[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）。   cv 7.=*Kb;  
#,S0uA  
1.交易性金融资产 Trading financial assets   BK 9+fO  
2.一年内到期的非流动资产 non-current asset(expire in a year)   k=  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   yD yMI  
4.持有至到期投资 held-to-maturity investment (HTM)   tSX,*
cz  
5.生产性生物资产 capitalized Biological assets   R+<M"LriR&  
6.开发支出 R&D expense (research and development)   m?y'Y`  
7.专项应付款 专项accounts payable   1SG^g*mf  
8.预计负债 accrued liability   82P#C4c +d  
9.库存股 treasury stock   0?w
4  
10.资产减值损失 Assets Impairment loss   }>yQ!3/i  
11.对联合企业和合营企业的投资收益   ;mauA#vd  
investment income of joint-venture and partnership   q^Ui2  
12.非流动资产处置损失 disposal loss on non-current liability   91oAg[@4G  
13.基本每股收益 basic EPS(earnings per share)   z)f
g>?AGr  
14.稀释每股收益 diluted EPS(earnings per share)   +5N09$f;R  
15.非流动负债 non-current liability   F*_ytL  
   xX~; /e&,