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）。 <6.aSOS
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1.交易性金融资产 Trading financial assets \=1$$EDS9
2.一年内到期的非流动资产 non-current asset(expire in a year) F>F2Yql&W
3.可供出售的金融资产 available-for-sale financial assets(AFS) hr@kU x
4.持有至到期投资 held-to-maturity investment (HTM) #Vy8<Vy&w
5.生产性生物资产 capitalized Biological assets %~e+H|
6.开发支出 R&D expense (research and development) qkbGM-H%U
7.专项应付款 专项accounts payable Vb @lK~
8.预计负债 accrued liability J#'8]p3E
9.库存股 treasury stock d6+$[4w
10.资产减值损失 Assets Impairment loss !jQj1QZR`
11.对联合企业和合营企业的投资收益 $./&GOus
investment income of joint-venture and partnership }/bxe0px
12.非流动资产处置损失 disposal loss on non-current liability eG_@WLxwD
13.基本每股收益 basic EPS(earnings per share) Xi~7pH
14.稀释每股收益 diluted EPS(earnings per share) 8P? p
15.非流动负债 non-current liability e S: 8Pn
F$sDmk#
