[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['2  
d:=Z<Y?d/  
1.交易性金融资产 Trading financial assets   61](a;Di  
2.一年内到期的非流动资产 non-current asset(expire in a year)   y+nX(@~f
]  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   YFP<^y=  
4.持有至到期投资 held-to-maturity investment (HTM)   +`uNO<$~f  
5.生产性生物资产 capitalized Biological assets   DGNn #DP  
6.开发支出 R&D expense (research and development)   4))N(m%3F  
7.专项应付款 专项accounts payable   ZP'0=  
8.预计负债 accrued liability   i(> WeC+  
9.库存股 treasury stock   &
pW2R}  
10.资产减值损失 Assets Impairment loss   m~-O
}i~)  
11.对联合企业和合营企业的投资收益   c&C*'c-r  
investment income of joint-venture and partnership   Ako]34Rl,  
12.非流动资产处置损失 disposal loss on non-current liability  
`RXlqj#u
 
13.基本每股收益 basic EPS(earnings per share)   wlgR =l  
14.稀释每股收益 diluted EPS(earnings per share)   (C0Wty  
15.非流动负债 non-current liability   iw%""q(`  
   6B+?X5-6DH