	18	was	be	AUX
fbem-9141	62	19	only	only	ADV
fbem-9141	62	20	1.13	1.13	NUM
fbem-9141	62	21	%	%	NOUN
fbem-9141	62	22	,	,	PUNCT
fbem-9141	62	23	far	far	ADV
fbem-9141	62	24	lower	low	ADJ
fbem-9141	62	25	than	than	ADP
fbem-9141	62	26	the	the	DET
fbem-9141	62	27	10.44	10.44	NUM
fbem-9141	62	28	%	%	NOUN
fbem-9141	62	29	of	of	ADP
fbem-9141	62	30	comparable	comparable	ADJ
fbem-9141	62	31	companies	company	NOUN
fbem-9141	62	32	in	in	ADP
fbem-9141	62	33	the	the	DET
fbem-9141	62	34	same	same	ADJ
fbem-9141	62	35	industry	industry	NOUN
fbem-9141	62	36	,	,	PUNCT
fbem-9141	62	37	china	china	PROPN
fbem-9141	62	38	resources	resource	NOUN
fbem-9141	62	39	shuanghe	shuanghe	NOUN
fbem-9141	62	40	,	,	PUNCT
fbem-9141	62	41	and	and	CCONJ
fbem-9141	62	42	11.01	11.01	NUM
fbem-9141	62	43	%	%	NOUN
fbem-9141	62	44	of	of	ADP
fbem-9141	62	45	fosun	fosun	NOUN
fbem-9141	62	46	pharmaceuticals	pharmaceutical	NOUN
fbem-9141	62	47	.	.	PUNCT
fbem-9141	63	1	however	however	ADV
fbem-9141	63	2	,	,	PUNCT
fbem-9141	63	3	in	in	ADP
fbem-9141	63	4	fact	fact	NOUN
fbem-9141	63	5	,	,	PUNCT
fbem-9141	63	6	h	h	PROPN
fbem-9141	63	7	company	company	NOUN
fbem-9141	63	8	's	's	PART
fbem-9141	63	9	research	research	NOUN
fbem-9141	63	10	and	and	CCONJ
fbem-9141	63	11	development	development	NOUN
fbem-9141	63	12	achievements	achievement	NOUN
fbem-9141	63	13	and	and	CCONJ
fbem-9141	63	14	other	other	ADJ
fbem-9141	63	15	related	related	ADJ
fbem-9141	63	16	rankings	ranking	NOUN
fbem-9141	63	17	in	in	ADP
fbem-9141	63	18	2021	2021	NUM
fbem-9141	63	19	were	be	AUX
fbem-9141	63	20	ahead	ahead	ADV
fbem-9141	63	21	of	of	ADP
fbem-9141	63	22	these	these	DET
fbem-9141	63	23	two	two	NUM
fbem-9141	63	24	companies	company	NOUN
fbem-9141	63	25	.	.	PUNCT
fbem-9141	64	1	this	this	PRON
fbem-9141	64	2	is	be	AUX
fbem-9141	64	3	precisely	precisely	ADV
fbem-9141	64	4	because	because	SCONJ
fbem-9141	64	5	h	h	PRON
fbem-9141	64	6	company	company	NOUN
fbem-9141	64	7	had	have	AUX
fbem-9141	64	8	fully	fully	ADV
fbem-9141	64	9	expensed	expense	VERB
fbem-9141	64	10	its	its	PRON
fbem-9141	64	11	research	research	NOUN
fbem-9141	64	12	and	and	CCONJ
fbem-9141	64	13	development	development	NOUN
fbem-9141	64	14	investment	investment	NOUN
fbem-9141	64	15	before	before	ADP
fbem-9141	64	16	november	november	PROPN
fbem-9141	64	17	2021	2021	NUM
fbem-9141	64	18	,	,	PUNCT
fbem-9141	64	19	resulting	result	VERB
fbem-9141	64	20	in	in	ADP
fbem-9141	64	21	h	h	PROPN
fbem-9141	64	22	company	company	NOUN
fbem-9141	64	23	's	's	PART
fbem-9141	64	24	patent	patent	NOUN
fbem-9141	64	25	achievements	achievement	NOUN
fbem-9141	64	26	forming	form	VERB
fbem-9141	64	27	off	off	ADP
fbem-9141	64	28	balance	balance	NOUN
fbem-9141	64	29	sheet	sheet	NOUN
fbem-9141	64	30	assets	asset	NOUN
fbem-9141	64	31	,	,	PUNCT
fbem-9141	64	32	there	there	PRON
fbem-9141	64	33	is	be	VERB
fbem-9141	64	34	a	a	DET
fbem-9141	64	35	lack	lack	NOUN
fbem-9141	64	36	of	of	ADP
fbem-9141	64	37	comparative	comparative	ADJ
fbem-9141	64	38	basis	basis	NOUN
fbem-9141	64	39	between	between	ADP
fbem-9141	64	40	report	report	NOUN
fbem-9141	64	41	data	datum	NOUN
fbem-9141	64	42	and	and	CCONJ
fbem-9141	64	43	data	datum	NOUN
fbem-9141	64	44	from	from	ADP
fbem-9141	64	45	other	other	ADJ
fbem-9141	64	46	companies	company	NOUN
fbem-9141	64	47	.	.	PUNCT
fbem-9141	65	1	although	although	SCONJ
fbem-9141	65	2	h	h	NOUN
fbem-9141	65	3	company	company	NOUN
fbem-9141	65	4	disclosed	disclose	VERB
fbem-9141	65	5	its	its	PRON
fbem-9141	65	6	research	research	NOUN
fbem-9141	65	7	results	result	NOUN
fbem-9141	65	8	in	in	ADP
fbem-9141	65	9	the	the	DET
fbem-9141	65	10	notes	note	NOUN
fbem-9141	65	11	,	,	PUNCT
fbem-9141	65	12	only	only	ADV
fbem-9141	65	13	the	the	DET
fbem-9141	65	14	quantity	quantity	NOUN
fbem-9141	65	15	and	and	CCONJ
fbem-9141	65	16	name	name	NOUN
fbem-9141	65	17	of	of	ADP
fbem-9141	65	18	the	the	DET
fbem-9141	65	19	research	research	NOUN
fbem-9141	65	20	results	result	NOUN
fbem-9141	65	21	were	be	AUX
fbem-9141	65	22	disclosed	disclose	VERB
fbem-9141	65	23	,	,	PUNCT
fbem-9141	65	24	and	and	CCONJ
fbem-9141	65	25	the	the	DET
fbem-9141	65	26	value	value	NOUN
fbem-9141	65	27	information	information	NOUN
fbem-9141	65	28	of	of	ADP
fbem-9141	65	29	the	the	DET
fbem-9141	65	30	research	research	NOUN
fbem-9141	65	31	results	result	NOUN
fbem-9141	65	32	was	be	AUX
fbem-9141	65	33	not	not	PART
fbem-9141	65	34	disclosed	disclose	VERB
fbem-9141	65	35	.	.	PUNCT
fbem-9141	66	1	moreover	moreover	ADV
fbem-9141	66	2	,	,	PUNCT
fbem-9141	66	3	for	for	ADP
fbem-9141	66	4	information	information	NOUN
fbem-9141	66	5	users	user	NOUN
fbem-9141	66	6	,	,	PUNCT
fbem-9141	66	7	the	the	DET
fbem-9141	66	8	cost	cost	NOUN
fbem-9141	66	9	of	of	ADP
fbem-9141	66	10	obtaining	obtain	VERB
fbem-9141	66	11	annotation	annotation	NOUN
fbem-9141	66	12	information	information	NOUN
fbem-9141	66	13	is	be	AUX
fbem-9141	66	14	significantly	significantly	ADV
fbem-9141	66	15	higher	high	ADJ
fbem-9141	66	16	than	than	ADP
fbem-9141	66	17	the	the	DET
fbem-9141	66	18	cost	cost	NOUN
fbem-9141	66	19	of	of	ADP
fbem-9141	66	20	obtaining	obtain	VERB
fbem-9141	66	21	report	report	NOUN
fbem-9141	66	22	data	datum	NOUN
fbem-9141	66	23	.	.	PUNCT
fbem-9141	67	1	to	to	PART
fbem-9141	67	2	conduct	conduct	VERB
fbem-9141	67	3	comprehensive	comprehensive	ADJ
fbem-9141	67	4	and	and	CCONJ
fbem-9141	67	5	accurate	accurate	ADJ
fbem-9141	67	6	analysis	analysis	NOUN
fbem-9141	67	7	,	,	PUNCT
fbem-9141	67	8	it	it	PRON
fbem-9141	67	9	is	be	AUX
fbem-9141	67	10	inevitable	inevitable	ADJ
fbem-9141	67	11	to	to	PART
fbem-9141	67	12	increase	increase	VERB
fbem-9141	67	13	comparative	comparative	ADJ
fbem-9141	67	14	costs	cost	NOUN
fbem-9141	67	15	.	.	PUNCT
fbem-9141	68	1	if	if	SCONJ
fbem-9141	68	2	report	report	NOUN
fbem-9141	68	3	users	user	NOUN
fbem-9141	68	4	only	only	ADV
fbem-9141	68	5	rely	rely	VERB
fbem-9141	68	6	on	on	ADP
fbem-9141	68	7	report	report	NOUN
fbem-9141	68	8	data	datum	NOUN
fbem-9141	68	9	for	for	ADP
fbem-9141	68	10	analysis	analysis	NOUN
fbem-9141	68	11	,	,	PUNCT
fbem-9141	68	12	the	the	DET
fbem-9141	68	13	results	result	NOUN
fbem-9141	68	14	obtained	obtain	VERB
fbem-9141	68	15	may	may	AUX
fbem-9141	68	16	be	be	AUX
fbem-9141	68	17	misleading	misleading	ADJ
fbem-9141	68	18	for	for	ADP
fbem-9141	68	19	decision	decision	NOUN
fbem-9141	68	20	-	-	PUNCT
fbem-9141	68	21	making	making	NOUN
fbem-9141	68	22	.	.	PUNCT
fbem-9141	69	1	table	table	NOUN
fbem-9141	69	2	4	4	NUM
fbem-9141	69	3	.	.	PUNCT
fbem-9141	69	4	comparison	comparison	NOUN
fbem-9141	69	5	of	of	ADP
fbem-9141	69	6	intangible	intangible	ADJ
fbem-9141	69	7	assets	asset	NOUN
fbem-9141	69	8	in	in	ADP
fbem-9141	69	9	the	the	DET
fbem-9141	69	10	same	same	ADJ
fbem-9141	69	11	industry	industry	NOUN
fbem-9141	69	12	of	of	ADP
fbem-9141	69	13	company	company	NOUN
fbem-9141	69	14	h	h	PROPN
fbem-9141	69	15	project	project	NOUN
fbem-9141	69	16	company	company	NOUN
fbem-9141	69	17	h	h	PROPN
fbem-9141	69	18	shuanghe	shuanghe	PROPN
fbem-9141	69	19	fosun	fosun	VERB
fbem-9141	69	20	intangible	intangible	ADJ
fbem-9141	69	21	assets	asset	NOUN
fbem-9141	69	22	(	(	PUNCT
fbem-9141	69	23	billion	billion	NUM
fbem-9141	69	24	)	)	PUNCT
fbem-9141	69	25	4.42	4.42	NUM
fbem-9141	69	26	15.12	15.12	NUM
fbem-9141	69	27	102.76	102.76	NUM
fbem-9141	69	28	total	total	ADJ
fbem-9141	69	29	assets	asset	NOUN
fbem-9141	69	30	(	(	PUNCT
fbem-9141	69	31	billion	billion	NUM
fbem-9141	69	32	)	)	PUNCT
fbem-9141	69	33	392.66	392.66	NUM
fbem-9141	69	34	144.83	144.83	NUM
fbem-9141	69	35	933.06	933.06	NUM
fbem-9141	69	36	ratio	ratio	NOUN
fbem-9141	69	37	of	of	ADP
fbem-9141	69	38	intangible	intangible	ADJ
fbem-9141	69	39	assets	asset	NOUN
fbem-9141	69	40	to	to	PART
fbem-9141	69	41	total	total	VERB
fbem-9141	69	42	assets	asset	NOUN
fbem-9141	69	43	1.13	1.13	NUM
fbem-9141	69	44	%	%	NOUN
fbem-9141	69	45	10.44	10.44	NUM
fbem-9141	69	46	%	%	NOUN
fbem-9141	69	47	11.01	11.01	NUM
fbem-9141	69	48	%	%	NOUN
fbem-9141	69	49	4.3	4.3	NUM
fbem-9141	69	50	.	.	PUNCT
fbem-9141	70	1	changes	change	NOUN
fbem-9141	70	2	in	in	ADP
fbem-9141	70	3	tax	tax	NOUN
fbem-9141	70	4	costs	cost	NOUN
fbem-9141	70	5	when	when	SCONJ
fbem-9141	70	6	companies	company	NOUN
fbem-9141	70	7	choose	choose	VERB
fbem-9141	70	8	to	to	PART
fbem-9141	70	9	capitalize	capitalize	VERB
fbem-9141	70	10	or	or	CCONJ
fbem-9141	70	11	expense	expense	VERB
fbem-9141	70	12	their	their	PRON
fbem-9141	70	13	r&d	r&d	NOUN
fbem-9141	70	14	investment	investment	NOUN
fbem-9141	70	15	,	,	PUNCT
fbem-9141	70	16	they	they	PRON
fbem-9141	70	17	often	often	ADV
fbem-9141	70	18	consider	consider	VERB
fbem-9141	70	19	tax	tax	NOUN
fbem-9141	70	20	costs	cost	NOUN
fbem-9141	70	21	,	,	PUNCT
fbem-9141	70	22	and	and	CCONJ
fbem-9141	70	23	different	different	ADJ
fbem-9141	70	24	accounting	accounting	NOUN
fbem-9141	70	25	estimation	estimation	NOUN
fbem-9141	70	26	choices	choice	NOUN
fbem-9141	70	27	may	may	AUX
fbem-9141	70	28	have	have	VERB
