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)。 cv
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1.交易性金融资产 Trading financial assets BK 9+fO
2.一年内到期的非流动资产 non-current asset(expire in a year) k =
3.可供出售的金融资产 available-for-sale financial assets(AFS) yD yMI
4.持有至到期投资 held-to-maturity investment (HTM) tSX,*cz
5.生产性生物资产 capitalized Biological assets R+<M"LriR&
6.开发支出 R&D expense (research and development) m?y'Y`
7.专项应付款 专项accounts payable 1SG^g*mf
8.预计负债 accrued liability 82P#C4c
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9.库存股 treasury stock 0?w4
10.资产减值损失 Assets Impairment loss }>yQ!3/i
11.对联合企业和合营企业的投资收益 ;mauA#vd
investment income of joint-venture and partnership q^Ui2
12.非流动资产处置损失 disposal loss on non-current liability 91oAg[@4G
13.基本每股收益 basic EPS(earnings per share) z)fg>?AGr
14.稀释每股收益 diluted EPS(earnings per share) +5N09$f;R
15.非流动负债 non-current liability F* _ytL
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