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)。 ^5k~7F.
iRV=I,
1.交易性金融资产 Trading financial assets w5t|C>
2.一年内到期的非流动资产 non-current asset(expire in a year) jm'^>p,9G
3.可供出售的金融资产 available-for-sale financial assets(AFS) ^pqJz^PO.
4.持有至到期投资 held-to-maturity investment (HTM) FgR9$ is+
5.生产性生物资产 capitalized Biological assets meGLT/
6.开发支出 R&D expense (research and development) :8]y*j
7.专项应付款 专项accounts payable 1`~.!yd8(
8.预计负债 accrued liability [88PCA:
9.库存股 treasury stock *{O[
}
10.资产减值损失 Assets Impairment loss \9}DAM_
11.对联合企业和合营企业的投资收益 "cvhx/\1#
investment income of joint-venture and partnership Sb }=j;F
12.非流动资产处置损失 disposal loss on non-current liability Ve xxdg
13.基本每股收益 basic EPS(earnings per share) ,=: -&~?
14.稀释每股收益 diluted EPS(earnings per share) =i},$"Bf*%
15.非流动负债 non-current liability (Dx p
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