[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）。   OZ(Dpx
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TA Ftcs:  
1.交易性金融资产 Trading financial assets   jMN)?6$=  
2.一年内到期的非流动资产 non-current asset(expire in a year)   If~95fy~c  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   C-Nuy1o  
4.持有至到期投资 held-to-maturity investment (HTM)   /Jh1rck  
5.生产性生物资产 capitalized Biological assets   n11LxGwk  
6.开发支出 R&D expense (research and development)   \bU `  
7.专项应付款 专项accounts payable   h7bPAW=(  
8.预计负债 accrued liability   6yE'/VB<  
9.库存股 treasury stock   O {PW  
10.资产减值损失 Assets Impairment loss   x1t{SQ-C  
11.对联合企业和合营企业的投资收益   c
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investment income of joint-venture and partnership   4cott^K.  
12.非流动资产处置损失 disposal loss on non-current liability   Z8&4z.6_  
13.基本每股收益 basic EPS(earnings per share)   n4^~gT%b5]  
14.稀释每股收益 diluted EPS(earnings per share)   F(d :t!  
15.非流动负债 non-current liability   j'3j}G%\T  
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