fbem-9141	70	29	different	different	ADJ
fbem-9141	70	30	impacts	impact	NOUN
fbem-9141	70	31	on	on	ADP
fbem-9141	70	32	the	the	DET
fbem-9141	70	33	company	company	NOUN
fbem-9141	70	34	's	's	PART
fbem-9141	70	35	tax	tax	NOUN
fbem-9141	70	36	burden	burden	NOUN
fbem-9141	70	37	.	.	PUNCT
fbem-9141	71	1	compared	compare	VERB
fbem-9141	71	2	to	to	ADP
fbem-9141	71	3	the	the	DET
fbem-9141	71	4	accounting	accounting	NOUN
fbem-9141	71	5	policy	policy	NOUN
fbem-9141	71	6	of	of	ADP
fbem-9141	71	7	partially	partially	ADV
fbem-9141	71	8	capitalizing	capitalize	VERB
fbem-9141	71	9	r&d	r&d	NOUN
fbem-9141	71	10	investment	investment	NOUN
fbem-9141	71	11	,	,	PUNCT
fbem-9141	71	12	if	if	SCONJ
fbem-9141	71	13	h	h	NOUN
fbem-9141	71	14	company	company	NOUN
fbem-9141	71	15	can	can	AUX
fbem-9141	71	16	expense	expense	VERB
fbem-9141	71	17	r&d	r&d	NOUN
fbem-9141	71	18	expenses	expense	NOUN
fbem-9141	71	19	,	,	PUNCT
fbem-9141	71	20	it	it	PRON
fbem-9141	71	21	can	can	AUX
fbem-9141	71	22	enjoy	enjoy	VERB
fbem-9141	71	23	the	the	DET
fbem-9141	71	24	tax	tax	NOUN
fbem-9141	71	25	benefits	benefit	NOUN
fbem-9141	71	26	of	of	ADP
fbem-9141	71	27	additional	additional	ADJ
fbem-9141	71	28	deductions	deduction	NOUN
fbem-9141	71	29	at	at	ADP
fbem-9141	71	30	the	the	DET
fbem-9141	71	31	time	time	NOUN
fbem-9141	71	32	of	of	ADP
fbem-9141	71	33	occurrence	occurrence	NOUN
fbem-9141	71	34	,	,	PUNCT
fbem-9141	71	35	while	while	SCONJ
fbem-9141	71	36	capitalization	capitalization	NOUN
fbem-9141	71	37	of	of	ADP
fbem-9141	71	38	r&d	r&d	NOUN
fbem-9141	71	39	expenses	expense	NOUN
fbem-9141	71	40	is	be	AUX
fbem-9141	71	41	the	the	DET
fbem-9141	71	42	tax	tax	NOUN
fbem-9141	71	43	benefits	benefit	NOUN
fbem-9141	71	44	of	of	ADP
fbem-9141	71	45	additional	additional	ADJ
fbem-9141	71	46	deductions	deduction	NOUN
fbem-9141	71	47	in	in	ADP
fbem-9141	71	48	installments	installment	NOUN
fbem-9141	71	49	.	.	PUNCT
fbem-9141	72	1	therefore	therefore	ADV
fbem-9141	72	2	,	,	PUNCT
fbem-9141	72	3	the	the	DET
fbem-9141	72	4	expense	expense	NOUN
fbem-9141	72	5	of	of	ADP
fbem-9141	72	6	r&d	r&d	NOUN
fbem-9141	72	7	expenditure	expenditure	NOUN
fbem-9141	72	8	can	can	AUX
fbem-9141	72	9	reduce	reduce	VERB
fbem-9141	72	10	the	the	DET
fbem-9141	72	11	income	income	NOUN
fbem-9141	72	12	tax	tax	NOUN
fbem-9141	72	13	payable	payable	ADJ
fbem-9141	72	14	by	by	ADP
fbem-9141	72	15	company	company	NOUN
fbem-9141	72	16	h	h	NOUN
fbem-9141	72	17	,	,	PUNCT
fbem-9141	72	18	allowing	allow	VERB
fbem-9141	72	19	the	the	DET
fbem-9141	72	20	enterprise	enterprise	NOUN
fbem-9141	72	21	to	to	PART
fbem-9141	72	22	enjoy	enjoy	VERB
fbem-9141	72	23	tax	tax	NOUN
fbem-9141	72	24	benefits	benefit	NOUN
fbem-9141	72	25	earlier	early	ADV
fbem-9141	72	26	and	and	CCONJ
fbem-9141	72	27	thereby	thereby	ADV
fbem-9141	72	28	increasing	increase	VERB
fbem-9141	72	29	the	the	DET
fbem-9141	72	30	present	present	ADJ
fbem-9141	72	31	value	value	NOUN
fbem-9141	72	32	of	of	ADP
fbem-9141	72	33	tax	tax	NOUN
fbem-9141	72	34	benefits	benefit	NOUN
fbem-9141	72	35	.	.	PUNCT
fbem-9141	73	1	h	h	PROPN
fbem-9141	73	2	company	company	NOUN
fbem-9141	73	3	has	have	VERB
fbem-9141	73	4	a	a	DET
fbem-9141	73	5	large	large	ADJ
fbem-9141	73	6	r&d	r&d	NOUN
fbem-9141	73	7	investment	investment	NOUN
fbem-9141	73	8	and	and	CCONJ
fbem-9141	73	9	high	high	ADJ
fbem-9141	73	10	intensity	intensity	NOUN
fbem-9141	73	11	,	,	PUNCT
fbem-9141	73	12	which	which	PRON
fbem-9141	73	13	means	mean	VERB
fbem-9141	73	14	that	that	SCONJ
fbem-9141	73	15	the	the	DET
fbem-9141	73	16	tax	tax	NOUN
fbem-9141	73	17	benefits	benefit	NOUN
fbem-9141	73	18	enjoyed	enjoy	VERB
fbem-9141	73	19	after	after	ADP
fbem-9141	73	20	transferring	transfer	VERB
fbem-9141	73	21	from	from	ADP
fbem-9141	73	22	full	full	ADJ
fbem-9141	73	23	expense	expense	NOUN
fbem-9141	73	24	to	to	ADP
fbem-9141	73	25	partial	partial	ADJ
fbem-9141	73	26	capitalization	capitalization	NOUN
fbem-9141	73	27	will	will	AUX
fbem-9141	73	28	decrease	decrease	VERB
fbem-9141	73	29	accordingly	accordingly	ADV
fbem-9141	73	30	.	.	PUNCT
fbem-9141	74	1	the	the	DET
fbem-9141	74	2	company	company	NOUN
fbem-9141	74	3	tends	tend	VERB
fbem-9141	74	4	to	to	PART
fbem-9141	74	5	report	report	VERB
fbem-9141	74	6	low	low	ADJ
fbem-9141	74	7	profits	profit	NOUN
fbem-9141	74	8	in	in	ADP
fbem-9141	74	9	order	order	NOUN
fbem-9141	74	10	to	to	PART
fbem-9141	74	11	reduce	reduce	VERB
fbem-9141	74	12	the	the	DET
fbem-9141	74	13	current	current	ADJ
fbem-9141	74	14	income	income	NOUN
fbem-9141	74	15	tax	tax	NOUN
fbem-9141	74	16	payable	payable	ADJ
fbem-9141	74	17	by	by	ADP
fbem-9141	74	18	the	the	DET
fbem-9141	74	19	enterprise	enterprise	NOUN
fbem-9141	74	20	.	.	PUNCT
fbem-9141	75	1	therefore	therefore	ADV
fbem-9141	75	2	,	,	PUNCT
fbem-9141	75	3	company	company	NOUN
fbem-9141	75	4	h	h	NOUN
fbem-9141	75	5	may	may	AUX
fbem-9141	75	6	be	be	AUX
fbem-9141	75	7	more	more	ADV
fbem-9141	75	8	inclined	inclined	ADJ
fbem-9141	75	9	to	to	PART
fbem-9141	75	10	choose	choose	VERB
fbem-9141	75	11	the	the	DET
fbem-9141	75	12	accounting	accounting	NOUN
fbem-9141	75	13	policy	policy	NOUN
fbem-9141	75	14	of	of	ADP
fbem-9141	75	15	r&d	r&d	NOUN
fbem-9141	75	16	expenditure	expenditure	NOUN
fbem-9141	75	17	expense	expense	NOUN
fbem-9141	75	18	,	,	PUNCT
fbem-9141	75	19	in	in	ADP
fbem-9141	75	20	order	order	NOUN
fbem-9141	75	21	to	to	PART
fbem-9141	75	22	obtain	obtain	VERB
fbem-9141	75	23	more	more	ADJ
fbem-9141	75	24	tax	tax	NOUN
fbem-9141	75	25	incentives	incentive	NOUN
fbem-9141	75	26	.	.	PUNCT
fbem-9141	76	1	5	5	X
fbem-9141	76	2	.	.	X
fbem-9141	76	3	recommendation	recommendation	NOUN
fbem-9141	76	4	5.1	5.1	NUM
fbem-9141	76	5	.	.	PUNCT
fbem-9141	77	1	strengthen	strengthen	VERB
fbem-9141	77	2	internal	internal	ADJ
fbem-9141	77	3	management	management	NOUN
fbem-9141	77	4	of	of	ADP
fbem-9141	77	5	enterprises	enterprise	NOUN
fbem-9141	77	6	for	for	ADP
fbem-9141	77	7	the	the	DET
fbem-9141	77	8	capitalization	capitalization	NOUN
fbem-9141	77	9	of	of	ADP
fbem-9141	77	10	r&d	r&d	NOUN
fbem-9141	77	11	investment	investment	NOUN
fbem-9141	77	12	,	,	PUNCT
fbem-9141	77	13	although	although	SCONJ
fbem-9141	77	14	there	there	PRON
fbem-9141	77	15	are	be	VERB
fbem-9141	77	16	benefits	benefit	NOUN
fbem-9141	77	17	such	such	ADJ
fbem-9141	77	18	as	as	ADP
fbem-9141	77	19	making	make	VERB
fbem-9141	77	20	accounting	accounting	NOUN
fbem-9141	77	21	information	information	NOUN
fbem-9141	77	22	more	more	ADV
fbem-9141	77	23	truthful	truthful	ADJ
fbem-9141	77	24	and	and	CCONJ
fbem-9141	77	25	reliable	reliable	ADJ
fbem-9141	77	26	,	,	PUNCT
fbem-9141	77	27	making	make	VERB
fbem-9141	77	28	the	the	DET
fbem-9141	77	29	accounting	accounting	NOUN
fbem-9141	77	30	treatment	treatment	NOUN
fbem-9141	77	31	of	of	ADP
fbem-9141	77	32	intangible	intangible	ADJ
fbem-9141	77	33	assets	asset	NOUN
fbem-9141	77	34	between	between	ADP
fbem-9141	77	35	different	different	ADJ
fbem-9141	77	36	companies	company	NOUN
fbem-9141	77	37	more	more	ADV
fbem-9141	77	38	comparable	comparable	ADJ
fbem-9141	77	39	,	,	PUNCT
fbem-9141	77	40	and	and	CCONJ
fbem-9141	77	41	helping	help	VERB
fbem-9141	77	42	enterprises	enterprise	NOUN
fbem-9141	77	43	not	not	PART
fbem-9141	77	44	underestimate	underestimate	VERB
fbem-9141	77	45	their	their	PRON
fbem-9141	77	46	assets	asset	NOUN
fbem-9141	77	47	excessively	excessively	ADV
fbem-9141	77	48	,	,	PUNCT
fbem-9141	77	49	it	it	PRON
fbem-9141	77	50	should	should	AUX
fbem-9141	77	51	be	be	AUX
fbem-9141	77	52	noted	note	VERB
fbem-9141	77	53	that	that	SCONJ
fbem-9141	77	54	enterprises	enterprise	NOUN
fbem-9141	77	55	may	may	AUX
fbem-9141	77	56	affect	affect	VERB
fbem-9141	77	57	their	their	PRON
fbem-9141	77	58	profit	profit	NOUN
fbem-9141	77	59	level	level	NOUN
fbem-9141	77	60	by	by	ADP
fbem-9141	77	61	adjusting	adjust	VERB
fbem-9141	77	62	the	the	DET
fbem-9141	77	63	capitalization	capitalization	NOUN
fbem-9141	77	64	ratio	ratio	NOUN
fbem-9141	77	65	,	,	PUNCT
fbem-9141	77	66	thereby	thereby	ADV
fbem-9141	77	67	affecting	affect	VERB
fbem-9141	77	68	the	the	DET
fbem-9141	77	69	profitability	profitability	NOUN
fbem-9141	77	70	presented	present	VERB
fbem-9141	77	71	in	in	ADP
fbem-9141	77	72	the	the	DET
fbem-9141	77	73	financial	financial	ADJ
fbem-9141	77	74	statements	statement	NOUN
fbem-9141	77	75	.	.	PUNCT
fbem-9141	78	1	therefore	therefore	ADV
fbem-9141	78	2	,	,	PUNCT
fbem-9141	78	3	company	company	NOUN
fbem-9141	78	4	h	h	NOUN
fbem-9141	78	5	should	should	AUX
fbem-9141	78	6	establish	establish	VERB
fbem-9141	78	7	a	a	DET
fbem-9141	78	8	sound	sound	ADJ
fbem-9141	78	9	internal	internal	ADJ
fbem-9141	78	10	management	management	NOUN
fbem-9141	78	11	system	system	NOUN
fbem-9141	78	12	,	,	PUNCT
fbem-9141	78	13	strengthen	strengthen	VERB
fbem-9141	78	14	the	the	DET
fbem-9141	78	15	standardization	standardization	NOUN
fbem-9141	78	16	of	of	ADP
fbem-9141	78	17	capitalization	capitalization	NOUN
fbem-9141	78	18	operations	operation	NOUN
