[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）。   195(Kr<5$  
jEadVM9  
1.交易性金融资产 Trading financial assets   hkY E7  
2.一年内到期的非流动资产 non-current asset(expire in a year)   ,??|R`S  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   [iD!!{6+  
4.持有至到期投资 held-to-maturity investment (HTM)   Fk\xq`3'c  
5.生产性生物资产 capitalized Biological assets   *gnL0\
*  
6.开发支出 R&D expense (research and development)   (46)v'?  
7.专项应付款 专项accounts payable   V& m\  
8.预计负债 accrued liability   J.*=7zmw  
9.库存股 treasury stock   - U|4`{PP  
10.资产减值损失 Assets Impairment loss  
ZJ qmD  
11.对联合企业和合营企业的投资收益   $uqlJG#`  
investment income of joint-venture and partnership   ,~!lNyL  
12.非流动资产处置损失 disposal loss on non-current liability   4^r}&9C~  
13.基本每股收益 basic EPS(earnings per share)   iDA`pemmi&  
14.稀释每股收益 diluted EPS(earnings per share)   \
a#2Wm  
15.非流动负债 non-current liability   9/Ls3U?  
   a)e2WgVB/E