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)。 195(Kr<5$
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1.交易性金融资产 Trading financial assets hkY E7
2.一年内到期的非流动资产 non-current asset(expire in a year) ,??|R`S
3.可供出售的金融资产 available-for-sale financial assets(AFS) [iD!!{6+
4.持有至到期投资 held-to-maturity investment (HTM) Fk\xq`3'c
5.生产性生物资产 capitalized Biological assets *gnL0\*
6.开发支出 R&D expense (research and development) (46)v'?
7.专项应付款 专项accounts payable V&