fbem-9141	78	19	for	for	ADP
fbem-9141	78	20	r&d	r&d	NOUN
fbem-9141	78	21	investment	investment	NOUN
fbem-9141	78	22	and	and	CCONJ
fbem-9141	78	23	supervision	supervision	NOUN
fbem-9141	78	24	of	of	ADP
fbem-9141	78	25	expert	expert	NOUN
fbem-9141	78	26	evaluation	evaluation	NOUN
fbem-9141	78	27	,	,	PUNCT
fbem-9141	78	28	ensure	ensure	VERB
fbem-9141	78	29	compliance	compliance	NOUN
fbem-9141	78	30	with	with	ADP
fbem-9141	78	31	relevant	relevant	ADJ
fbem-9141	78	32	enterprise	enterprise	NOUN
fbem-9141	78	33	accounting	accounting	NOUN
fbem-9141	78	34	standards	standard	NOUN
fbem-9141	78	35	and	and	CCONJ
fbem-9141	78	36	internal	internal	ADJ
fbem-9141	78	37	regulations	regulation	NOUN
fbem-9141	78	38	of	of	ADP
fbem-9141	78	39	the	the	DET
fbem-9141	78	40	company	company	NOUN
fbem-9141	78	41	,	,	PUNCT
fbem-9141	78	42	and	and	CCONJ
fbem-9141	78	43	ensure	ensure	VERB
fbem-9141	78	44	the	the	DET
fbem-9141	78	45	comparability	comparability	NOUN
fbem-9141	78	46	and	and	CCONJ
fbem-9141	78	47	accuracy	accuracy	NOUN
fbem-9141	78	48	of	of	ADP
fbem-9141	78	49	financial	financial	ADJ
fbem-9141	78	50	statement	statement	NOUN
fbem-9141	78	51	information	information	NOUN
fbem-9141	78	52	.	.	PUNCT
fbem-9141	79	1	in	in	ADP
fbem-9141	79	2	order	order	NOUN
fbem-9141	79	3	to	to	PART
fbem-9141	79	4	better	well	ADV
fbem-9141	79	5	manage	manage	VERB
fbem-9141	79	6	r&d	r&d	NOUN
fbem-9141	79	7	expenses	expense	NOUN
fbem-9141	79	8	in	in	ADP
fbem-9141	79	9	a	a	DET
fbem-9141	79	10	detailed	detailed	ADJ
fbem-9141	79	11	manner	manner	NOUN
fbem-9141	79	12	,	,	PUNCT
fbem-9141	79	13	company	company	NOUN
fbem-9141	79	14	h	h	NOUN
fbem-9141	79	15	should	should	AUX
fbem-9141	79	16	include	include	VERB
fbem-9141	79	17	but	but	CCONJ
fbem-9141	79	18	not	not	PART
fbem-9141	79	19	be	be	AUX
fbem-9141	79	20	limited	limit	VERB
fbem-9141	79	21	to	to	ADP
fbem-9141	79	22	disclosing	disclose	VERB
fbem-9141	79	23	in	in	ADP
fbem-9141	79	24	detail	detail	NOUN
fbem-9141	79	25	in	in	ADP
fbem-9141	79	26	the	the	DET
fbem-9141	79	27	notes	note	NOUN
fbem-9141	79	28	to	to	ADP
fbem-9141	79	29	the	the	DET
fbem-9141	79	30	financial	financial	ADJ
fbem-9141	79	31	statements	statement	NOUN
fbem-9141	79	32	the	the	DET
fbem-9141	79	33	basis	basis	NOUN
fbem-9141	79	34	for	for	SCONJ
fbem-9141	79	35	experts	expert	NOUN
fbem-9141	79	36	to	to	PART
fbem-9141	79	37	confirm	confirm	VERB
fbem-9141	79	38	the	the	DET
fbem-9141	79	39	capitalization	capitalization	NOUN
fbem-9141	79	40	time	time	NOUN
fbem-9141	79	41	point	point	NOUN
fbem-9141	79	42	,	,	PUNCT
fbem-9141	79	43	the	the	DET
fbem-9141	79	44	amount	amount	NOUN
fbem-9141	79	45	of	of	ADP
fbem-9141	79	46	capitalized	capitalize	VERB
fbem-9141	79	47	r&d	r&d	NOUN
fbem-9141	79	48	investment	investment	NOUN
fbem-9141	79	49	,	,	PUNCT
fbem-9141	79	50	amortization	amortization	NOUN
fbem-9141	79	51	period	period	NOUN
fbem-9141	79	52	,	,	PUNCT
fbem-9141	79	53	135	135	NUM
fbem-9141	79	54	amortization	amortization	NOUN
fbem-9141	79	55	method	method	NOUN
fbem-9141	79	56	,	,	PUNCT
fbem-9141	79	57	and	and	CCONJ
fbem-9141	79	58	other	other	ADJ
fbem-9141	79	59	information	information	NOUN
fbem-9141	79	60	.	.	PUNCT
fbem-9141	80	1	at	at	ADP
fbem-9141	80	2	the	the	DET
fbem-9141	80	3	same	same	ADJ
fbem-9141	80	4	time	time	NOUN
fbem-9141	80	5	,	,	PUNCT
fbem-9141	80	6	appropriate	appropriate	ADJ
fbem-9141	80	7	reference	reference	NOUN
fbem-9141	80	8	should	should	AUX
fbem-9141	80	9	be	be	AUX
fbem-9141	80	10	made	make	VERB
fbem-9141	80	11	to	to	ADP
fbem-9141	80	12	industry	industry	NOUN
fbem-9141	80	13	practices	practice	NOUN
fbem-9141	80	14	to	to	PART
fbem-9141	80	15	ensure	ensure	VERB
fbem-9141	80	16	reasonable	reasonable	ADJ
fbem-9141	80	17	classification	classification	NOUN
fbem-9141	80	18	and	and	CCONJ
fbem-9141	80	19	management	management	NOUN
fbem-9141	80	20	.	.	PUNCT
fbem-9141	81	1	5.2	5.2	NUM
fbem-9141	81	2	.	.	PUNCT
fbem-9141	81	3	reasonably	reasonably	ADV
fbem-9141	81	4	control	control	VERB
fbem-9141	81	5	the	the	DET
fbem-9141	81	6	proportion	proportion	NOUN
fbem-9141	81	7	of	of	ADP
fbem-9141	81	8	r&d	r&d	NOUN
fbem-9141	81	9	investment	investment	NOUN
fbem-9141	81	10	capitalization	capitalization	NOUN
fbem-9141	81	11	the	the	DET
fbem-9141	81	12	capitalization	capitalization	NOUN
fbem-9141	81	13	of	of	ADP
fbem-9141	81	14	r&d	r&d	NOUN
fbem-9141	81	15	investment	investment	NOUN
fbem-9141	81	16	will	will	AUX
fbem-9141	81	17	convert	convert	VERB
fbem-9141	81	18	r&d	r&d	NOUN
fbem-9141	81	19	expenses	expense	NOUN
fbem-9141	81	20	into	into	ADP
fbem-9141	81	21	assets	asset	NOUN
fbem-9141	81	22	,	,	PUNCT
fbem-9141	81	23	which	which	PRON
fbem-9141	81	24	will	will	AUX
fbem-9141	81	25	be	be	AUX
fbem-9141	81	26	recorded	record	VERB
fbem-9141	81	27	in	in	ADP
fbem-9141	81	28	the	the	DET
fbem-9141	81	29	asset	asset	NOUN
fbem-9141	81	30	column	column	NOUN
fbem-9141	81	31	of	of	ADP
fbem-9141	81	32	the	the	DET
fbem-9141	81	33	company	company	NOUN
fbem-9141	81	34	's	's	PART
fbem-9141	81	35	balance	balance	NOUN
fbem-9141	81	36	sheet	sheet	NOUN
fbem-9141	81	37	and	and	CCONJ
fbem-9141	81	38	recorded	record	VERB
fbem-9141	81	39	in	in	ADP
fbem-9141	81	40	the	the	DET
fbem-9141	81	41	company	company	NOUN
fbem-9141	81	42	's	's	PART
fbem-9141	81	43	income	income	NOUN
fbem-9141	81	44	statement	statement	NOUN
fbem-9141	81	45	year	year	NOUN
fbem-9141	81	46	by	by	ADP
fbem-9141	81	47	year	year	NOUN
fbem-9141	81	48	based	base	VERB
fbem-9141	81	49	on	on	ADP
fbem-9141	81	50	depreciation	depreciation	NOUN
fbem-9141	81	51	or	or	CCONJ
fbem-9141	81	52	amortization	amortization	NOUN
fbem-9141	81	53	methods	method	NOUN
fbem-9141	81	54	.	.	PUNCT
fbem-9141	82	1	this	this	DET
fbem-9141	82	2	approach	approach	NOUN
fbem-9141	82	3	may	may	AUX
fbem-9141	82	4	make	make	VERB
fbem-9141	82	5	the	the	DET
fbem-9141	82	6	profit	profit	NOUN
fbem-9141	82	7	and	and	CCONJ
fbem-9141	82	8	net	net	ADJ
fbem-9141	82	9	asset	asset	NOUN
fbem-9141	82	10	level	level	NOUN
fbem-9141	82	11	of	of	ADP
fbem-9141	82	12	the	the	DET
fbem-9141	82	13	enterprise	enterprise	NOUN
fbem-9141	82	14	look	look	VERB
fbem-9141	82	15	better	well	ADJ
fbem-9141	82	16	in	in	ADP
fbem-9141	82	17	the	the	DET
fbem-9141	82	18	short	short	ADJ
fbem-9141	82	19	term	term	NOUN
fbem-9141	82	20	,	,	PUNCT
fbem-9141	82	21	thus	thus	ADV
fbem-9141	82	22	improving	improve	VERB
fbem-9141	82	23	the	the	DET
fbem-9141	82	24	market	market	NOUN
fbem-9141	82	25	value	value	NOUN
fbem-9141	82	26	and	and	CCONJ
fbem-9141	82	27	credibility	credibility	NOUN
fbem-9141	82	28	of	of	ADP
fbem-9141	82	29	the	the	DET
fbem-9141	82	30	enterprise	enterprise	NOUN
fbem-9141	82	31	,	,	PUNCT
fbem-9141	82	32	but	but	CCONJ
fbem-9141	82	33	it	it	PRON
fbem-9141	82	34	actually	actually	ADV
fbem-9141	82	35	underestimates	underestimate	VERB
fbem-9141	82	36	the	the	DET
fbem-9141	82	37	period	period	NOUN
fbem-9141	82	38	cost	cost	NOUN
fbem-9141	82	39	,	,	PUNCT
fbem-9141	82	40	and	and	CCONJ
fbem-9141	82	41	the	the	DET
fbem-9141	82	42	profit	profit	NOUN
fbem-9141	82	43	and	and	CCONJ
fbem-9141	82	44	net	net	ADJ
fbem-9141	82	45	asset	asset	NOUN
fbem-9141	82	46	level	level	NOUN
fbem-9141	82	47	is	be	AUX
fbem-9141	82	48	falsely	falsely	ADV
fbem-9141	82	49	high	high	ADJ
fbem-9141	82	50	.	.	PUNCT
fbem-9141	83	1	in	in	ADP
fbem-9141	83	2	addition	addition	NOUN
fbem-9141	83	3	,	,	PUNCT
fbem-9141	83	4	capitalization	capitalization	NOUN
fbem-9141	83	5	of	of	ADP
fbem-9141	83	6	r&d	r&d	NOUN
fbem-9141	83	7	investment	investment	NOUN
fbem-9141	83	8	may	may	AUX
fbem-9141	83	9	also	also	ADV
fbem-9141	83	10	lead	lead	VERB
fbem-9141	83	11	to	to	ADP
fbem-9141	83	12	the	the	DET
fbem-9141	83	13	management	management	NOUN
fbem-9141	83	14	of	of	ADP
fbem-9141	83	15	enterprises	enterprise	NOUN
fbem-9141	83	16	choosing	choose	VERB
fbem-9141	83	17	to	to	PART
fbem-9141	83	18	invest	invest	VERB
fbem-9141	83	19	in	in	ADP
fbem-9141	83	20	r&d	r&d	NOUN
fbem-9141	83	21	assets	asset	NOUN
fbem-9141	83	22	rather	rather	ADV
fbem-9141	83	23	than	than	ADP
fbem-9141	83	24	actual	actual	ADJ
fbem-9141	83	25	business	business	NOUN
fbem-9141	83	26	activities	activity	NOUN
fbem-9141	83	27	when	when	SCONJ
fbem-9141	83	28	making	make	VERB
fbem-9141	83	29	decisions	decision	NOUN
fbem-9141	83	30	,	,	PUNCT
fbem-9141	83	31	resulting	result	VERB
fbem-9141	83	32	in	in	ADP
fbem-9141	83	33	unstable	unstable	ADJ
fbem-9141	83	34	long	long	ADJ
fbem-9141	83	35	-	-	PUNCT
fbem-9141	83	36	term	term	NOUN
fbem-9141	83	37	development	development	NOUN
fbem-9141	83	38	and	and	CCONJ
fbem-9141	83	39	lack	lack	NOUN
fbem-9141	83	40	of	of	ADP
fbem-9141	83	41	competitiveness	competitiveness	NOUN
fbem-9141	83	42	of	of	ADP
fbem-9141	83	43	the	the	DET
fbem-9141	83	44	enterprise	enterprise	NOUN
fbem-9141	83	45	.	.	PUNCT
fbem-9141	84	1	therefore	therefore	ADV
fbem-9141	84	2	,	,	PUNCT
fbem-9141	84	3	the	the	DET
fbem-9141	84	4	capitalization	capitalization	NOUN
fbem-9141	84	5	of	of	ADP
fbem-9141	84	6	r&d	r&d	NOUN
