[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）。   dJ%wVY0z=  
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1.交易性金融资产 Trading financial assets   ;B|^2i1Wi  
2.一年内到期的非流动资产 non-current asset(expire in a year)   @O}IrC!bf  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   Q*09E  
4.持有至到期投资 held-to-maturity investment (HTM)   pIZLGsu[  
5.生产性生物资产 capitalized Biological assets   TdNuD V  
6.开发支出 R&D expense (research and development)   zJnL<Q  
7.专项应付款 专项accounts payable    V_+}^  
8.预计负债 accrued liability   iioct_7,g<  
9.库存股 treasury stock   ;PfeP;z  
10.资产减值损失 Assets Impairment loss   "4Lg8qm  
11.对联合企业和合营企业的投资收益   [|:
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investment income of joint-venture and partnership    Z;j/K  
12.非流动资产处置损失 disposal loss on non-current liability   p|FlWR'mA  
13.基本每股收益 basic EPS(earnings per share)   95.qAFB1  
14.稀释每股收益 diluted EPS(earnings per share)   Aj8l%'h[  
15.非流动负债 non-current liability   klK-,J  
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