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)。 \LM.>vJ
OO\$'%
y`
1.交易性金融资产 Trading financial assets %e(DPX
2.一年内到期的非流动资产 non-current asset(expire in a year) Z29aRi
3.可供出售的金融资产 available-for-sale financial assets(AFS) b8!
4.持有至到期投资 held-to-maturity investment (HTM) Nka 3H7`
5.生产性生物资产 capitalized Biological assets Uh+6fE]p
6.开发支出 R&D expense (research and development) T\"-q4+=C
7.专项应付款 专项accounts payable o{3>n"\w3
8.预计负债 accrued liability 1rON8=E
9.库存股 treasury stock ?
hYWxWW
10.资产减值损失 Assets Impairment loss %DM0Z8P$B-
11.对联合企业和合营企业的投资收益 .R)uk
investment income of joint-venture and partnership 85lcd4&~
12.非流动资产处置损失 disposal loss on non-current liability F>eo.|'
13.基本每股收益 basic EPS(earnings per share) S|F:[(WaM
14.稀释每股收益 diluted EPS(earnings per share) <==6fc>s
15.非流动负债 non-current liability 8vQR'
<,
?C']R(fQ\