fbem-9141	84	7	investment	investment	NOUN
fbem-9141	84	8	needs	need	VERB
fbem-9141	84	9	to	to	PART
fbem-9141	84	10	be	be	AUX
fbem-9141	84	11	treated	treat	VERB
fbem-9141	84	12	with	with	ADP
fbem-9141	84	13	caution	caution	NOUN
fbem-9141	84	14	when	when	SCONJ
fbem-9141	84	15	applied	apply	VERB
fbem-9141	84	16	.	.	PUNCT
fbem-9141	85	1	company	company	NOUN
fbem-9141	85	2	h	h	NOUN
fbem-9141	85	3	should	should	AUX
fbem-9141	85	4	fully	fully	ADV
fbem-9141	85	5	consider	consider	VERB
fbem-9141	85	6	its	its	PRON
fbem-9141	85	7	actual	actual	ADJ
fbem-9141	85	8	operating	operating	NOUN
fbem-9141	85	9	conditions	condition	NOUN
fbem-9141	85	10	and	and	CCONJ
fbem-9141	85	11	the	the	DET
fbem-9141	85	12	average	average	ADJ
fbem-9141	85	13	capitalization	capitalization	NOUN
fbem-9141	85	14	level	level	NOUN
fbem-9141	85	15	of	of	ADP
fbem-9141	85	16	comparable	comparable	ADJ
fbem-9141	85	17	companies	company	NOUN
fbem-9141	85	18	in	in	ADP
fbem-9141	85	19	the	the	DET
fbem-9141	85	20	industry	industry	NOUN
fbem-9141	85	21	,	,	PUNCT
fbem-9141	85	22	ensure	ensure	VERB
fbem-9141	85	23	a	a	DET
fbem-9141	85	24	reasonable	reasonable	ADJ
fbem-9141	85	25	capitalization	capitalization	NOUN
fbem-9141	85	26	ratio	ratio	NOUN
fbem-9141	85	27	,	,	PUNCT
fbem-9141	85	28	avoid	avoid	VERB
fbem-9141	85	29	damaging	damage	VERB
fbem-9141	85	30	the	the	DET
fbem-9141	85	31	financial	financial	ADJ
fbem-9141	85	32	health	health	NOUN
fbem-9141	85	33	and	and	CCONJ
fbem-9141	85	34	sustainable	sustainable	ADJ
fbem-9141	85	35	development	development	NOUN
fbem-9141	85	36	of	of	ADP
fbem-9141	85	37	the	the	DET
fbem-9141	85	38	enterprise	enterprise	NOUN
fbem-9141	85	39	,	,	PUNCT
fbem-9141	85	40	and	and	CCONJ
fbem-9141	85	41	comply	comply	VERB
fbem-9141	85	42	with	with	ADP
fbem-9141	85	43	relevant	relevant	ADJ
fbem-9141	85	44	financial	financial	ADJ
fbem-9141	85	45	reporting	reporting	NOUN
fbem-9141	85	46	standards	standard	NOUN
fbem-9141	85	47	and	and	CCONJ
fbem-9141	85	48	norms	norm	NOUN
fbem-9141	85	49	to	to	PART
fbem-9141	85	50	ensure	ensure	VERB
fbem-9141	85	51	a	a	DET
fbem-9141	85	52	fair	fair	ADJ
fbem-9141	85	53	reflection	reflection	NOUN
fbem-9141	85	54	of	of	ADP
fbem-9141	85	55	the	the	DET
fbem-9141	85	56	financial	financial	ADJ
fbem-9141	85	57	statements	statement	NOUN
fbem-9141	85	58	on	on	ADP
fbem-9141	85	59	the	the	DET
fbem-9141	85	60	operating	operate	VERB
fbem-9141	85	61	status	status	NOUN
fbem-9141	85	62	of	of	ADP
fbem-9141	85	63	the	the	DET
fbem-9141	85	64	enterprise	enterprise	NOUN
fbem-9141	85	65	.	.	PUNCT
fbem-9141	86	1	5.3	5.3	NUM
fbem-9141	86	2	.	.	PUNCT
fbem-9141	86	3	enterprises	enterprise	NOUN
fbem-9141	86	4	should	should	AUX
fbem-9141	86	5	attach	attach	VERB
fbem-9141	86	6	importance	importance	NOUN
fbem-9141	86	7	to	to	ADP
fbem-9141	86	8	financial	financial	ADJ
fbem-9141	86	9	personnel	personnel	NOUN
fbem-9141	86	10	training	train	VERB
fbem-9141	86	11	the	the	DET
fbem-9141	86	12	financial	financial	ADJ
fbem-9141	86	13	personnel	personnel	NOUN
fbem-9141	86	14	of	of	ADP
fbem-9141	86	15	the	the	DET
fbem-9141	86	16	enterprise	enterprise	NOUN
fbem-9141	86	17	bear	bear	VERB
fbem-9141	86	18	important	important	ADJ
fbem-9141	86	19	responsibilities	responsibility	NOUN
fbem-9141	86	20	for	for	ADP
fbem-9141	86	21	the	the	DET
fbem-9141	86	22	collection	collection	NOUN
fbem-9141	86	23	and	and	CCONJ
fbem-9141	86	24	classification	classification	NOUN
fbem-9141	86	25	of	of	ADP
fbem-9141	86	26	expenses	expense	NOUN
fbem-9141	86	27	.	.	PUNCT
fbem-9141	87	1	for	for	ADP
fbem-9141	87	2	pharmaceutical	pharmaceutical	ADJ
fbem-9141	87	3	companies	company	NOUN
fbem-9141	87	4	that	that	PRON
fbem-9141	87	5	value	value	VERB
fbem-9141	87	6	research	research	NOUN
fbem-9141	87	7	and	and	CCONJ
fbem-9141	87	8	development	development	NOUN
fbem-9141	87	9	,	,	PUNCT
fbem-9141	87	10	their	their	PRON
fbem-9141	87	11	research	research	NOUN
fbem-9141	87	12	and	and	CCONJ
fbem-9141	87	13	development	development	NOUN
fbem-9141	87	14	investment	investment	NOUN
fbem-9141	87	15	itself	itself	PRON
fbem-9141	87	16	is	be	AUX
fbem-9141	87	17	large	large	ADJ
fbem-9141	87	18	.	.	PUNCT
fbem-9141	88	1	for	for	ADP
fbem-9141	88	2	example	example	NOUN
fbem-9141	88	3	,	,	PUNCT
fbem-9141	88	4	h	h	PROPN
fbem-9141	88	5	company	company	NOUN
fbem-9141	88	6	invested	invest	VERB
fbem-9141	88	7	nearly	nearly	ADV
fbem-9141	88	8	6.4	6.4	NUM
fbem-9141	88	9	billion	billion	NUM
fbem-9141	88	10	in	in	ADP
fbem-9141	88	11	research	research	NOUN
fbem-9141	88	12	and	and	CCONJ
fbem-9141	88	13	development	development	NOUN
fbem-9141	88	14	in	in	ADP
fbem-9141	88	15	2022	2022	NUM
fbem-9141	88	16	,	,	PUNCT
fbem-9141	88	17	with	with	ADP
fbem-9141	88	18	a	a	DET
fbem-9141	88	19	research	research	NOUN
fbem-9141	88	20	and	and	CCONJ
fbem-9141	88	21	development	development	NOUN
fbem-9141	88	22	intensity	intensity	NOUN
fbem-9141	88	23	of	of	ADP
fbem-9141	88	24	up	up	ADP
fbem-9141	88	25	to	to	PART
fbem-9141	88	26	36	36	NUM
fbem-9141	88	27	%	%	NOUN
fbem-9141	88	28	.	.	PUNCT
fbem-9141	89	1	firstly	firstly	ADV
fbem-9141	89	2	,	,	PUNCT
fbem-9141	89	3	due	due	ADP
fbem-9141	89	4	to	to	ADP
fbem-9141	89	5	the	the	DET
fbem-9141	89	6	wide	wide	ADJ
fbem-9141	89	7	variety	variety	NOUN
fbem-9141	89	8	and	and	CCONJ
fbem-9141	89	9	large	large	ADJ
fbem-9141	89	10	amount	amount	NOUN
fbem-9141	89	11	of	of	ADP
fbem-9141	89	12	drugs	drug	NOUN
fbem-9141	89	13	,	,	PUNCT
fbem-9141	89	14	the	the	DET
fbem-9141	89	15	process	process	NOUN
fbem-9141	89	16	of	of	ADP
fbem-9141	89	17	preparing	prepare	VERB
fbem-9141	89	18	reports	report	NOUN
fbem-9141	89	19	itself	itself	PRON
fbem-9141	89	20	is	be	AUX
fbem-9141	89	21	prone	prone	ADJ
fbem-9141	89	22	to	to	ADP
fbem-9141	89	23	problems	problem	NOUN
fbem-9141	89	24	.	.	PUNCT
fbem-9141	90	1	secondly	secondly	ADV
fbem-9141	90	2	,	,	PUNCT
fbem-9141	90	3	due	due	ADP
fbem-9141	90	4	to	to	ADP
fbem-9141	90	5	the	the	DET
fbem-9141	90	6	complexity	complexity	NOUN
fbem-9141	90	7	of	of	ADP
fbem-9141	90	8	the	the	DET
fbem-9141	90	9	drug	drug	NOUN
fbem-9141	90	10	research	research	NOUN
fbem-9141	90	11	and	and	CCONJ
fbem-9141	90	12	development	development	NOUN
fbem-9141	90	13	process	process	NOUN
fbem-9141	90	14	,	,	PUNCT
fbem-9141	90	15	the	the	DET
fbem-9141	90	16	research	research	NOUN
fbem-9141	90	17	and	and	CCONJ
fbem-9141	90	18	development	development	NOUN
fbem-9141	90	19	year	year	NOUN
fbem-9141	90	20	may	may	AUX
fbem-9141	90	21	last	last	VERB
fbem-9141	90	22	for	for	ADP
fbem-9141	90	23	more	more	ADJ
fbem-9141	90	24	than	than	ADP
fbem-9141	90	25	ten	ten	NUM
fbem-9141	90	26	years	year	NOUN
fbem-9141	90	27	,	,	PUNCT
fbem-9141	90	28	involving	involve	VERB
fbem-9141	90	29	multiple	multiple	ADJ
fbem-9141	90	30	end	end	NOUN
fbem-9141	90	31	of	of	ADP
fbem-9141	90	32	period	period	NOUN
fbem-9141	90	33	transfers	transfer	NOUN
fbem-9141	90	34	,	,	PUNCT
fbem-9141	90	35	increasing	increase	VERB
fbem-9141	90	36	the	the	DET
fbem-9141	90	37	complexity	complexity	NOUN
fbem-9141	90	38	.	.	PUNCT
fbem-9141	91	1	finally	finally	ADV
fbem-9141	91	2	,	,	PUNCT
fbem-9141	91	3	it	it	PRON
fbem-9141	91	4	is	be	AUX
fbem-9141	91	5	necessary	necessary	ADJ
fbem-9141	91	6	to	to	PART
fbem-9141	91	7	have	have	VERB
fbem-9141	91	8	a	a	DET
fbem-9141	91	9	thorough	thorough	ADJ
fbem-9141	91	10	understanding	understanding	NOUN
fbem-9141	91	11	of	of	ADP
fbem-9141	91	12	the	the	DET
fbem-9141	91	13	drug	drug	NOUN
fbem-9141	91	14	research	research	NOUN
fbem-9141	91	15	and	and	CCONJ
fbem-9141	91	16	development	development	NOUN
fbem-9141	91	17	process	process	NOUN
fbem-9141	91	18	in	in	ADP
fbem-9141	91	19	terms	term	NOUN
fbem-9141	91	20	of	of	ADP
fbem-9141	91	21	amount	amount	NOUN
fbem-9141	91	22	collection	collection	NOUN
fbem-9141	91	23	,	,	PUNCT
fbem-9141	91	24	allocation	allocation	NOUN
fbem-9141	91	25	of	of	ADP
fbem-9141	91	26	amounts	amount	NOUN
fbem-9141	91	27	for	for	ADP
fbem-9141	91	28	each	each	DET
fbem-9141	91	29	stage	stage	NOUN
fbem-9141	91	30	,	,	PUNCT
fbem-9141	91	31	and	and	CCONJ
fbem-9141	91	32	amortization	amortization	NOUN
fbem-9141	91	33	.	.	PUNCT
fbem-9141	92	1	the	the	DET
fbem-9141	92	2	criteria	criterion	NOUN
fbem-9141	92	3	also	also	ADV
fbem-9141	92	4	do	do	AUX
fbem-9141	92	5	not	not	PART
fbem-9141	92	6	clearly	clearly	ADV
fbem-9141	92	7	specify	specify	VERB
fbem-9141	92	8	the	the	DET
fbem-9141	92	9	dividing	dividing	NOUN
fbem-9141	92	10	points	point	NOUN
fbem-9141	92	11	for	for	ADP
fbem-9141	92	12	capitalization	capitalization	NOUN
fbem-9141	92	13	and	and	CCONJ
fbem-9141	92	14	expense	expense	NOUN
fbem-9141	92	15	determination	determination	NOUN
fbem-9141	92	16	of	of	ADP
fbem-9141	92	17	r&d	r&d	NOUN
fbem-9141	92	18	expenditures	expenditure	NOUN
fbem-9141	92	19	,	,	PUNCT
fbem-9141	92	20	so	so	ADV
fbem-9141	92	21	accounting	accounting	NOUN
fbem-9141	92	22	personnel	personnel	NOUN
fbem-9141	92	23	and	and	CCONJ
fbem-9141	92	24	management	management	NOUN
fbem-9141	92	25	have	have	VERB
