[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）。   pklcRrx,a  
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1.交易性金融资产 Trading financial assets   |W:kzTT-T  
2.一年内到期的非流动资产 non-current asset(expire in a year)   hn!$?Vo.  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   BIV]4vl-&  
4.持有至到期投资 held-to-maturity investment (HTM)   *p.ELI1IC  
5.生产性生物资产 capitalized Biological assets   s8eiq`6\H}  
6.开发支出 R&D expense (research and development)   u!L8Sv  
7.专项应付款 专项accounts payable   vc^PXjX  
8.预计负债 accrued liability   R+!2 j  
9.库存股 treasury stock   B*DH^";t  
10.资产减值损失 Assets Impairment loss   L=HL1Qe$G]  
11.对联合企业和合营企业的投资收益   8'g/WZY~~  
investment income of joint-venture and partnership   "lN<v=  
12.非流动资产处置损失 disposal loss on non-current liability   ]*zF#Voc  
13.基本每股收益 basic EPS(earnings per share)   QfwGf,0p  
14.稀释每股收益 diluted EPS(earnings per share)   ]p0m6}B  
15.非流动负债 non-current liability   ^T^U:Zdq  
   * k=L