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
6D< Up'K
{b^naE
1.交易性金融资产 Trading financial assets 8Nxf2i5
2.一年内到期的非流动资产 non-current asset(expire in a year) 51.F,uY
3.可供出售的金融资产 available-for-sale financial assets(AFS) R%aH{UhE`
4.持有至到期投资 held-to-maturity investment (HTM) W )^: *z
5.生产性生物资产 capitalized Biological assets /`hr)
6.开发支出 R&D expense (research and development) /}2
bsiJT
7.专项应付款 专项accounts payable qh0)~JL4
8.预计负债 accrued liability Yc=y Vh
9.库存股 treasury stock WRh &4[G'
10.资产减值损失 Assets Impairment loss Jl Q%+$
11.对联合企业和合营企业的投资收益 dVVeH\o
investment income of joint-venture and partnership 7oF`Os+U
12.非流动资产处置损失 disposal loss on non-current liability nX5*pTfjL3
13.基本每股收益 basic EPS(earnings per share) kBIF[.v(\
14.稀释每股收益 diluted EPS(earnings per share) h\'GL(?DBI
15.非流动负债 non-current liability s7I*=}{g0.
^K@r!)We
