[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）。   ls 5iE  
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1.交易性金融资产 Trading financial assets   g^]Iw~T6$  
2.一年内到期的非流动资产 non-current asset(expire in a year)   SraZxuPg>  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   V|MGG  
4.持有至到期投资 held-to-maturity investment (HTM)   XA2Ld  
5.生产性生物资产 capitalized Biological assets   1XSnnkJm  
6.开发支出 R&D expense (research and development)   |NfFe*q0;8  
7.专项应付款 专项accounts payable   (G"'Fb6d  
8.预计负债 accrued liability   9b+jT{Tg  
9.库存股 treasury stock   'K,\
  
10.资产减值损失 Assets Impairment loss   +'?Qph6o,7  
11.对联合企业和合营企业的投资收益   .*z
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investment income of joint-venture and partnership   PdcIHN  
12.非流动资产处置损失 disposal loss on non-current liability   X,|8Wpi=  
13.基本每股收益 basic EPS(earnings per share)   S:_Ms{S  
14.稀释每股收益 diluted EPS(earnings per share)   5.~Je6K U  
15.非流动负债 non-current liability   tUv>1) [  
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