[经] experimental research and development expenses
shí yàn xìng yán jiū jí kāi fā fèi ㄕˊ ㄧㄢˋ ㄒㄧㄥˋ ㄧㄢˊ ㄐㄧㄡ ㄐㄧˊ ㄎㄞ ㄈㄚ ㄈㄟˋ