[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）。   T[<deQ  
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1.交易性金融资产 Trading financial assets   DA(ur'D  
2.一年内到期的非流动资产 non-current asset(expire in a year)   NO%x 2dx0  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   I8s%wY9  
4.持有至到期投资 held-to-maturity investment (HTM)   z5|m`$gy  
5.生产性生物资产 capitalized Biological assets   *>#mI/#}  
6.开发支出 R&D expense (research and development)   ^s;xLGl]  
7.专项应付款 专项accounts payable   dP7nR1GS  
8.预计负债 accrued liability   r) SG!;X  
9.库存股 treasury stock   W~QH"Sq  
10.资产减值损失 Assets Impairment loss   Q
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11.对联合企业和合营企业的投资收益   keMfK]9  
investment income of joint-venture and partnership   CU7WK}2h2C  
12.非流动资产处置损失 disposal loss on non-current liability   6HK dBW$/  
13.基本每股收益 basic EPS(earnings per share)   @7fx0I'n  
14.稀释每股收益 diluted EPS(earnings per share)   H /I1n\  
15.非流动负债 non-current liability   \d&/,?,Ey  
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