[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）。   \C>vj+!cJ  
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1.交易性金融资产 Trading financial assets   XMP4YWuVc  
2.一年内到期的非流动资产 non-current asset(expire in a year)   +mR^I$9  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   i+T5(P$  
4.持有至到期投资 held-to-maturity investment (HTM)   HSU?4=Q  
5.生产性生物资产 capitalized Biological assets   `0_ Y| 4KB  
6.开发支出 R&D expense (research and development)   a
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7.专项应付款 专项accounts payable   x\:KfYr4Y;  
8.预计负债 accrued liability   }|M:MJ`  
9.库存股 treasury stock   q;sZwp<  
10.资产减值损失 Assets Impairment loss   \4<|QE  
11.对联合企业和合营企业的投资收益   ]8$H'u(C  
investment income of joint-venture and partnership   &IRM<A!8  
12.非流动资产处置损失 disposal loss on non-current liability   ku}`PS0UGd  
13.基本每股收益 basic EPS(earnings per share)   &e*@:5Z:k  
14.稀释每股收益 diluted EPS(earnings per share)   6r@>n_6LY  
15.非流动负债 non-current liability   {+{ p.  
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