[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）。   olE(#}7V  
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1.交易性金融资产 Trading financial assets   Lt't   
2.一年内到期的非流动资产 non-current asset(expire in a year)   )!2@v@SQ  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   D_DwP$wSo  
4.持有至到期投资 held-to-maturity investment (HTM)   uL`
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5.生产性生物资产 capitalized Biological assets   a)QT#.   
6.开发支出 R&D expense (research and development)   QnWE;zN[7A  
7.专项应付款 专项accounts payable   ga5Q  
8.预计负债 accrued liability   +'<PW+U$  
9.库存股 treasury stock   4>*=q*<V5E  
10.资产减值损失 Assets Impairment loss   e= IdqkJ%  
11.对联合企业和合营企业的投资收益   ws'e
  
investment income of joint-venture and partnership   _;j1g%  
12.非流动资产处置损失 disposal loss on non-current liability   TTz=*t+D  
13.基本每股收益 basic EPS(earnings per share)   eiKY az  
14.稀释每股收益 diluted EPS(earnings per share)   .~f )4'T 9  
15.非流动负债 non-current liability   o5o myMN  
   djdTh +>28