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)。 uYl ?Q
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1.交易性金融资产 Trading financial assets 2::T, Z
2.一年内到期的非流动资产 non-current asset(expire in a year) #RSxo
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3.可供出售的金融资产 available-for-sale financial assets(AFS) LDNpEX~
4.持有至到期投资 held-to-maturity investment (HTM) uJWX7UGuz
5.生产性生物资产 capitalized Biological assets 8(A:XQN"h
6.开发支出 R&D expense (research and development) j7W_%Yk|E
7.专项应付款 专项accounts payable B|Omz:c
8.预计负债 accrued liability o{
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9.库存股 treasury stock ^_oLhNoez2
10.资产减值损失 Assets Impairment loss jIl-}/2
11.对联合企业和合营企业的投资收益 /Iskjcc60W
investment income of joint-venture and partnership `i{ :mio
12.非流动资产处置损失 disposal loss on non-current liability 6?74l;
13.基本每股收益 basic EPS(earnings per share) M$GD8|*e
14.稀释每股收益 diluted EPS(earnings per share) Ky DBCCOv
15.非流动负债 non-current liability }}]Y mf
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