[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）。   A(AyLxB47*  
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1.交易性金融资产 Trading financial assets   ll;#4~iA  
2.一年内到期的非流动资产 non-current asset(expire in a year)   20g
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3.可供出售的金融资产 available-for-sale financial assets(AFS)   &H\$O.?f  
4.持有至到期投资 held-to-maturity investment (HTM)   Bv"Fx*{W  
5.生产性生物资产 capitalized Biological assets   ^5vFF@to  
6.开发支出 R&D expense (research and development)   jeb<qi>  
7.专项应付款 专项accounts payable   HN>eS Y+  
8.预计负债 accrued liability   =0xuH>WY}w  
9.库存股 treasury stock   S8j; oJ2d  
10.资产减值损失 Assets Impairment loss   .UbmU^y|  
11.对联合企业和合营企业的投资收益   +T[3wL~  
investment income of joint-venture and partnership   { y 0
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12.非流动资产处置损失 disposal loss on non-current liability   *|AnL}GJ  
13.基本每股收益 basic EPS(earnings per share)   GV)#>PL  
14.稀释每股收益 diluted EPS(earnings per share)   9m56oT'U{  
15.非流动负债 non-current liability   9Vk61x6  
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