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）。 @`+$d=rO`
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1.交易性金融资产 Trading financial assets w7?9e#> Z
2.一年内到期的非流动资产 non-current asset(expire in a year) >sS:x,-
3.可供出售的金融资产 available-for-sale financial assets(AFS) IS*"_o<AR
4.持有至到期投资 held-to-maturity investment (HTM) T( Gf~0HYF
5.生产性生物资产 capitalized Biological assets d*:qFq_
6.开发支出 R&D expense (research and development) w,#W& >+&
7.专项应付款 专项accounts payable Ty|c@
X
8.预计负债 accrued liability whZ],R*u
9.库存股 treasury stock &OR*r7*Z
10.资产减值损失 Assets Impairment loss G]DN!7]@g
11.对联合企业和合营企业的投资收益 dv}R]f'
investment income of joint-venture and partnership 1Kf
t?g
12.非流动资产处置损失 disposal loss on non-current liability ITqigGan%
13.基本每股收益 basic EPS(earnings per share) tsC|R~wW
14.稀释每股收益 diluted EPS(earnings per share) _$_CR\$
15.非流动负债 non-current liability `ip69 IF2*
R M+K":p
