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）。 itm;, Sbg
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1.交易性金融资产 Trading financial assets lBR6O!sBP
2.一年内到期的非流动资产 non-current asset(expire in a year) nOk
X: 5
3.可供出售的金融资产 available-for-sale financial assets(AFS) +; C|5y
4.持有至到期投资 held-to-maturity investment (HTM)
6O"Vy
5.生产性生物资产 capitalized Biological assets 3HO 4 h\mp
6.开发支出 R&D expense (research and development) $P^=QN5 Bb
7.专项应付款 专项accounts payable Ki ^m&P
8.预计负债 accrued liability %;yo\
9.库存股 treasury stock (*/P~$xIj
10.资产减值损失 Assets Impairment loss kmy?`P10(z
11.对联合企业和合营企业的投资收益 m,K\e
investment income of joint-venture and partnership 8hQ"
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12.非流动资产处置损失 disposal loss on non-current liability (8GJLs 8
13.基本每股收益 basic EPS(earnings per share) *Sz `=U7n
14.稀释每股收益 diluted EPS(earnings per share) "3Dvc7V
15.非流动负债 non-current liability [^"e~
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