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)。 vzPuk|q3
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1.交易性金融资产 Trading financial assets ._A@,]LS}
2.一年内到期的非流动资产 non-current asset(expire in a year) ie9,ye"
3.可供出售的金融资产 available-for-sale financial assets(AFS) pon0!\ZT=
4.持有至到期投资 held-to-maturity investment (HTM) XJ{b_h#N
5.生产性生物资产 capitalized Biological assets -er8(snDQ
6.开发支出 R&D expense (research and development) )"4v0dv
7.专项应付款 专项accounts payable [rf.&
8.预计负债 accrued liability ;fl3'.S[
9.库存股 treasury stock Ks_B%d
10.资产减值损失 Assets Impairment loss REc+@;B
11.对联合企业和合营企业的投资收益 qG?svt
investment income of joint-venture and partnership }[c,/NH
12.非流动资产处置损失 disposal loss on non-current liability ccm(r~lhJ
13.基本每股收益 basic EPS(earnings per share) K%iA-h
14.稀释每股收益 diluted EPS(earnings per share) pxgVYr.
15.非流动负债 non-current liability 5ON\Ve_H
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