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）。 EM7Z g 6 5
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1.交易性金融资产 Trading financial assets H7{I[>:
2.一年内到期的非流动资产 non-current asset(expire in a year) gLK _b;
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3.可供出售的金融资产 available-for-sale financial assets(AFS)
IwVdx^9
4.持有至到期投资 held-to-maturity investment (HTM) Pk{%2\%&2
5.生产性生物资产 capitalized Biological assets XI\P#"
6.开发支出 R&D expense (research and development) -R-yr.$j*
7.专项应付款 专项accounts payable F #)@ c
8.预计负债 accrued liability IKVFbTX:y
9.库存股 treasury stock FaLc*CU
10.资产减值损失 Assets Impairment loss 2_Gb K-
11.对联合企业和合营企业的投资收益 1d 1
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investment income of joint-venture and partnership \P;2s<6i\
12.非流动资产处置损失 disposal loss on non-current liability &7r73~TXm
13.基本每股收益 basic EPS(earnings per share) IAi|4,y_L
14.稀释每股收益 diluted EPS(earnings per share) )dfwYS*[n
15.非流动负债 non-current liability &&ZX<wOM
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