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）。 UjMWSPEBy
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1.交易性金融资产 Trading financial assets Pj_*,L`mZ
2.一年内到期的非流动资产 non-current asset(expire in a year) '.jYu7
3.可供出售的金融资产 available-for-sale financial assets(AFS) @)wsHW%cjz
4.持有至到期投资 held-to-maturity investment (HTM) =mSu^q(l
5.生产性生物资产 capitalized Biological assets \uO^w J}
6.开发支出 R&D expense (research and development) DG}s`'
7.专项应付款 专项accounts payable y8Rq2jI;(e
8.预计负债 accrued liability =&<d4'(Qk
9.库存股 treasury stock L#%)@
10.资产减值损失 Assets Impairment loss l&5Tft
11.对联合企业和合营企业的投资收益 @<&u;8y-Cn
investment income of joint-venture and partnership '2UQN7@d
12.非流动资产处置损失 disposal loss on non-current liability v57<b&p26
13.基本每股收益 basic EPS(earnings per share) Xc4zUEO9
14.稀释每股收益 diluted EPS(earnings per share) (/E@.z[1
15.非流动负债 non-current liability {v
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