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)。
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1.交易性金融资产 Trading financial assets dI@(<R
2.一年内到期的非流动资产 non-current asset(expire in a year) :W.(S6O(
3.可供出售的金融资产 available-for-sale financial assets(AFS) {
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4.持有至到期投资 held-to-maturity investment (HTM) Ls$D$/:q?
5.生产性生物资产 capitalized Biological assets gw3K+P
6.开发支出 R&D expense (research and development) PI:4m%[
7.专项应付款 专项accounts payable }mYx_=+VX
8.预计负债 accrued liability Kp~VS<3
9.库存股 treasury stock )@l
%
10.资产减值损失 Assets Impairment loss +yH7v5W
11.对联合企业和合营企业的投资收益 aFb==73aLw
investment income of joint-venture and partnership =_ ./~
12.非流动资产处置损失 disposal loss on non-current liability 2Aazy'/
13.基本每股收益 basic EPS(earnings per share) v6M6>&RR|
14.稀释每股收益 diluted EPS(earnings per share) L:pYn_
15.非流动负债 non-current liability r?lf($D*
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