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）。 oGRd ;hsF
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1.交易性金融资产 Trading financial assets m'zve%G
2.一年内到期的非流动资产 non-current asset(expire in a year) 0%<OwA2d
3.可供出售的金融资产 available-for-sale financial assets(AFS) p'`?C Jq8
4.持有至到期投资 held-to-maturity investment (HTM) {E[t(Ig
5.生产性生物资产 capitalized Biological assets ,njlKkFw^Z
6.开发支出 R&D expense (research and development) >[ 2;
7.专项应付款 专项accounts payable
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8.预计负债 accrued liability hd*GDjmRQ/
9.库存股 treasury stock Z EK,Z['
10.资产减值损失 Assets Impairment loss 9:E: 3%%
11.对联合企业和合营企业的投资收益 jp;]dyU
investment income of joint-venture and partnership B*(BsXQLY
12.非流动资产处置损失 disposal loss on non-current liability ,j6 R/sg
13.基本每股收益 basic EPS(earnings per share) p#%*z~ui
14.稀释每股收益 diluted EPS(earnings per share) {/j gB"9
15.非流动负债 non-current liability ~t<G gNI
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