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）。 6@-VLO))O
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1.交易性金融资产 Trading financial assets **V^8'W<
2.一年内到期的非流动资产 non-current asset(expire in a year) [q/=%8qLUA
3.可供出售的金融资产 available-for-sale financial assets(AFS) 3 T $gT
4.持有至到期投资 held-to-maturity investment (HTM) dnVl;L8L3
5.生产性生物资产 capitalized Biological assets {I
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6.开发支出 R&D expense (research and development) RLN>*X
7.专项应付款 专项accounts payable Iaf"j 2B
8.预计负债 accrued liability 9 ve q
9.库存股 treasury stock gaaW:* *y
10.资产减值损失 Assets Impairment loss 7z'l}*FRD
11.对联合企业和合营企业的投资收益 PsTPG
K#S
investment income of joint-venture and partnership f%0^89 )
12.非流动资产处置损失 disposal loss on non-current liability agqB# ,i
13.基本每股收益 basic EPS(earnings per share) k=2]@K$%
14.稀释每股收益 diluted EPS(earnings per share) `s (A&=g\
15.非流动负债 non-current liability ;7"}
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