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)。 +sW;p?K7eO
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1.交易性金融资产 Trading financial assets 6H #4iMeh
2.一年内到期的非流动资产 non-current asset(expire in a year) Fuz'!
3.可供出售的金融资产 available-for-sale financial assets(AFS) B%.vEk)*
4.持有至到期投资 held-to-maturity investment (HTM) a7?)x])e
5.生产性生物资产 capitalized Biological assets r*r3QsO
6.开发支出 R&D expense (research and development) &P0jRT3e#Y
7.专项应付款 专项accounts payable ?_@_NV MY
8.预计负债 accrued liability k(]R;`f$W
9.库存股 treasury stock 2m*g,J?ql
10.资产减值损失 Assets Impairment loss \Fs+H,S<
11.对联合企业和合营企业的投资收益 Fhk 8
investment income of joint-venture and partnership *3
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12.非流动资产处置损失 disposal loss on non-current liability \C&[BQ\
13.基本每股收益 basic EPS(earnings per share) )Z"
14.稀释每股收益 diluted EPS(earnings per share) Jn#05Z
15.非流动负债 non-current liability R/O>^s!Co
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