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)。 w=QW8
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1.交易性金融资产 Trading financial assets H
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2.一年内到期的非流动资产 non-current asset(expire in a year) U$7]*#@&
3.可供出售的金融资产 available-for-sale financial assets(AFS) sU0W)c;
4.持有至到期投资 held-to-maturity investment (HTM) ~;yP{F8?
5.生产性生物资产 capitalized Biological assets J3c8WS{:
6.开发支出 R&D expense (research and development) Y|~+bK
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7.专项应付款 专项accounts payable o+F<
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8.预计负债 accrued liability C^*3nd3
9.库存股 treasury stock +\U#:gmw
10.资产减值损失 Assets Impairment loss zy'cf5k2
11.对联合企业和合营企业的投资收益 &sg~owz
investment income of joint-venture and partnership Q|(G -
12.非流动资产处置损失 disposal loss on non-current liability XB;C~:
13.基本每股收益 basic EPS(earnings per share) GL'l "L
14.稀释每股收益 diluted EPS(earnings per share) q6EZ?bo{
15.非流动负债 non-current liability A^vvw~!d
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