[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）。   d`q<!qFZh  
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1.交易性金融资产 Trading financial assets   *]NG@^y  
2.一年内到期的非流动资产 non-current asset(expire in a year)   9&}$C]`  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   xr}3 vJ7  
4.持有至到期投资 held-to-maturity investment (HTM)   dE~]%fUFy-  
5.生产性生物资产 capitalized Biological assets   @&p:J0hbp  
6.开发支出 R&D expense (research and development)   ^<49NUB>  
7.专项应付款 专项accounts payable   SEa'>UG  
8.预计负债 accrued liability   YE
H /22  
9.库存股 treasury stock   ~(OG3`W!  
10.资产减值损失 Assets Impairment loss   GdHFgxI  
11.对联合企业和合营企业的投资收益   RC'4%++Nz  
investment income of joint-venture and partnership   f]%:.N~1w  
12.非流动资产处置损失 disposal loss on non-current liability   Wu3or"lcw*  
13.基本每股收益 basic EPS(earnings per share)   @6\Id7`Ea  
14.稀释每股收益 diluted EPS(earnings per share)   @lpo$lN0R  
15.非流动负债 non-current liability   '/8{Mx+  
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