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）。 QV" |
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1.交易性金融资产 Trading financial assets lh
. p`^v
2.一年内到期的非流动资产 non-current asset(expire in a year) ?a(ApD\
3.可供出售的金融资产 available-for-sale financial assets(AFS) N 0`)WLW
4.持有至到期投资 held-to-maturity investment (HTM) U
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5.生产性生物资产 capitalized Biological assets X\uN:;?#W{
6.开发支出 R&D expense (research and development) {Z$Aw4a"d
7.专项应付款 专项accounts payable VBy=X\w]
8.预计负债 accrued liability P)Sw`^d
9.库存股 treasury stock >+&524xc
10.资产减值损失 Assets Impairment loss >NK*$r8
11.对联合企业和合营企业的投资收益 f7\$r
x
investment income of joint-venture and partnership pYH#Vh
12.非流动资产处置损失 disposal loss on non-current liability `n$pR8TZ_
13.基本每股收益 basic EPS(earnings per share) V|DAw[!6N
14.稀释每股收益 diluted EPS(earnings per share) :6%wVy5
15.非流动负债 non-current liability /wKL"
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