[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）。   W
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1.交易性金融资产 Trading financial assets   P1f[%1  
2.一年内到期的非流动资产 non-current asset(expire in a year)   ?Ss! e$jf  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   ??/ 'kmd  
4.持有至到期投资 held-to-maturity investment (HTM)   v(%*b,^  
5.生产性生物资产 capitalized Biological assets   Jfl!#UAD|n  
6.开发支出 R&D expense (research and development)   +qdEq_m  
7.专项应付款 专项accounts payable   PTV:IzoW  
8.预计负债 accrued liability   BfiD9ka-z  
9.库存股 treasury stock   '/% H3A#L  
10.资产减值损失 Assets Impairment loss   J4U1t2@)9  
11.对联合企业和合营企业的投资收益   Qe(
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investment income of joint-venture and partnership   0Wp|1)ljA  
12.非流动资产处置损失 disposal loss on non-current liability   ygl0k \  
13.基本每股收益 basic EPS(earnings per share)   [=`q>|;pOv  
14.稀释每股收益 diluted EPS(earnings per share)   J9S>yLQK  
15.非流动负债 non-current liability   ={Qi0Pvt  
   J<lO= +mg