[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）。   !z">aIj\6  
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1.交易性金融资产 Trading financial assets   FJ0Ity4u6  
2.一年内到期的非流动资产 non-current asset(expire in a year)   @_s`@,=  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   ws8@yr<R  
4.持有至到期投资 held-to-maturity investment (HTM)   ]j> W9n?  
5.生产性生物资产 capitalized Biological assets   68Po`_/s  
6.开发支出 R&D expense (research and development)   fB^h2  
7.专项应付款 专项accounts payable   e$]`  
8.预计负债 accrued liability   su;u_rc,  
9.库存股 treasury stock   !v /5G_pr  
10.资产减值损失 Assets Impairment loss   8G$ %DZ $  
11.对联合企业和合营企业的投资收益   m,}0p  
investment income of joint-venture and partnership   0VsQ$4'V^  
12.非流动资产处置损失 disposal loss on non-current liability   pF kA,  
13.基本每股收益 basic EPS(earnings per share)   B1<:nl  
14.稀释每股收益 diluted EPS(earnings per share)   '%Og9Bgd+  
15.非流动负债 non-current liability   e RY2.!  
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