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）。 NW)1#]gg%
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1.交易性金融资产 Trading financial assets 7vj2
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2.一年内到期的非流动资产 non-current asset(expire in a year) 9Lfv^V0
3.可供出售的金融资产 available-for-sale financial assets(AFS) e(8Ba X _
4.持有至到期投资 held-to-maturity investment (HTM) Ld- _,-n
5.生产性生物资产 capitalized Biological assets ?P c' C
6.开发支出 R&D expense (research and development) Q)z8PQl O
7.专项应付款 专项accounts payable c_l"I9M#r
8.预计负债 accrued liability -1 @<=jX3_
9.库存股 treasury stock ,wdD8ZT'Ip
10.资产减值损失 Assets Impairment loss jm r"D>
11.对联合企业和合营企业的投资收益 vgN&K@hJ
investment income of joint-venture and partnership E q+_&Wk
12.非流动资产处置损失 disposal loss on non-current liability B^jc3 VsR
13.基本每股收益 basic EPS(earnings per share) uhutg,[
14.稀释每股收益 diluted EPS(earnings per share) 9k[9P;"F:
15.非流动负债 non-current liability GNJj=1Lsd
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