[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）。   e\]CZ5hs3
 
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1.交易性金融资产 Trading financial assets   &>hln<a>  
2.一年内到期的非流动资产 non-current asset(expire in a year)   L4Si0 K  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   4[K6ZDBU  
4.持有至到期投资 held-to-maturity investment (HTM)   ;3sJ7%`v  
5.生产性生物资产 capitalized Biological assets   iIg99c7/&9  
6.开发支出 R&D expense (research and development)   p,#**g:  
7.专项应付款 专项accounts payable   qTnk>g_oS&  
8.预计负债 accrued liability   "J3n_3+  
9.库存股 treasury stock   ,j\UZ  
10.资产减值损失 Assets Impairment loss   yrR,7vJ  
11.对联合企业和合营企业的投资收益   })ic@ Mmd$  
investment income of joint-venture and partnership   gUv`G  
12.非流动资产处置损失 disposal loss on non-current liability   ==~ lc;  
13.基本每股收益 basic EPS(earnings per share)   Yo2n[  
14.稀释每股收益 diluted EPS(earnings per share)   9 N@N U:M+  
15.非流动负债 non-current liability   ]N1gzHaS  
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