[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）。   RT|1M"?$  
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1.交易性金融资产 Trading financial assets   R@){=8%z  
2.一年内到期的非流动资产 non-current asset(expire in a year)   %{-r'Yi%  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   C5g9Gg  
4.持有至到期投资 held-to-maturity investment (HTM)   E0AbVa.  
5.生产性生物资产 capitalized Biological assets   QP/ZD|/ t1  
6.开发支出 R&D expense (research and development)   u+^KP>rM(  
7.专项应付款 专项accounts payable   60 %VG  
8.预计负债 accrued liability   C_Z/7x*>d  
9.库存股 treasury stock   e07u@_'^  
10.资产减值损失 Assets Impairment loss   QBh*x/J  
11.对联合企业和合营企业的投资收益   V!l? FOSZ  
investment income of joint-venture and partnership   %JgdLn
QE  
12.非流动资产处置损失 disposal loss on non-current liability   (&Rql7](8  
13.基本每股收益 basic EPS(earnings per share)   Lt ^*L%x  
14.稀释每股收益 diluted EPS(earnings per share)   `<{LW>Lb  
15.非流动负债 non-current liability   P=PeWX*L<Z  
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