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)。 %WP[V{,F
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1.交易性金融资产 Trading financial assets U![$7k>,pr
2.一年内到期的非流动资产 non-current asset(expire in a year) 247vU1
3.可供出售的金融资产 available-for-sale financial assets(AFS) gs.+|4dv
4.持有至到期投资 held-to-maturity investment (HTM) xHx_!
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5.生产性生物资产 capitalized Biological assets @yQ1F>
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6.开发支出 R&D expense (research and development) gDw(_KC
7.专项应付款 专项accounts payable ,9F3~Ryt(
8.预计负债 accrued liability D;48VK/Q
9.库存股 treasury stock -W/D Cj<
10.资产减值损失 Assets Impairment loss !Dc;R+Ir0!
11.对联合企业和合营企业的投资收益 DP *$@5
investment income of joint-venture and partnership .;U?%t_7
12.非流动资产处置损失 disposal loss on non-current liability _BgWy#
13.基本每股收益 basic EPS(earnings per share) iB~dO @
14.稀释每股收益 diluted EPS(earnings per share) B"88 .U}$
15.非流动负债 non-current liability '
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