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）。 I."4u~[
=HvLuVc
1.交易性金融资产 Trading financial assets +%RXV ~
2.一年内到期的非流动资产 non-current asset(expire in a year) hta$ k%2
3.可供出售的金融资产 available-for-sale financial assets(AFS) xZ"kJ'C4}
4.持有至到期投资 held-to-maturity investment (HTM) g>R md[!/
5.生产性生物资产 capitalized Biological assets }oTac
6.开发支出 R&D expense (research and development) [+y /qx79
7.专项应付款 专项accounts payable u"n ~ 9!G
8.预计负债 accrued liability esEOV
$s}
9.库存股 treasury stock KK*"s^ L
10.资产减值损失 Assets Impairment loss ^coJ" [D
11.对联合企业和合营企业的投资收益 whg?X&j\V
investment income of joint-venture and partnership pRdO4?l
12.非流动资产处置损失 disposal loss on non-current liability pKSVT
13.基本每股收益 basic EPS(earnings per share) C>7k|;BvF
14.稀释每股收益 diluted EPS(earnings per share) mE]W#?
15.非流动负债 non-current liability =M9Od7\J
U `"nX)$
