[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）。   H(c72]@Vg  
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1.交易性金融资产 Trading financial assets   }0#U;_;D  
2.一年内到期的非流动资产 non-current asset(expire in a year)   bK"SKV  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   f),TO  
4.持有至到期投资 held-to-maturity investment (HTM)   C (n+SY^  
5.生产性生物资产 capitalized Biological assets   g6@Fp7T  
6.开发支出 R&D expense (research and development)   9
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7.专项应付款 专项accounts payable   {^
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8.预计负债 accrued liability   iXu]e;6  
9.库存股 treasury stock   ,[S+T.Cu  
10.资产减值损失 Assets Impairment loss   3`d
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11.对联合企业和合营企业的投资收益   Y?CCD4"qn  
investment income of joint-venture and partnership    Amr[wx  
12.非流动资产处置损失 disposal loss on non-current liability   KH)D08  
13.基本每股收益 basic EPS(earnings per share)   jUv!9Y}F  
14.稀释每股收益 diluted EPS(earnings per share)   >^q7c8]~g  
15.非流动负债 non-current liability   Q$& sTM  
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