[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）。   S"*k
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1.交易性金融资产 Trading financial assets   [;{xiW4V]  
2.一年内到期的非流动资产 non-current asset(expire in a year)   ^oav-R&  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   p0W<K  
4.持有至到期投资 held-to-maturity investment (HTM)   f?:=@35  
5.生产性生物资产 capitalized Biological assets   kBqgz|jE%  
6.开发支出 R&D expense (research and development)   j_5&w Znq  
7.专项应付款 专项accounts payable   |Ogh-<|<  
8.预计负债 accrued liability   @U!&XZ]h  
9.库存股 treasury stock    Y:/p0o  
10.资产减值损失 Assets Impairment loss   j5DCc,s  
11.对联合企业和合营企业的投资收益   MhA4C 8  
investment income of joint-venture and partnership   mn03KF=n]  
12.非流动资产处置损失 disposal loss on non-current liability   ,Z @I"&H  
13.基本每股收益 basic EPS(earnings per share)   ]2l}[ w71|  
14.稀释每股收益 diluted EPS(earnings per share)   c3GBY@m  
15.非流动负债 non-current liability   +EjXoW7V  
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