[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）。   svhrf;3:  
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1.交易性金融资产 Trading financial assets   -{g
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2.一年内到期的非流动资产 non-current asset(expire in a year)   n:#TOU1ix<  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   &__DJ''+  
4.持有至到期投资 held-to-maturity investment (HTM)   CjL<RJR=  
5.生产性生物资产 capitalized Biological assets   (#Mp 5C'X  
6.开发支出 R&D expense (research and development)   (> "QVxr  
7.专项应付款 专项accounts payable   e!x6bR9EZ  
8.预计负债 accrued liability   bEH de*q(  
9.库存股 treasury stock   f7<pEGb  
10.资产减值损失 Assets Impairment loss   pSAR/':eg  
11.对联合企业和合营企业的投资收益   A
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investment income of joint-venture and partnership   z,Lzgh  
12.非流动资产处置损失 disposal loss on non-current liability   |. C1|J'Z  
13.基本每股收益 basic EPS(earnings per share)   w:ULi3  
14.稀释每股收益 diluted EPS(earnings per share)   FJS'G^  
15.非流动负债 non-current liability   XGs^rIf  
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