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)。 &
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1.交易性金融资产 Trading financial assets =cN&A_L(
2.一年内到期的非流动资产 non-current asset(expire in a year) -LDCBc"
3.可供出售的金融资产 available-for-sale financial assets(AFS) |py6pek|
4.持有至到期投资 held-to-maturity investment (HTM) 7"7rmZ
5.生产性生物资产 capitalized Biological assets $@d9<83=
6.开发支出 R&D expense (research and development) 4Wy<?O2
7.专项应付款 专项accounts payable j*e6vX
8.预计负债 accrued liability ;!91^Tl
9.库存股 treasury stock nzjkX4KV
10.资产减值损失 Assets Impairment loss n9pN6,o+
11.对联合企业和合营企业的投资收益 *19ax&|*S
investment income of joint-venture and partnership R(P%Csbqh
12.非流动资产处置损失 disposal loss on non-current liability 4!asT;`'
13.基本每股收益 basic EPS(earnings per share) P o jmC
14.稀释每股收益 diluted EPS(earnings per share) JGC=(;
15.非流动负债 non-current liability 1:NrP'W^
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