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）。 ##!) }i
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1.交易性金融资产 Trading financial assets PQRh5km
2.一年内到期的非流动资产 non-current asset(expire in a year) TK;*:K8oe
3.可供出售的金融资产 available-for-sale financial assets(AFS) 8uX1('+T*
4.持有至到期投资 held-to-maturity investment (HTM) \gL
H_ $}
5.生产性生物资产 capitalized Biological assets g(Jzu'
6.开发支出 R&D expense (research and development) u9FXZK7
7.专项应付款 专项accounts payable wNW9xmS
8.预计负债 accrued liability q@p-)+D;
9.库存股 treasury stock "S43: VH
10.资产减值损失 Assets Impairment loss +?~'K&@
11.对联合企业和合营企业的投资收益 sSi1;9^o
investment income of joint-venture and partnership EIwTx:{F
12.非流动资产处置损失 disposal loss on non-current liability >'@ yq
13.基本每股收益 basic EPS(earnings per share) Yo
c N@s
14.稀释每股收益 diluted EPS(earnings per share) {@9y%lmrh
15.非流动负债 non-current liability H\2+cAFN#
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