[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）。   9CWUhS   
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1.交易性金融资产 Trading financial assets   z~oGd,  
2.一年内到期的非流动资产 non-current asset(expire in a year)   Iq\sf-1E  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   uu>[WFh  
4.持有至到期投资 held-to-maturity investment (HTM)   I#Tl  
5.生产性生物资产 capitalized Biological assets   AN
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6.开发支出 R&D expense (research and development)   'U)~|(\i  
7.专项应付款 专项accounts payable   i c]f o  
8.预计负债 accrued liability   Z<r&- !z  
9.库存股 treasury stock   "7)F";_(^  
10.资产减值损失 Assets Impairment loss   5. |rzk>  
11.对联合企业和合营企业的投资收益   7@DinA!  
investment income of joint-venture and partnership   _}!Q4K  
12.非流动资产处置损失 disposal loss on non-current liability   zoOm[X=?3  
13.基本每股收益 basic EPS(earnings per share)   5Tpn`2F  
14.稀释每股收益 diluted EPS(earnings per share)   ^%d+nKx9nL  
15.非流动负债 non-current liability   Vb 4Qt#o  
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