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）。 wM_k D
~48Uch\LG:
1.交易性金融资产 Trading financial assets |4ONGU*`E
2.一年内到期的非流动资产 non-current asset(expire in a year) Rb|\!
3.可供出售的金融资产 available-for-sale financial assets(AFS) Da)9s %_4
4.持有至到期投资 held-to-maturity investment (HTM) q<D'"7#.
5.生产性生物资产 capitalized Biological assets 8L6! CP_!
6.开发支出 R&D expense (research and development) >&Y8VLcK
7.专项应付款 专项accounts payable :W-"UW,
8.预计负债 accrued liability I[@}+p0
9.库存股 treasury stock *|a_(bQ4@
10.资产减值损失 Assets Impairment loss UIovv%7zZ
11.对联合企业和合营企业的投资收益 [|Jz s[
investment income of joint-venture and partnership #3\F<AJ<VB
12.非流动资产处置损失 disposal loss on non-current liability yzgDdAM
13.基本每股收益 basic EPS(earnings per share) NuLQkf)
14.稀释每股收益 diluted EPS(earnings per share) YeptYW@xfw
15.非流动负债 non-current liability G>d@lt
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f *>
