[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）。   N_+D#Z.g  
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1.交易性金融资产 Trading financial assets   $kkL)O*"]  
2.一年内到期的非流动资产 non-current asset(expire in a year)   `@u9 fx.  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   f%[xl6VE;  
4.持有至到期投资 held-to-maturity investment (HTM)   *7L1SjZw  
5.生产性生物资产 capitalized Biological assets   N6A|  
6.开发支出 R&D expense (research and development)   xsS;<uCD  
7.专项应付款 专项accounts payable   <'hoN/g  
8.预计负债 accrued liability   4((p?jbC  
9.库存股 treasury stock   NMrf I0tbG  
10.资产减值损失 Assets Impairment loss   43rV> W,  
11.对联合企业和合营企业的投资收益   ]ZI@?H? O  
investment income of joint-venture and partnership   ^bdXzj
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12.非流动资产处置损失 disposal loss on non-current liability   -0NkAQrg  
13.基本每股收益 basic EPS(earnings per share)   d+0= a]  
14.稀释每股收益 diluted EPS(earnings per share)   K &" X7fQ  
15.非流动负债 non-current liability   ?T|0"|\"'  
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