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）。 a(kY,<}
izzX$O[=:
1.交易性金融资产 Trading financial assets T
KQ^D
2.一年内到期的非流动资产 non-current asset(expire in a year) Nt\0) &b
3.可供出售的金融资产 available-for-sale financial assets(AFS) @}2EEo#
4.持有至到期投资 held-to-maturity investment (HTM) >pp#>{}
5.生产性生物资产 capitalized Biological assets -@ra~li,yQ
6.开发支出 R&D expense (research and development) axOEL:-|Bu
7.专项应付款 专项accounts payable Ckc5;:b&m
8.预计负债 accrued liability uPxJwWXO
9.库存股 treasury stock 'uF75C
10.资产减值损失 Assets Impairment loss T;]Ob3(BpW
11.对联合企业和合营企业的投资收益 \
AIFIy
investment income of joint-venture and partnership b
+Z /nfS
12.非流动资产处置损失 disposal loss on non-current liability dL_9/f4
13.基本每股收益 basic EPS(earnings per share) e]5NA?2j
14.稀释每股收益 diluted EPS(earnings per share) =K_&@|f+B
15.非流动负债 non-current liability B*t1Y<>x
P&Uj?et"