fbem-9141	92	26	great	great	ADJ
fbem-9141	92	27	subjective	subjective	ADJ
fbem-9141	92	28	judgment	judgment	NOUN
fbem-9141	92	29	and	and	CCONJ
fbem-9141	92	30	autonomy	autonomy	NOUN
fbem-9141	92	31	in	in	ADP
fbem-9141	92	32	defining	define	VERB
fbem-9141	92	33	capitalization	capitalization	NOUN
fbem-9141	92	34	.	.	PUNCT
fbem-9141	93	1	as	as	ADP
fbem-9141	93	2	an	an	DET
fbem-9141	93	3	ordinary	ordinary	ADJ
fbem-9141	93	4	financial	financial	ADJ
fbem-9141	93	5	personnel	personnel	NOUN
fbem-9141	93	6	,	,	PUNCT
fbem-9141	93	7	it	it	PRON
fbem-9141	93	8	may	may	AUX
fbem-9141	93	9	not	not	PART
fbem-9141	93	10	be	be	AUX
fbem-9141	93	11	possible	possible	ADJ
fbem-9141	93	12	to	to	PART
fbem-9141	93	13	have	have	VERB
fbem-9141	93	14	a	a	DET
fbem-9141	93	15	professional	professional	ADJ
fbem-9141	93	16	understanding	understanding	NOUN
fbem-9141	93	17	of	of	ADP
fbem-9141	93	18	drugs	drug	NOUN
fbem-9141	93	19	.	.	PUNCT
fbem-9141	94	1	therefore	therefore	ADV
fbem-9141	94	2	,	,	PUNCT
fbem-9141	94	3	it	it	PRON
fbem-9141	94	4	is	be	AUX
fbem-9141	94	5	not	not	PART
fbem-9141	94	6	only	only	ADV
fbem-9141	94	7	necessary	necessary	ADJ
fbem-9141	94	8	to	to	PART
fbem-9141	94	9	provide	provide	VERB
fbem-9141	94	10	vocational	vocational	ADJ
fbem-9141	94	11	training	training	NOUN
fbem-9141	94	12	for	for	ADP
fbem-9141	94	13	financial	financial	ADJ
fbem-9141	94	14	personnel	personnel	NOUN
fbem-9141	94	15	,	,	PUNCT
fbem-9141	94	16	but	but	CCONJ
fbem-9141	94	17	also	also	ADV
fbem-9141	94	18	to	to	PART
fbem-9141	94	19	provide	provide	VERB
fbem-9141	94	20	basic	basic	ADJ
fbem-9141	94	21	knowledge	knowledge	NOUN
fbem-9141	94	22	training	training	NOUN
fbem-9141	94	23	on	on	ADP
fbem-9141	94	24	drug	drug	NOUN
fbem-9141	94	25	research	research	NOUN
fbem-9141	94	26	and	and	CCONJ
fbem-9141	94	27	development	development	NOUN
fbem-9141	94	28	.	.	PUNCT
fbem-9141	95	1	company	company	NOUN
fbem-9141	95	2	h	h	NOUN
fbem-9141	95	3	can	can	AUX
fbem-9141	95	4	adopt	adopt	VERB
fbem-9141	95	5	internal	internal	ADJ
fbem-9141	95	6	learning	learning	NOUN
fbem-9141	95	7	and	and	CCONJ
fbem-9141	95	8	external	external	ADJ
fbem-9141	95	9	training	training	NOUN
fbem-9141	95	10	methods	method	NOUN
fbem-9141	95	11	.	.	PUNCT
fbem-9141	96	1	financial	financial	ADJ
fbem-9141	96	2	personnel	personnel	NOUN
fbem-9141	96	3	and	and	CCONJ
fbem-9141	96	4	management	management	NOUN
fbem-9141	96	5	should	should	AUX
fbem-9141	96	6	actively	actively	ADV
fbem-9141	96	7	learn	learn	VERB
fbem-9141	96	8	policies	policy	NOUN
fbem-9141	96	9	and	and	CCONJ
fbem-9141	96	10	regulations	regulation	NOUN
fbem-9141	96	11	related	relate	VERB
fbem-9141	96	12	to	to	ADP
fbem-9141	96	13	research	research	NOUN
fbem-9141	96	14	and	and	CCONJ
fbem-9141	96	15	development	development	NOUN
fbem-9141	96	16	expenses	expense	NOUN
fbem-9141	96	17	,	,	PUNCT
fbem-9141	96	18	regularly	regularly	ADV
fbem-9141	96	19	hire	hire	VERB
fbem-9141	96	20	external	external	ADJ
fbem-9141	96	21	experts	expert	NOUN
fbem-9141	96	22	in	in	ADP
fbem-9141	96	23	medicine	medicine	NOUN
fbem-9141	96	24	and	and	CCONJ
fbem-9141	96	25	finance	finance	NOUN
fbem-9141	96	26	for	for	ADP
fbem-9141	96	27	training	training	NOUN
fbem-9141	96	28	,	,	PUNCT
fbem-9141	96	29	and	and	CCONJ
fbem-9141	96	30	ensure	ensure	VERB
fbem-9141	96	31	that	that	SCONJ
fbem-9141	96	32	financial	financial	ADJ
fbem-9141	96	33	personnel	personnel	NOUN
fbem-9141	96	34	have	have	VERB
fbem-9141	96	35	a	a	DET
fbem-9141	96	36	certain	certain	ADJ
fbem-9141	96	37	foundation	foundation	NOUN
fbem-9141	96	38	in	in	ADP
fbem-9141	96	39	the	the	DET
fbem-9141	96	40	drug	drug	NOUN
fbem-9141	96	41	research	research	NOUN
fbem-9141	96	42	and	and	CCONJ
fbem-9141	96	43	development	development	NOUN
fbem-9141	96	44	process	process	NOUN
fbem-9141	96	45	within	within	ADP
fbem-9141	96	46	the	the	DET
fbem-9141	96	47	enterprise	enterprise	NOUN
fbem-9141	96	48	.	.	PUNCT
fbem-9141	97	1	the	the	DET
fbem-9141	97	2	financial	financial	ADJ
fbem-9141	97	3	personnel	personnel	NOUN
fbem-9141	97	4	of	of	ADP
fbem-9141	97	5	pharmaceutical	pharmaceutical	ADJ
fbem-9141	97	6	enterprises	enterprise	NOUN
fbem-9141	97	7	should	should	AUX
fbem-9141	97	8	smoothly	smoothly	ADV
fbem-9141	97	9	divide	divide	VERB
fbem-9141	97	10	the	the	DET
fbem-9141	97	11	content	content	NOUN
fbem-9141	97	12	of	of	ADP
fbem-9141	97	13	each	each	DET
fbem-9141	97	14	stage	stage	NOUN
fbem-9141	97	15	,	,	PUNCT
fbem-9141	97	16	reasonably	reasonably	ADV
fbem-9141	97	17	arrange	arrange	VERB
fbem-9141	97	18	the	the	DET
fbem-9141	97	19	expenses	expense	NOUN
fbem-9141	97	20	involved	involve	VERB
fbem-9141	97	21	in	in	ADP
fbem-9141	97	22	research	research	NOUN
fbem-9141	97	23	and	and	CCONJ
fbem-9141	97	24	development	development	NOUN
fbem-9141	97	25	at	at	ADP
fbem-9141	97	26	different	different	ADJ
fbem-9141	97	27	stages	stage	NOUN
fbem-9141	97	28	,	,	PUNCT
fbem-9141	97	29	and	and	CCONJ
fbem-9141	97	30	reasonably	reasonably	ADV
fbem-9141	97	31	amortize	amortize	VERB
fbem-9141	97	32	the	the	DET
fbem-9141	97	33	intangible	intangible	ADJ
fbem-9141	97	34	assets	asset	NOUN
fbem-9141	97	35	formed	form	VERB
fbem-9141	97	36	.	.	PUNCT
fbem-9141	98	1	in	in	ADP
fbem-9141	98	2	order	order	NOUN
fbem-9141	98	3	to	to	PART
fbem-9141	98	4	avoid	avoid	VERB
fbem-9141	98	5	financial	financial	ADJ
fbem-9141	98	6	problems	problem	NOUN
fbem-9141	98	7	caused	cause	VERB
fbem-9141	98	8	by	by	ADP
fbem-9141	98	9	insufficient	insufficient	ADJ
fbem-9141	98	10	knowledge	knowledge	NOUN
fbem-9141	98	11	of	of	ADP
fbem-9141	98	12	drug	drug	NOUN
fbem-9141	98	13	research	research	NOUN
fbem-9141	98	14	and	and	CCONJ
fbem-9141	98	15	development	development	NOUN
fbem-9141	98	16	among	among	ADP
fbem-9141	98	17	financial	financial	ADJ
fbem-9141	98	18	personnel	personnel	NOUN
fbem-9141	98	19	of	of	ADP
fbem-9141	98	20	pharmaceutical	pharmaceutical	ADJ
fbem-9141	98	21	enterprises	enterprise	NOUN
fbem-9141	98	22	as	as	ADV
fbem-9141	98	23	much	much	ADV
fbem-9141	98	24	as	as	ADP
fbem-9141	98	25	possible	possible	ADJ
fbem-9141	98	26	.	.	PUNCT
fbem-9141	99	1	5.4	5.4	NUM
fbem-9141	99	2	.	.	PUNCT
fbem-9141	100	1	regulatory	regulatory	ADJ
fbem-9141	100	2	authorities	authority	NOUN
fbem-9141	100	3	need	need	VERB
fbem-9141	100	4	to	to	PART
fbem-9141	100	5	strengthen	strengthen	VERB
fbem-9141	100	6	the	the	DET
fbem-9141	100	7	standardization	standardization	NOUN
fbem-9141	100	8	of	of	ADP
fbem-9141	100	9	information	information	NOUN
fbem-9141	100	10	disclosure	disclosure	NOUN
fbem-9141	100	11	management	management	NOUN
fbem-9141	100	12	for	for	ADP
fbem-9141	100	13	research	research	NOUN
fbem-9141	100	14	and	and	CCONJ
fbem-9141	100	15	development	development	NOUN
fbem-9141	100	16	investment	investment	NOUN
fbem-9141	100	17	regulatory	regulatory	ADJ
fbem-9141	100	18	authorities	authority	NOUN
fbem-9141	100	19	should	should	AUX
fbem-9141	100	20	guide	guide	VERB
fbem-9141	100	21	or	or	CCONJ
fbem-9141	100	22	urge	urge	VERB
fbem-9141	100	23	pharmaceutical	pharmaceutical	ADJ
fbem-9141	100	24	companies	company	NOUN
fbem-9141	100	25	with	with	ADP
fbem-9141	100	26	significant	significant	ADJ
fbem-9141	100	27	r&d	r&d	NOUN
fbem-9141	100	28	investment	investment	NOUN
fbem-9141	100	29	and	and	CCONJ
fbem-9141	100	30	achievements	achievement	NOUN
fbem-9141	100	31	to	to	PART
fbem-9141	100	32	adopt	adopt	VERB
fbem-9141	100	33	conditional	conditional	ADJ
fbem-9141	100	34	r&d	r&d	NOUN
fbem-9141	100	35	expenditure	expenditure	NOUN
fbem-9141	100	36	capitalization	capitalization	NOUN
fbem-9141	100	37	policies	policy	NOUN
fbem-9141	100	38	.	.	PUNCT
fbem-9141	101	1	it	it	PRON
fbem-9141	101	2	is	be	AUX
fbem-9141	101	3	not	not	PART
fbem-9141	101	4	advisable	advisable	ADJ
fbem-9141	101	5	to	to	AUX
fbem-9141	101	6	fully	fully	ADV
fbem-9141	101	7	expense	expense	VERB
fbem-9141	101	8	or	or	CCONJ
fbem-9141	101	9	over	over	SCONJ
fbem-9141	101	10	capitalize	capitalize	VERB
fbem-9141	101	11	r&d	r&d	NOUN
fbem-9141	101	12	expenditure	expenditure	NOUN
fbem-9141	101	13	,	,	PUNCT
fbem-9141	101	14	especially	especially	ADV
fbem-9141	101	15	to	to	PART
fbem-9141	101	16	avoid	avoid	VERB
fbem-9141	101	17	over	over	ADP
fbem-9141	101	18	capitalizing	capitalize	VERB
fbem-9141	101	19	r&d	r&d	NOUN
fbem-9141	101	20	investment	investment	NOUN
fbem-9141	101	21	without	without	ADP
fbem-9141	101	22	considering	consider	VERB
fbem-9141	101	23	the	the	DET
fbem-9141	101	24	actual	actual	ADJ
fbem-9141	101	25	situation	situation	NOUN
fbem-9141	101	26	of	of	ADP
fbem-9141	101	27	r&d	r&d	NOUN
fbem-9141	101	28	.	.	PUNCT
fbem-9141	102	1	at	at	ADP
fbem-9141	102	2	the	the	DET
fbem-9141	102	3	same	same	ADJ
fbem-9141	102	4	time	time	NOUN
fbem-9141	102	5	,	,	PUNCT
fbem-9141	102	6	for	for	ADP
fbem-9141	102	7	situations	situation	NOUN
fbem-9141	102	8	where	where	SCONJ
fbem-9141	102	9	the	the	DET
fbem-9141	102	10	division	division	NOUN
fbem-9141	102	11	of	of	ADP
fbem-9141	102	12	research	research	NOUN
