[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）。   [;CqvD<S  
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1.交易性金融资产 Trading financial assets   A6x_!  
2.一年内到期的非流动资产 non-current asset(expire in a year)   R:IS4AaS  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   G4exk5  
4.持有至到期投资 held-to-maturity investment (HTM)   g*AD$":  
5.生产性生物资产 capitalized Biological assets   :{N3o:  
6.开发支出 R&D expense (research and development)   In9|n^=H@  
7.专项应付款 专项accounts payable   i8[Y{a*  
8.预计负债 accrued liability   Pl5NHVr  
9.库存股 treasury stock   p4t!T=o/  
10.资产减值损失 Assets Impairment loss   hzPB~obC  
11.对联合企业和合营企业的投资收益   `1d`9AS2g  
investment income of joint-venture and partnership   ]B
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12.非流动资产处置损失 disposal loss on non-current liability   ^1Zq0  
13.基本每股收益 basic EPS(earnings per share)   hIO4%RQj_  
14.稀释每股收益 diluted EPS(earnings per share)   *6x^w%=A  
15.非流动负债 non-current liability   E=_B@VJknW  
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