[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）。   j5: /Gl8  
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1.交易性金融资产 Trading financial assets   shZEE2Dr  
2.一年内到期的非流动资产 non-current asset(expire in a year)   D _Zt:tzO  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   |e_'%d&  
4.持有至到期投资 held-to-maturity investment (HTM)   oWLv-{08  
5.生产性生物资产 capitalized Biological assets   o)L)|  
6.开发支出 R&D expense (research and development)   l9Av@|  
7.专项应付款 专项accounts payable   @hF$qevX  
8.预计负债 accrued liability   K'c[r0Ew  
9.库存股 treasury stock   N|2PW ~,  
10.资产减值损失 Assets Impairment loss   3P*[!KI  
11.对联合企业和合营企业的投资收益   Aa`R40yl  
investment income of joint-venture and partnership   h]vuBH
J}  
12.非流动资产处置损失 disposal loss on non-current liability   5v[2R.eT-  
13.基本每股收益 basic EPS(earnings per share)   zq'KX/o  
14.稀释每股收益 diluted EPS(earnings per share)   vnx+1T  
15.非流动负债 non-current liability   M nnVk=  
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