fbem-9141	102	13	and	and	CCONJ
fbem-9141	102	14	development	development	NOUN
fbem-9141	102	15	stages	stage	NOUN
fbem-9141	102	16	is	be	AUX
fbem-9141	102	17	clearly	clearly	ADV
fbem-9141	102	18	unreasonable	unreasonable	ADJ
fbem-9141	102	19	,	,	PUNCT
fbem-9141	102	20	enterprises	enterprise	NOUN
fbem-9141	102	21	are	be	AUX
fbem-9141	102	22	required	require	VERB
fbem-9141	102	23	to	to	PART
fbem-9141	102	24	redefine	redefine	VERB
fbem-9141	102	25	and	and	CCONJ
fbem-9141	102	26	provide	provide	VERB
fbem-9141	102	27	detailed	detailed	ADJ
fbem-9141	102	28	basis	basis	NOUN
fbem-9141	102	29	in	in	ADP
fbem-9141	102	30	financial	financial	ADJ
fbem-9141	102	31	statements	statement	NOUN
fbem-9141	102	32	without	without	ADP
fbem-9141	102	33	exposing	expose	VERB
fbem-9141	102	34	trade	trade	NOUN
fbem-9141	102	35	secrets	secret	NOUN
fbem-9141	102	36	,	,	PUNCT
fbem-9141	102	37	in	in	ADP
fbem-9141	102	38	order	order	NOUN
fbem-9141	102	39	to	to	PART
fbem-9141	102	40	accept	accept	VERB
fbem-9141	102	41	public	public	ADJ
fbem-9141	102	42	supervision	supervision	NOUN
fbem-9141	102	43	and	and	CCONJ
fbem-9141	102	44	prevent	prevent	VERB
fbem-9141	102	45	excessive	excessive	ADJ
fbem-9141	102	46	capitalization	capitalization	NOUN
fbem-9141	102	47	of	of	ADP
fbem-9141	102	48	research	research	NOUN
fbem-9141	102	49	and	and	CCONJ
fbem-9141	102	50	development	development	NOUN
fbem-9141	102	51	investment	investment	NOUN
fbem-9141	102	52	through	through	ADP
fbem-9141	102	53	information	information	NOUN
fbem-9141	102	54	asymmetry	asymmetry	NOUN
fbem-9141	102	55	.	.	PUNCT
fbem-9141	103	1	6	6	X
fbem-9141	103	2	.	.	X
fbem-9141	103	3	conclusion	conclusion	NOUN
fbem-9141	103	4	this	this	DET
fbem-9141	103	5	article	article	NOUN
fbem-9141	103	6	selects	select	VERB
fbem-9141	103	7	h	h	NOUN
fbem-9141	103	8	company	company	NOUN
fbem-9141	103	9	,	,	PUNCT
fbem-9141	103	10	which	which	PRON
fbem-9141	103	11	has	have	AUX
fbem-9141	103	12	used	use	VERB
fbem-9141	103	13	both	both	DET
fbem-9141	103	14	full	full	ADJ
fbem-9141	103	15	expense	expense	NOUN
fbem-9141	103	16	and	and	CCONJ
fbem-9141	103	17	partial	partial	ADJ
fbem-9141	103	18	capitalization	capitalization	NOUN
fbem-9141	103	19	accounting	accounting	NOUN
fbem-9141	103	20	methods	method	NOUN
fbem-9141	103	21	for	for	ADP
fbem-9141	103	22	r&d	r&d	NOUN
fbem-9141	103	23	investment	investment	NOUN
fbem-9141	103	24	in	in	ADP
fbem-9141	103	25	recent	recent	ADJ
fbem-9141	103	26	years	year	NOUN
fbem-9141	103	27	,	,	PUNCT
fbem-9141	103	28	as	as	SCONJ
fbem-9141	103	29	the	the	DET
fbem-9141	103	30	case	case	NOUN
fbem-9141	103	31	study	study	NOUN
fbem-9141	103	32	object	object	NOUN
fbem-9141	103	33	.	.	PUNCT
fbem-9141	104	1	from	from	ADP
fbem-9141	104	2	both	both	CCONJ
fbem-9141	104	3	internal	internal	ADJ
fbem-9141	104	4	and	and	CCONJ
fbem-9141	104	5	external	external	ADJ
fbem-9141	104	6	perspectives	perspective	NOUN
fbem-9141	104	7	,	,	PUNCT
fbem-9141	104	8	it	it	PRON
fbem-9141	104	9	studies	study	VERB
fbem-9141	104	10	the	the	DET
fbem-9141	104	11	reasons	reason	NOUN
fbem-9141	104	12	for	for	ADP
fbem-9141	104	13	the	the	DET
fbem-9141	104	14	conversion	conversion	NOUN
fbem-9141	104	15	of	of	ADP
fbem-9141	104	16	r&d	r&d	NOUN
fbem-9141	104	17	investment	investment	NOUN
fbem-9141	104	18	from	from	ADP
fbem-9141	104	19	full	full	ADJ
fbem-9141	104	20	expense	expense	NOUN
fbem-9141	104	21	to	to	ADP
fbem-9141	104	22	partial	partial	ADJ
fbem-9141	104	23	capitalization	capitalization	NOUN
fbem-9141	104	24	.	.	PUNCT
fbem-9141	105	1	it	it	PRON
fbem-9141	105	2	can	can	AUX
fbem-9141	105	3	be	be	AUX
fbem-9141	105	4	summarized	summarize	VERB
fbem-9141	105	5	as	as	SCONJ
fbem-9141	105	6	follows	follow	VERB
fbem-9141	105	7	:	:	PUNCT
fbem-9141	105	8	external	external	ADJ
fbem-9141	105	9	factors	factor	NOUN
fbem-9141	105	10	are	be	AUX
fbem-9141	105	11	the	the	DET
fbem-9141	105	12	decline	decline	NOUN
fbem-9141	105	13	in	in	ADP
fbem-9141	105	14	profits	profit	NOUN
fbem-9141	105	15	caused	cause	VERB
fbem-9141	105	16	by	by	ADP
fbem-9141	105	17	medical	medical	ADJ
fbem-9141	105	18	insurance	insurance	NOUN
fbem-9141	105	19	negotiations	negotiation	NOUN
fbem-9141	105	20	and	and	CCONJ
fbem-9141	105	21	drug	drug	NOUN
fbem-9141	105	22	procurement	procurement	NOUN
fbem-9141	105	23	;	;	PUNCT
fbem-9141	105	24	due	due	ADP
fbem-9141	105	25	to	to	ADP
fbem-9141	105	26	the	the	DET
fbem-9141	105	27	fact	fact	NOUN
fbem-9141	105	28	that	that	SCONJ
fbem-9141	105	29	the	the	DET
fbem-9141	105	30	enterprise	enterprise	NOUN
fbem-9141	105	31	is	be	AUX
fbem-9141	105	32	in	in	ADP
fbem-9141	105	33	the	the	DET
fbem-9141	105	34	process	process	NOUN
fbem-9141	105	35	of	of	ADP
fbem-9141	105	36	innovation	innovation	NOUN
fbem-9141	105	37	and	and	CCONJ
fbem-9141	105	38	transformation	transformation	NOUN
fbem-9141	105	39	,	,	PUNCT
fbem-9141	105	40	research	research	NOUN
fbem-9141	105	41	and	and	CCONJ
fbem-9141	105	42	development	development	NOUN
fbem-9141	105	43	investment	investment	NOUN
fbem-9141	105	44	continues	continue	VERB
fbem-9141	105	45	to	to	PART
fbem-9141	105	46	rise	rise	VERB
fbem-9141	105	47	.	.	PUNCT
fbem-9141	106	1	under	under	ADP
fbem-9141	106	2	the	the	DET
fbem-9141	106	3	combined	combined	ADJ
fbem-9141	106	4	effect	effect	NOUN
fbem-9141	106	5	of	of	ADP
fbem-9141	106	6	internal	internal	ADJ
fbem-9141	106	7	and	and	CCONJ
fbem-9141	106	8	external	external	ADJ
fbem-9141	106	9	factors	factor	NOUN
fbem-9141	106	10	,	,	PUNCT
fbem-9141	106	11	if	if	SCONJ
fbem-9141	106	12	the	the	DET
fbem-9141	106	13	accounting	accounting	NOUN
fbem-9141	106	14	policy	policy	NOUN
fbem-9141	106	15	of	of	ADP
fbem-9141	106	16	fully	fully	ADV
fbem-9141	106	17	expensed	expense	VERB
fbem-9141	106	18	in	in	ADP
fbem-9141	106	19	the	the	DET
fbem-9141	106	20	past	past	NOUN
fbem-9141	106	21	is	be	AUX
fbem-9141	106	22	continued	continue	VERB
fbem-9141	106	23	,	,	PUNCT
fbem-9141	106	24	it	it	PRON
fbem-9141	106	25	will	will	AUX
fbem-9141	106	26	result	result	VERB
fbem-9141	106	27	in	in	ADP
fbem-9141	106	28	a	a	DET
fbem-9141	106	29	large	large	ADJ
fbem-9141	106	30	number	number	NOUN
fbem-9141	106	31	of	of	ADP
fbem-9141	106	32	off	off	ADP
fbem-9141	106	33	balance	balance	NOUN
fbem-9141	106	34	sheet	sheet	NOUN
fbem-9141	106	35	assets	asset	NOUN
fbem-9141	106	36	and	and	CCONJ
fbem-9141	106	37	further	far	ADV
fbem-9141	106	38	deteriorate	deteriorate	VERB
fbem-9141	106	39	the	the	DET
fbem-9141	106	40	book	book	NOUN
fbem-9141	106	41	profitability	profitability	NOUN
fbem-9141	106	42	.	.	PUNCT
fbem-9141	107	1	in	in	ADP
fbem-9141	107	2	terms	term	NOUN
fbem-9141	107	3	of	of	ADP
fbem-9141	107	4	economic	economic	ADJ
fbem-9141	107	5	consequences	consequence	NOUN
fbem-9141	107	6	,	,	PUNCT
fbem-9141	107	7	company	company	NOUN
fbem-9141	107	8	h	h	NOUN
fbem-9141	107	9	has	have	AUX
fbem-9141	107	10	chosen	choose	VERB
fbem-9141	107	11	to	to	PART
fbem-9141	107	12	capitalize	capitalize	VERB
fbem-9141	107	13	a	a	DET
fbem-9141	107	14	portion	portion	NOUN
fbem-9141	107	15	of	of	ADP
fbem-9141	107	16	its	its	PRON
fbem-9141	107	17	research	research	NOUN
fbem-9141	107	18	and	and	CCONJ
fbem-9141	107	19	development	development	NOUN
fbem-9141	107	20	investment	investment	NOUN
fbem-9141	107	21	.	.	PUNCT
fbem-9141	108	1	on	on	ADP
fbem-9141	108	2	the	the	DET
fbem-9141	108	3	one	one	NUM
fbem-9141	108	4	hand	hand	NOUN
fbem-9141	108	5	,	,	PUNCT
fbem-9141	108	6	it	it	PRON
fbem-9141	108	7	can	can	AUX
fbem-9141	108	8	reduce	reduce	VERB
fbem-9141	108	9	financial	financial	ADJ
fbem-9141	108	10	expenses	expense	NOUN
fbem-9141	108	11	for	for	ADP
fbem-9141	108	12	the	the	DET
fbem-9141	108	13	current	current	ADJ
fbem-9141	108	14	year	year	NOUN
fbem-9141	108	15	,	,	PUNCT
fbem-9141	108	16	smooth	smooth	VERB
fbem-9141	108	17	out	out	ADP
fbem-9141	108	18	the	the	DET
fbem-9141	108	19	fluctuations	fluctuation	NOUN
fbem-9141	108	20	in	in	ADP
fbem-9141	108	21	recent	recent	ADJ
fbem-9141	108	22	years	year	NOUN
fbem-9141	108	23	'	'	PART
fbem-9141	108	24	performance	performance	NOUN
fbem-9141	108	25	decline	decline	NOUN
fbem-9141	108	26	,	,	PUNCT
fbem-9141	108	27	and	and	CCONJ
fbem-9141	108	28	convey	convey	VERB
fbem-9141	108	29	more	more	ADV
fbem-9141	108	30	positive	positive	ADJ
fbem-9141	108	31	information	information	NOUN
fbem-9141	108	32	to	to	ADP
fbem-9141	108	33	the	the	DET
fbem-9141	108	34	capital	capital	NOUN
fbem-9141	108	35	market	market	NOUN
fbem-9141	108	36	and	and	CCONJ
fbem-9141	108	37	investors	investor	NOUN
fbem-9141	108	38	.	.	PUNCT
fbem-9141	109	1	on	on	ADP
fbem-9141	109	2	the	the	DET
fbem-9141	109	3	other	other	ADJ
fbem-9141	109	4	hand	hand	NOUN
fbem-9141	109	5	,	,	PUNCT
fbem-9141	109	6	it	it	PRON
fbem-9141	109	7	can	can	AUX
fbem-9141	109	8	improve	improve	VERB
fbem-9141	109	9	information	information	NOUN
fbem-9141	109	10	comparability	comparability	NOUN
fbem-9141	109	11	and	and	CCONJ
fbem-9141	109	12	reduce	reduce	VERB
fbem-9141	109	13	the	the	DET
