development toll的用法和樣例：
例句
- The technological development expenditure of enterprises shall be entered into the account as cost in its actual amount.
企業的技術開發費按實際發生額計入成本費用。 - The land development fee may be calculated and collected by the land development unit in a lump-sum, or by yearly installments.
土地開發費可由土地開發單位一次性計收或者分年計收。
