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）。 V)ag ss w?
jc#gn& 4C
1.交易性金融资产 Trading financial assets (N)>?r@n`
2.一年内到期的非流动资产 non-current asset(expire in a year) b.kV>K"X3
3.可供出售的金融资产 available-for-sale financial assets(AFS) 3a=\$x@
4.持有至到期投资 held-to-maturity investment (HTM) crSqbL
5.生产性生物资产 capitalized Biological assets mQ:YHtHE.F
6.开发支出 R&D expense (research and development) t=s.w(3t
7.专项应付款 专项accounts payable YQD/vc~8G
8.预计负债 accrued liability o#BI_
# b
9.库存股 treasury stock \g)?7>M |
10.资产减值损失 Assets Impairment loss } qZ^S9
11.对联合企业和合营企业的投资收益 GJHJ? ^%
investment income of joint-venture and partnership [qk c6sqo
12.非流动资产处置损失 disposal loss on non-current liability
?.beN[X
13.基本每股收益 basic EPS(earnings per share) /;E=)(w
14.稀释每股收益 diluted EPS(earnings per share) YN
KvR
15.非流动负债 non-current liability aYWUwYB$
r)Ml-r =
