[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）。   /-p!|T}w  
Mm$\j*f/  
1.交易性金融资产 Trading financial assets   mi] WZlg$  
2.一年内到期的非流动资产 non-current asset(expire in a year)   v\,N"X(,  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   1_TuA (  
4.持有至到期投资 held-to-maturity investment (HTM)   >>J 3"XHX  
5.生产性生物资产 capitalized Biological assets   wNHn.  
6.开发支出 R&D expense (research and development)   \I!mzo  
7.专项应付款 专项accounts payable   1x|3|snz)  
8.预计负债 accrued liability   ]zlA<w8   
9.库存股 treasury stock   ZHK>0>;  
10.资产减值损失 Assets Impairment loss   ]$"eGHX  
11.对联合企业和合营企业的投资收益   `sKyvPtG  
investment income of joint-venture and partnership   M,fL(b;2  
12.非流动资产处置损失 disposal loss on non-current liability   
)bFl-  
13.基本每股收益 basic EPS(earnings per share)   (j'\h/  
14.稀释每股收益 diluted EPS(earnings per share)   %(6IaqJ[  
15.非流动负债 non-current liability   Q7uJ9Y{X  
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