fbem-9141	109	14	comparative	comparative	ADJ
fbem-9141	109	15	cost	cost	NOUN
fbem-9141	109	16	of	of	ADP
fbem-9141	109	17	using	use	VERB
fbem-9141	109	18	financial	financial	ADJ
fbem-9141	109	19	statements	statement	NOUN
fbem-9141	109	20	.	.	PUNCT
fbem-9141	110	1	however	however	ADV
fbem-9141	110	2	,	,	PUNCT
fbem-9141	110	3	it	it	PRON
fbem-9141	110	4	is	be	AUX
fbem-9141	110	5	not	not	PART
fbem-9141	110	6	possible	possible	ADJ
fbem-9141	110	7	to	to	PART
fbem-9141	110	8	enjoy	enjoy	VERB
fbem-9141	110	9	the	the	DET
fbem-9141	110	10	tax	tax	NOUN
fbem-9141	110	11	benefits	benefit	NOUN
fbem-9141	110	12	of	of	ADP
fbem-9141	110	13	additional	additional	ADJ
fbem-9141	110	14	deductions	deduction	NOUN
fbem-9141	110	15	at	at	ADP
fbem-9141	110	16	the	the	DET
fbem-9141	110	17	time	time	NOUN
fbem-9141	110	18	of	of	ADP
fbem-9141	110	19	expense	expense	NOUN
fbem-9141	110	20	occurrence	occurrence	NOUN
fbem-9141	110	21	.	.	PUNCT
fbem-9141	111	1	the	the	DET
fbem-9141	111	2	capitalized	capitalize	VERB
fbem-9141	111	3	portion	portion	NOUN
fbem-9141	111	4	needs	need	VERB
fbem-9141	111	5	to	to	PART
fbem-9141	111	6	enjoy	enjoy	VERB
fbem-9141	111	7	the	the	DET
fbem-9141	111	8	tax	tax	NOUN
fbem-9141	111	9	benefits	benefit	NOUN
fbem-9141	111	10	of	of	ADP
fbem-9141	111	11	additional	additional	ADJ
fbem-9141	111	12	deductions	deduction	NOUN
fbem-9141	111	13	in	in	ADP
fbem-9141	111	14	installments	installment	NOUN
fbem-9141	111	15	after	after	ADP
fbem-9141	111	16	being	be	AUX
fbem-9141	111	17	converted	convert	VERB
fbem-9141	111	18	into	into	ADP
fbem-9141	111	19	intangible	intangible	ADJ
fbem-9141	111	20	assets	asset	NOUN
fbem-9141	111	21	,	,	PUNCT
fbem-9141	111	22	delaying	delay	VERB
fbem-9141	111	23	the	the	DET
fbem-9141	111	24	enjoyment	enjoyment	NOUN
fbem-9141	111	25	of	of	ADP
fbem-9141	111	26	tax	tax	NOUN
fbem-9141	111	27	benefits	benefit	NOUN
fbem-9141	111	28	.	.	PUNCT
fbem-9141	112	1	in	in	ADP
fbem-9141	112	2	summary	summary	NOUN
fbem-9141	112	3	,	,	PUNCT
fbem-9141	112	4	for	for	ADP
fbem-9141	112	5	the	the	DET
fbem-9141	112	6	capitalization	capitalization	NOUN
fbem-9141	112	7	of	of	ADP
fbem-9141	112	8	r&d	r&d	NOUN
fbem-9141	112	9	investment	investment	NOUN
fbem-9141	112	10	,	,	PUNCT
fbem-9141	112	11	there	there	PRON
fbem-9141	112	12	are	be	VERB
fbem-9141	112	13	mainly	mainly	ADV
fbem-9141	112	14	advantages	advantage	NOUN
fbem-9141	112	15	such	such	ADJ
fbem-9141	112	16	as	as	ADP
fbem-9141	112	17	increasing	increase	VERB
fbem-9141	112	18	current	current	ADJ
fbem-9141	112	19	profits	profit	NOUN
fbem-9141	112	20	and	and	CCONJ
fbem-9141	112	21	making	make	VERB
fbem-9141	112	22	accounting	accounting	NOUN
fbem-9141	112	23	information	information	NOUN
fbem-9141	112	24	more	more	ADV
fbem-9141	112	25	comparable	comparable	ADJ
fbem-9141	112	26	.	.	PUNCT
fbem-9141	113	1	however	however	ADV
fbem-9141	113	2	,	,	PUNCT
fbem-9141	113	3	there	there	PRON
fbem-9141	113	4	is	be	VERB
fbem-9141	113	5	also	also	ADV
fbem-9141	113	6	a	a	DET
fbem-9141	113	7	risk	risk	NOUN
fbem-9141	113	8	of	of	ADP
fbem-9141	113	9	enterprise	enterprise	NOUN
fbem-9141	113	10	manipulating	manipulate	VERB
fbem-9141	113	11	profits	profit	NOUN
fbem-9141	113	12	and	and	CCONJ
fbem-9141	113	13	delaying	delay	VERB
fbem-9141	113	14	tax	tax	NOUN
fbem-9141	113	15	incentives	incentive	NOUN
fbem-9141	113	16	.	.	PUNCT
fbem-9141	114	1	in	in	ADP
fbem-9141	114	2	enterprises	enterprise	NOUN
fbem-9141	114	3	with	with	ADP
fbem-9141	114	4	high	high	ADJ
fbem-9141	114	5	research	research	NOUN
fbem-9141	114	6	and	and	CCONJ
fbem-9141	114	7	development	development	NOUN
fbem-9141	114	8	intensity	intensity	NOUN
fbem-9141	114	9	,	,	PUNCT
fbem-9141	114	10	excessive	excessive	ADJ
fbem-9141	114	11	capitalization	capitalization	NOUN
fbem-9141	114	12	of	of	ADP
fbem-9141	114	13	research	research	NOUN
fbem-9141	114	14	and	and	CCONJ
fbem-9141	114	15	development	development	NOUN
fbem-9141	114	16	expenditures	expenditure	NOUN
fbem-9141	114	17	can	can	AUX
fbem-9141	114	18	lead	lead	VERB
fbem-9141	114	19	to	to	ADP
fbem-9141	114	20	a	a	DET
fbem-9141	114	21	136	136	NUM
fbem-9141	114	22	significant	significant	ADJ
fbem-9141	114	23	decrease	decrease	NOUN
fbem-9141	114	24	in	in	ADP
fbem-9141	114	25	current	current	ADJ
fbem-9141	114	26	expenses	expense	NOUN
fbem-9141	114	27	,	,	PUNCT
fbem-9141	114	28	thereby	thereby	ADV
fbem-9141	114	29	increasing	increase	VERB
fbem-9141	114	30	current	current	ADJ
fbem-9141	114	31	profits	profit	NOUN
fbem-9141	114	32	.	.	PUNCT
fbem-9141	115	1	overestimation	overestimation	NOUN
fbem-9141	115	2	of	of	ADP
fbem-9141	115	3	assets	asset	NOUN
fbem-9141	115	4	and	and	CCONJ
fbem-9141	115	5	profits	profit	NOUN
fbem-9141	115	6	may	may	AUX
fbem-9141	115	7	contradict	contradict	VERB
fbem-9141	115	8	the	the	DET
fbem-9141	115	9	principles	principle	NOUN
fbem-9141	115	10	of	of	ADP
fbem-9141	115	11	reliability	reliability	NOUN
fbem-9141	115	12	and	and	CCONJ
fbem-9141	115	13	comparability	comparability	NOUN
fbem-9141	115	14	of	of	ADP
fbem-9141	115	15	accounting	accounting	NOUN
fbem-9141	115	16	information	information	NOUN
fbem-9141	115	17	,	,	PUNCT
fbem-9141	115	18	and	and	CCONJ
fbem-9141	115	19	the	the	DET
fbem-9141	115	20	long	long	ADJ
fbem-9141	115	21	-	-	PUNCT
fbem-9141	115	22	term	term	NOUN
fbem-9141	115	23	amortization	amortization	NOUN
fbem-9141	115	24	of	of	ADP
fbem-9141	115	25	a	a	DET
fbem-9141	115	26	large	large	ADJ
fbem-9141	115	27	number	number	NOUN
fbem-9141	115	28	of	of	ADP
fbem-9141	115	29	intangible	intangible	ADJ
fbem-9141	115	30	assets	asset	NOUN
fbem-9141	115	31	will	will	AUX
fbem-9141	115	32	continue	continue	VERB
fbem-9141	115	33	to	to	PART
fbem-9141	115	34	affect	affect	VERB
fbem-9141	115	35	the	the	DET
fbem-9141	115	36	company	company	NOUN
fbem-9141	115	37	's	's	PART
fbem-9141	115	38	future	future	ADJ
fbem-9141	115	39	profit	profit	NOUN
fbem-9141	115	40	performance	performance	NOUN
fbem-9141	115	41	for	for	ADP
fbem-9141	115	42	a	a	DET
fbem-9141	115	43	long	long	ADJ
fbem-9141	115	44	period	period	NOUN
fbem-9141	115	45	of	of	ADP
fbem-9141	115	46	time	time	NOUN
fbem-9141	115	47	.	.	PUNCT
fbem-9141	116	1	to	to	PART
fbem-9141	116	2	address	address	VERB
fbem-9141	116	3	the	the	DET
fbem-9141	116	4	above	above	ADJ
fbem-9141	116	5	issues	issue	NOUN
fbem-9141	116	6	,	,	PUNCT
fbem-9141	116	7	this	this	DET
fbem-9141	116	8	article	article	NOUN
fbem-9141	116	9	suggests	suggest	VERB
fbem-9141	116	10	that	that	SCONJ
fbem-9141	116	11	enterprises	enterprise	NOUN
fbem-9141	116	12	can	can	AUX
fbem-9141	116	13	start	start	VERB
fbem-9141	116	14	by	by	ADP
fbem-9141	116	15	strengthening	strengthen	VERB
fbem-9141	116	16	internal	internal	ADJ
fbem-9141	116	17	management	management	NOUN
fbem-9141	116	18	,	,	PUNCT
fbem-9141	116	19	reasonably	reasonably	ADV
fbem-9141	116	20	controlling	control	VERB
fbem-9141	116	21	the	the	DET
fbem-9141	116	22	proportion	proportion	NOUN
fbem-9141	116	23	of	of	ADP
fbem-9141	116	24	r&d	r&d	NOUN
fbem-9141	116	25	investment	investment	NOUN
fbem-9141	116	26	capitalization	capitalization	NOUN
fbem-9141	116	27	,	,	PUNCT
fbem-9141	116	28	and	and	CCONJ
fbem-9141	116	29	strengthening	strengthen	VERB
fbem-9141	116	30	financial	financial	ADJ
fbem-9141	116	31	personnel	personnel	NOUN
fbem-9141	116	32	training	training	NOUN
fbem-9141	116	33	.	.	PUNCT
fbem-9141	117	1	in	in	ADP
fbem-9141	117	2	addition	addition	NOUN
fbem-9141	117	3	,	,	PUNCT
fbem-9141	117	4	regulatory	regulatory	ADJ
fbem-9141	117	5	authorities	authority	NOUN
fbem-9141	117	6	should	should	AUX
fbem-9141	117	7	also	also	ADV
fbem-9141	117	8	strengthen	strengthen	VERB
fbem-9141	117	9	supervision	supervision	NOUN
fbem-9141	117	10	and	and	CCONJ
fbem-9141	117	11	management	management	NOUN
fbem-9141	117	12	of	of	ADP
fbem-9141	117	13	enterprise	enterprise	NOUN
fbem-9141	117	14	r&d	r&d	NOUN
fbem-9141	117	15	information	information	NOUN
fbem-9141	117	16	disclosure	disclosure	NOUN
fbem-9141	117	17	.	.	PUNCT
fbem-9141	118	1	references	reference	NOUN
fbem-9141	118	2	[	[	X
fbem-9141	118	3	1	1	NUM
fbem-9141	118	4	]	]	PUNCT
fbem-9141	118	5	qiang	qiang	PROPN
fbem-9141	118	6	fu	fu	PROPN
fbem-9141	118	7	,	,	PUNCT
fbem-9141	118	8	xiulan	xiulan	PROPN
fbem-9141	118	9	liu	liu	PROPN
fbem-9141	118	10	.	.	PUNCT
fbem-9141	119	1	the	the	DET
fbem-9141	119	2	performance	performance	NOUN
fbem-9141	119	3	and	and	CCONJ
fbem-9141	119	4	impact	impact	NOUN
fbem-9141	119	5	of	of	ADP
fbem-9141	119	6	financial	financial	ADJ
fbem-9141	119	7	information	information	NOUN
fbem-9141	119	8	distortion	distortion	NOUN
fbem-9141	119	9	in	in	ADP
fbem-9141	119	10	listed	list	VERB
fbem-9141	119	11	companies	company	NOUN
fbem-9141	119	12	in	in	ADP
fbem-9141	119	13	china	china	PROPN
fbem-9141	120	1	[	[	X
fbem-9141	120	2	j	j	X
fbem-9141	120	3	]	]	X
fbem-9141	120	4	.	.	PUNCT
fbem-9141	121	1	journal	journal	PROPN
fbem-9141	121	2	of	of	ADP
fbem-9141	121	3	southwest	southwest	PROPN
fbem-9141	121	4	university	university	PROPN
