[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）。   350_CN,  
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1.交易性金融资产 Trading financial assets   M>&%(4K  
2.一年内到期的非流动资产 non-current asset(expire in a year)   Atflf2K  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   #?q&r_@@  
4.持有至到期投资 held-to-maturity investment (HTM)   ^dP KDrKxh  
5.生产性生物资产 capitalized Biological assets   @7n/Q(  
6.开发支出 R&D expense (research and development)   hQ]H /+\  
7.专项应付款 专项accounts payable   M%1}/!J3  
8.预计负债 accrued liability   QA2borfy  
9.库存股 treasury stock   Sl-v W  
10.资产减值损失 Assets Impairment loss   9;Itqe{8w  
11.对联合企业和合营企业的投资收益   :>D[
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investment income of joint-venture and partnership   la( <8  
12.非流动资产处置损失 disposal loss on non-current liability   ZQ)>s>-  
13.基本每股收益 basic EPS(earnings per share)   QFg sq{  
14.稀释每股收益 diluted EPS(earnings per share)   V6t,BJjS  
15.非流动负债 non-current liability   Vl_:c75"  
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