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）。 =4uSFK_L
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1.交易性金融资产 Trading financial assets EcIE~qs
2.一年内到期的非流动资产 non-current asset(expire in a year) h1 WT
3.可供出售的金融资产 available-for-sale financial assets(AFS) bn
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4.持有至到期投资 held-to-maturity investment (HTM) ^ Jb
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5.生产性生物资产 capitalized Biological assets Yw5' 6NU
6.开发支出 R&D expense (research and development) (npj_s!.C)
7.专项应付款 专项accounts payable 4%WzIzRb
8.预计负债 accrued liability jA".r'D%
9.库存股 treasury stock pY4}>ju(g
10.资产减值损失 Assets Impairment loss d@w~[b
11.对联合企业和合营企业的投资收益 (>J4^``x=
investment income of joint-venture and partnership AE: Z+rM*
12.非流动资产处置损失 disposal loss on non-current liability 7\_o.(g#-
13.基本每股收益 basic EPS(earnings per share) T|&[7%F3"
14.稀释每股收益 diluted EPS(earnings per share) fA'qd.{f^
15.非流动负债 non-current liability AV 8n(
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