2011年注册会计师考试常见英语单词辅导（五），开发支出 R&D expense （research and development）。 4yBe(&N-d
,%KB\;1mn'
1.交易性金融资产 Trading financial assets k*-+@U"+
2.一年内到期的非流动资产 non-current asset(expire in a year) %djx0sy
3.可供出售的金融资产 available-for-sale financial assets(AFS) H<NYm#a"
4.持有至到期投资 held-to-maturity investment (HTM) %<
W1y
5.生产性生物资产 capitalized Biological assets @#T?SNIL5
6.开发支出 R&D expense (research and development) nmSpNkJ5
7.专项应付款 专项accounts payable
G %#us3x
8.预计负债 accrued liability B]Zsn`n
9.库存股 treasury stock { X"X.`p
10.资产减值损失 Assets Impairment loss ax 3:rl
11.对联合企业和合营企业的投资收益 55!9U :{
investment income of joint-venture and partnership y !v $5wi
12.非流动资产处置损失 disposal loss on non-current liability g:2/!tujL
13.基本每股收益 basic EPS(earnings per share) x%(!+
14.稀释每股收益 diluted EPS(earnings per share) RuXK` y Sv
15.非流动负债 non-current liability Lqch~@E&%#
c3
wu&*p{
