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)。 qYD$_a
4 .7YIM
1.交易性金融资产 Trading financial assets 0V*B3V<
2.一年内到期的非流动资产 non-current asset(expire in a year) 7!%/vO0m
3.可供出售的金融资产 available-for-sale financial assets(AFS) RL Beti>
4.持有至到期投资 held-to-maturity investment (HTM) <A{|=2<
5.生产性生物资产 capitalized Biological assets ^)$
(Fe<
6.开发支出 R&D expense (research and development) a=(D`lQ8
7.专项应付款 专项accounts payable }yQ&[Mt
8.预计负债 accrued liability l=EnK"aU
9.库存股 treasury stock Z)
nB
10.资产减值损失 Assets Impairment loss 0,~f"Dyqy
11.对联合企业和合营企业的投资收益 5%H(AaG*q
investment income of joint-venture and partnership HEqTlnxUu
12.非流动资产处置损失 disposal loss on non-current liability !O;su~7
13.基本每股收益 basic EPS(earnings per share) G- _h 2
14.稀释每股收益 diluted EPS(earnings per share) yV{&x
15.非流动负债 non-current liability _+c' z
nV/8u_