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）。 2#sE\D
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1.交易性金融资产 Trading financial assets 'a4xi0**I
2.一年内到期的非流动资产 non-current asset(expire in a year) cnI!}Bu
3.可供出售的金融资产 available-for-sale financial assets(AFS)
4$.4,4+
4.持有至到期投资 held-to-maturity investment (HTM) k8w8I$QEM
5.生产性生物资产 capitalized Biological assets ]2v31'
6.开发支出 R&D expense (research and development) ZY {,//
7.专项应付款 专项accounts payable n#m )]YQC
8.预计负债 accrued liability `m3C\\ 9;
9.库存股 treasury stock Vj`9j. 5
10.资产减值损失 Assets Impairment loss @!K)(B;A0b
11.对联合企业和合营企业的投资收益 )82x)c<e
investment income of joint-venture and partnership \+
K
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12.非流动资产处置损失 disposal loss on non-current liability
4F/ Q0"
13.基本每股收益 basic EPS(earnings per share) ;o
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14.稀释每股收益 diluted EPS(earnings per share) U|iSJ% K
15.非流动负债 non-current liability Rg' 1 F
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