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)。 +Ghi}v
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1.交易性金融资产 Trading financial assets ,{}#8r` +*
2.一年内到期的非流动资产 non-current asset(expire in a year) 'Z!Ga.I
3.可供出售的金融资产 available-for-sale financial assets(AFS) 7qIB7 _K5
4.持有至到期投资 held-to-maturity investment (HTM) $g8}^1
5.生产性生物资产 capitalized Biological assets v"6 \=@
6.开发支出 R&D expense (research and development) 8v_C5d\
7.专项应付款 专项accounts payable 4cgIEw[6
8.预计负债 accrued liability #;r]/)>
9.库存股 treasury stock *:"^[Ckc
10.资产减值损失 Assets Impairment loss b Y8GA
11.对联合企业和合营企业的投资收益 eD#XDK
investment income of joint-venture and partnership *>
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12.非流动资产处置损失 disposal loss on non-current liability Pe^!$
13.基本每股收益 basic EPS(earnings per share)
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14.稀释每股收益 diluted EPS(earnings per share) +++pI.>(*Q
15.非流动负债 non-current liability ur%$aX)
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