[专业英语]2011年注册会计师考试常见英语单词辅导（五） [复制链接]

      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）。   `m^OnH  
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1.交易性金融资产 Trading financial assets   z^.0eP8\j  
2.一年内到期的非流动资产 non-current asset(expire in a year)   s=4.Ovd
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3.可供出售的金融资产 available-for-sale financial assets(AFS)   CgC wM=!r  
4.持有至到期投资 held-to-maturity investment (HTM)   |sz9l/,lG  
5.生产性生物资产 capitalized Biological assets   mZyTo/\0  
6.开发支出 R&D expense (research and development)   E12k1gC`  
7.专项应付款 专项accounts payable   @AOiZOH  
8.预计负债 accrued liability   HenJlo  
9.库存股 treasury stock   !=:c8V  
10.资产减值损失 Assets Impairment loss   [eRMlSXA  
11.对联合企业和合营企业的投资收益   pyKa
g;ZtP  
investment income of joint-venture and partnership   & j43DYw4  
12.非流动资产处置损失 disposal loss on non-current liability   AK HH{_  
13.基本每股收益 basic EPS(earnings per share)   intf%T5#  
14.稀释每股收益 diluted EPS(earnings per share)   Hik[pV K@  
15.非流动负债 non-current liability   c3##:"wr  
   b3+PC$z2h