fbem-9141	121	5	for	for	ADP
fbem-9141	121	6	nationalities	nationality	NOUN
fbem-9141	121	7	(	(	PUNCT
fbem-9141	121	8	humanities	humanity	NOUN
fbem-9141	121	9	and	and	CCONJ
fbem-9141	121	10	social	social	ADJ
fbem-9141	121	11	sciences	sciences	PROPN
fbem-9141	121	12	edition	edition	NOUN
fbem-9141	121	13	)	)	PUNCT
fbem-9141	121	14	,	,	PUNCT
fbem-9141	121	15	2012,33	2012,33	NUM
fbem-9141	121	16	(	(	PUNCT
fbem-9141	121	17	04	04	NUM
fbem-9141	121	18	):	):	PUNCT
fbem-9141	121	19	122126	122126	NUM
fbem-9141	121	20	.	.	PUNCT
fbem-9141	122	1	[	[	X
fbem-9141	122	2	2	2	NUM
fbem-9141	122	3	]	]	X
fbem-9141	122	4	jiafeng	jiafeng	NOUN
fbem-9141	122	5	gong	gong	NOUN
fbem-9141	122	6	,	,	PUNCT
fbem-9141	122	7	lie	lie	NOUN
fbem-9141	122	8	shen	shen	NOUN
fbem-9141	122	9	.	.	PUNCT
fbem-9141	123	1	capitalization	capitalization	NOUN
fbem-9141	123	2	of	of	ADP
fbem-9141	123	3	r&d	r&d	NOUN
fbem-9141	123	4	investment	investment	NOUN
fbem-9141	123	5	and	and	CCONJ
fbem-9141	123	6	earnings	earning	NOUN
fbem-9141	123	7	management	management	NOUN
fbem-9141	123	8	:	:	PUNCT
fbem-9141	123	9	taking	take	VERB
fbem-9141	123	10	artificial	artificial	ADJ
fbem-9141	123	11	intelligence	intelligence	NOUN
fbem-9141	123	12	enterprises	enterprise	NOUN
fbem-9141	123	13	as	as	ADP
fbem-9141	123	14	an	an	DET
fbem-9141	123	15	example	example	NOUN
fbem-9141	124	1	[	[	X
fbem-9141	124	2	j	j	X
fbem-9141	124	3	]	]	X
fbem-9141	124	4	.	.	PUNCT
fbem-9141	125	1	finance	finance	NOUN
fbem-9141	125	2	and	and	CCONJ
fbem-9141	125	3	accounting	account	VERB
fbem-9141	125	4	monthly	monthly	ADV
fbem-9141	125	5	,	,	PUNCT
fbem-9141	125	6	2021	2021	NUM
fbem-9141	125	7	,	,	PUNCT
fbem-9141	125	8	no.915	no.915	X
fbem-9141	125	9	(	(	PUNCT
fbem-9141	125	10	23	23	NUM
fbem-9141	125	11	):	):	PUNCT
fbem-9141	125	12	41	41	NUM
fbem-9141	125	13	-	-	SYM
fbem-9141	125	14	49	49	NUM
fbem-9141	125	15	.	.	PUNCT
fbem-9141	126	1	[	[	X
fbem-9141	126	2	3	3	NUM
fbem-9141	126	3	]	]	PUNCT
fbem-9141	126	4	zhijun	zhijun	PROPN
fbem-9141	126	5	chen	chen	PROPN
fbem-9141	126	6	,	,	PUNCT
fbem-9141	126	7	xiaojuan	xiaojuan	PROPN
fbem-9141	126	8	jin	jin	PROPN
fbem-9141	126	9	,	,	PUNCT
fbem-9141	126	10	shuang	shuang	PROPN
fbem-9141	126	11	sui	sui	PROPN
fbem-9141	126	12	.	.	PROPN
fbem-9141	126	13	improvement	improvement	NOUN
fbem-9141	126	14	of	of	ADP
fbem-9141	126	15	accounting	account	VERB
fbem-9141	126	16	for	for	ADP
fbem-9141	126	17	enterprise	enterprise	NOUN
fbem-9141	126	18	r&d	r&d	NOUN
fbem-9141	126	19	expenses	expense	NOUN
fbem-9141	126	20	[	[	X
fbem-9141	126	21	j	j	X
fbem-9141	126	22	]	]	X
fbem-9141	126	23	.	.	PUNCT
fbem-9141	127	1	finance	finance	NOUN
fbem-9141	127	2	and	and	CCONJ
fbem-9141	127	3	accounting	account	VERB
fbem-9141	127	4	monthly	monthly	ADV
fbem-9141	127	5	,	,	PUNCT
fbem-9141	127	6	2012	2012	NUM
fbem-9141	127	7	,	,	PUNCT
fbem-9141	127	8	no.630	no.630	PROPN
fbem-9141	127	9	(	(	PUNCT
fbem-9141	127	10	26	26	NUM
fbem-9141	127	11	):	):	PUNCT
fbem-9141	127	12	53	53	NUM
fbem-9141	127	13	-	-	SYM
fbem-9141	127	14	54	54	NUM
fbem-9141	127	15	.	.	PUNCT
fbem-9141	128	1	[	[	X
fbem-9141	128	2	4	4	X
fbem-9141	128	3	]	]	X
fbem-9141	128	4	haijun	haijun	PROPN
fbem-9141	128	5	wang	wang	PROPN
fbem-9141	128	6	,	,	PUNCT
fbem-9141	128	7	yusheng	yusheng	PROPN
fbem-9141	128	8	kong	kong	PROPN
fbem-9141	128	9	.	.	PUNCT
fbem-9141	129	1	can	can	AUX
fbem-9141	129	2	the	the	DET
fbem-9141	129	3	capitalization	capitalization	NOUN
fbem-9141	129	4	of	of	ADP
fbem-9141	129	5	r&d	r&d	NOUN
fbem-9141	129	6	expenditure	expenditure	NOUN
fbem-9141	129	7	improve	improve	VERB
fbem-9141	129	8	the	the	DET
fbem-9141	129	9	value	value	NOUN
fbem-9141	129	10	relevance	relevance	NOUN
fbem-9141	129	11	of	of	ADP
fbem-9141	129	12	high	high	ADJ
fbem-9141	129	13	-	-	PUNCT
fbem-9141	129	14	tech	tech	NOUN
fbem-9141	129	15	enterprises	enterprise	NOUN
fbem-9141	129	16	-a	-a	PUNCT
fbem-9141	129	17	double	double	ADJ
fbem-9141	129	18	difference	difference	NOUN
fbem-9141	129	19	test	test	NOUN
fbem-9141	129	20	based	base	VERB
fbem-9141	129	21	on	on	ADP
fbem-9141	129	22	balanced	balanced	ADJ
fbem-9141	129	23	panel	panel	NOUN
fbem-9141	129	24	data	datum	NOUN
fbem-9141	130	1	[	[	X
fbem-9141	130	2	j	j	X
fbem-9141	130	3	]	]	X
fbem-9141	130	4	.	.	PUNCT
fbem-9141	131	1	science	science	NOUN
fbem-9141	131	2	and	and	CCONJ
fbem-9141	131	3	technology	technology	NOUN
fbem-9141	131	4	progress	progress	NOUN
fbem-9141	131	5	and	and	CCONJ
fbem-9141	131	6	countermeasures	countermeasure	NOUN
fbem-9141	131	7	,	,	PUNCT
fbem-9141	131	8	2015	2015	NUM
fbem-9141	131	9	,	,	PUNCT
fbem-9141	131	10	32	32	NUM
fbem-9141	131	11	(	(	PUNCT
fbem-9141	131	12	12	12	NUM
fbem-9141	131	13	):	):	PUNCT
fbem-9141	131	14	92	92	NUM
fbem-9141	131	15	-	-	SYM
fbem-9141	131	16	98	98	NUM
fbem-9141	131	17	.	.	PUNCT
fbem-9141	132	1	[	[	X
fbem-9141	132	2	5	5	X
fbem-9141	132	3	]	]	PUNCT
fbem-9141	132	4	qing	qing	PROPN
fbem-9141	132	5	wu	wu	PROPN
fbem-9141	132	6	.	.	PUNCT
fbem-9141	133	1	research	research	NOUN
fbem-9141	133	2	on	on	ADP
fbem-9141	133	3	accounting	accounting	NOUN
fbem-9141	133	4	policy	policy	NOUN
fbem-9141	133	5	selection	selection	NOUN
fbem-9141	133	6	for	for	ADP
fbem-9141	133	7	r&d	r&d	NOUN
fbem-9141	133	8	expenditure	expenditure	NOUN
fbem-9141	133	9	of	of	ADP
fbem-9141	133	10	pharmaceutical	pharmaceutical	ADJ
fbem-9141	133	11	listed	list	VERB
fbem-9141	133	12	companies	company	NOUN
fbem-9141	133	13	taking	take	VERB
fbem-9141	133	14	h	h	DET
fbem-9141	133	15	company	company	NOUN
fbem-9141	133	16	as	as	ADP
fbem-9141	133	17	an	an	DET
fbem-9141	133	18	example	example	NOUN
fbem-9141	134	1	[	[	X
fbem-9141	134	2	j	j	X
fbem-9141	134	3	]	]	X
fbem-9141	134	4	.	.	PUNCT
fbem-9141	135	1	business	business	NOUN
fbem-9141	135	2	accounting	accounting	NOUN
fbem-9141	135	3	,	,	PUNCT
fbem-9141	135	4	2021	2021	NUM
fbem-9141	135	5	(	(	PUNCT
fbem-9141	135	6	02	02	NUM
fbem-9141	135	7	):	):	PUNCT
fbem-9141	135	8	53	53	NUM
fbem-9141	135	9	-	-	SYM
fbem-9141	135	10	56	56	NUM
fbem-9141	135	11	.	.	PUNCT
fbem-9141	136	1	[	[	X
fbem-9141	136	2	6	6	NUM
fbem-9141	136	3	]	]	PUNCT
fbem-9141	136	4	xiaohong	xiaohong	PROPN
fbem-9141	136	5	chen	chen	PROPN
fbem-9141	136	6	,	,	PUNCT
fbem-9141	136	7	yan	yan	PROPN
fbem-9141	136	8	wang	wang	PROPN
fbem-9141	136	9	,	,	PUNCT
fbem-9141	136	10	he	he	PRON
fbem-9141	136	11	xinwen	xinwen	NOUN
fbem-9141	136	12	.	.	PUNCT
fbem-9141	137	1	research	research	NOUN
fbem-9141	137	2	on	on	ADP
fbem-9141	137	3	capitalization	capitalization	NOUN
fbem-9141	137	4	of	of	ADP
fbem-9141	137	5	enterprise	enterprise	NOUN
fbem-9141	137	6	r&d	r&d	NOUN
fbem-9141	137	7	expenditure	expenditure	NOUN
fbem-9141	137	8	and	and	CCONJ
fbem-9141	137	9	motivation	motivation	NOUN
fbem-9141	137	10	of	of	ADP
fbem-9141	137	11	earnings	earning	NOUN
fbem-9141	137	12	management	management	NOUN
fbem-9141	137	13	:	:	PUNCT
fbem-9141	137	14	based	base	VERB
fbem-9141	137	15	on	on	ADP
fbem-9141	137	16	empirical	empirical	ADJ
fbem-9141	137	17	data	datum	NOUN
fbem-9141	137	18	of	of	ADP
fbem-9141	137	19	listed	list	VERB
fbem-9141	137	20	companies	company	NOUN
fbem-9141	138	1	[	[	X
fbem-9141	138	2	j	j	X
fbem-9141	138	3	]	]	X
fbem-9141	138	4	.	.	PUNCT
fbem-9141	139	1	journal	journal	PROPN
fbem-9141	139	2	of	of	ADP
fbem-9141	139	3	beijing	beijing	PROPN
fbem-9141	139	4	university	university	PROPN
fbem-9141	139	5	of	of	ADP
fbem-9141	139	6	technology	technology	NOUN
fbem-9141	139	7	(	(	PUNCT
fbem-9141	139	8	social	social	ADJ
fbem-9141	139	9	science	science	NOUN
fbem-9141	139	10	edition	edition	PROPN
fbem-9141	139	11	)	)	PUNCT
fbem-9141	139	12	,	,	PUNCT
fbem-9141	139	13	2011,13	2011,13	PROPN
fbem-9141	139	14	(	(	PUNCT
fbem-9141	139	15	06	06	NUM
fbem-9141	139	16	):	):	PUNCT
fbem-9141	139	17	41	41	NUM
fbem-9141	139	18	-	-	SYM
fbem-9141	139	19	46	46	NUM
fbem-9141	139	20	.	.	PUNCT
fbem-9141	140	1	[	[	X
fbem-9141	140	2	7	7	X
fbem-9141	140	3	]	]	X
fbem-9141	140	4	hui	hui	PROPN
fbem-9141	140	5	li	li	PROPN
fbem-9141	140	6	.	.	PROPN
fbem-9141	140	7	analysis	analysis	NOUN
fbem-9141	140	8	of	of	ADP
fbem-9141	140	9	the	the	DET
fbem-9141	140	10	excessive	excessive	ADJ
fbem-9141	140	11	capitalization	capitalization	NOUN
fbem-9141	140	12	of	of	ADP
fbem-9141	140	13	r&d	r&d	NOUN
fbem-9141	140	14	expenditures	expenditure	NOUN
fbem-9141	140	15	in	in	ADP
fbem-9141	140	16	listed	list	VERB
fbem-9141	140	17	companies	company	NOUN
fbem-9141	140	18	[	[	X
fbem-9141	140	19	j	j	X
fbem-9141	140	20	]	]	X
fbem-9141	140	21	.	.	PUNCT
fbem-9141	141	1	financial	financial	ADJ
fbem-9141	141	2	and	and	CCONJ
fbem-9141	141	3	accounting	accounting	NOUN
fbem-9141	141	4	communication	communication	NOUN
fbem-9141	141	5	,	,	PUNCT
fbem-9141	141	6	2021	2021	NUM
fbem-9141	141	7	,	,	PUNCT
fbem-9141	141	8	no.862	no.862	PROPN
fbem-9141	141	9	(	(	PUNCT
fbem-9141	141	10	02	02	NUM
fbem-9141	141	11	):	):	PUNCT
fbem-9141	141	12	119	119	NUM
fbem-9141	141	13	-	-	SYM
fbem-9141	141	14	122	122	NUM
fbem-9141	141	15	.	.	PUNCT