[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）。   aP"i_!\.aa  
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1.交易性金融资产 Trading financial assets   `bH Eu"(,  
2.一年内到期的非流动资产 non-current asset(expire in a year)   >6rPDzW`Dx  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   $6Ty~.RP5H  
4.持有至到期投资 held-to-maturity investment (HTM)   nY~CAo/:  
5.生产性生物资产 capitalized Biological assets   7J 0!vq  
6.开发支出 R&D expense (research and development)   JH?[hb  
7.专项应付款 专项accounts payable   L[O+9Yh  
8.预计负债 accrued liability   +'lfW{E1t  
9.库存股 treasury stock   @Z|cUHo  
10.资产减值损失 Assets Impairment loss   h|jsi*4NnL  
11.对联合企业和合营企业的投资收益   {8JJ$_  
investment income of joint-venture and partnership   & }P62&  
12.非流动资产处置损失 disposal loss on non-current liability   ^l iyWl  
13.基本每股收益 basic EPS(earnings per share)   S B'.   
14.稀释每股收益 diluted EPS(earnings per share)   Ad`;O+/;  
15.非流动负债 non-current liability   w
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