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）。 S Y>,kwHO
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1.交易性金融资产 Trading financial assets vp75u93
2.一年内到期的非流动资产 non-current asset(expire in a year) )F#<
)Evw
3.可供出售的金融资产 available-for-sale financial assets(AFS) f(s3TLM
4.持有至到期投资 held-to-maturity investment (HTM) 3et2\wOX1x
5.生产性生物资产 capitalized Biological assets r, @X>_}
6.开发支出 R&D expense (research and development) fQTA@WAr
7.专项应付款 专项accounts payable &G|jzXE
8.预计负债 accrued liability xnuv4Z}]t
9.库存股 treasury stock Fp6[W5 >(-
10.资产减值损失 Assets Impairment loss ?" <r9S|[O
11.对联合企业和合营企业的投资收益 y_4krY|Zx
investment income of joint-venture and partnership QD;f~fZ
12.非流动资产处置损失 disposal loss on non-current liability d7tD|[ (J
13.基本每股收益 basic EPS(earnings per share) R ms01m>Y
14.稀释每股收益 diluted EPS(earnings per share) 8xpYQ<cax
15.非流动负债 non-current liability LVFsd6:h
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