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）。 oM?
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1.交易性金融资产 Trading financial assets B'[3kJ '
2.一年内到期的非流动资产 non-current asset(expire in a year) "KQ\F0/
3.可供出售的金融资产 available-for-sale financial assets(AFS) h<z/LL8|
4.持有至到期投资 held-to-maturity investment (HTM) } cH"lppX
5.生产性生物资产 capitalized Biological assets lk *QV
6.开发支出 R&D expense (research and development) Z<
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7.专项应付款 专项accounts payable `h%D\EKeB
8.预计负债 accrued liability mc[_> [m
9.库存股 treasury stock ^FpiQF
10.资产减值损失 Assets Impairment loss tMs| UC
11.对联合企业和合营企业的投资收益 SieV%T0t1
investment income of joint-venture and partnership w7]p9B
12.非流动资产处置损失 disposal loss on non-current liability u/c~PxC
13.基本每股收益 basic EPS(earnings per share) | 2c!t$O@v
14.稀释每股收益 diluted EPS(earnings per share) @kgpq
15.非流动负债 non-current liability ,"lBS?
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