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）。 O2]r]9sh*
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1.交易性金融资产 Trading financial assets -\' .JA_
2.一年内到期的非流动资产 non-current asset(expire in a year) 8EG8!,\I
3.可供出售的金融资产 available-for-sale financial assets(AFS) v* ~
%x
4.持有至到期投资 held-to-maturity investment (HTM) CS5jJi"pD3
5.生产性生物资产 capitalized Biological assets pq?[ wp"
6.开发支出 R&D expense (research and development) :Q
?J}N
7.专项应付款 专项accounts payable UD<^r]'x
8.预计负债 accrued liability G^rh*cb K
9.库存股 treasury stock 1LE^dS^V
10.资产减值损失 Assets Impairment loss b?] S&)"9
11.对联合企业和合营企业的投资收益 C}= _ 8N
investment income of joint-venture and partnership n5k^v $'
12.非流动资产处置损失 disposal loss on non-current liability (
ssH=a
13.基本每股收益 basic EPS(earnings per share) 9Ir~X|}\iL
14.稀释每股收益 diluted EPS(earnings per share) J )8pqa
15.非流动负债 non-current liability )SL@ >Cij
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