[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）。   Q.1ohj0)  
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1.交易性金融资产 Trading financial assets   [S:)UvB  
2.一年内到期的非流动资产 non-current asset(expire in a year)   &w0=/G/T=~  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   Elp!,(+&6  
4.持有至到期投资 held-to-maturity investment (HTM)   udFju&!W  
5.生产性生物资产 capitalized Biological assets   @>5<m'}2  
6.开发支出 R&D expense (research and development)   p]&Q`oh  
7.专项应付款 专项accounts payable   ]e.+u  
8.预计负债 accrued liability   2-0cB$W+  
9.库存股 treasury stock   3(+#^aw  
10.资产减值损失 Assets Impairment loss   \NU[DHrMP  
11.对联合企业和合营企业的投资收益   $0}bi:7  
investment income of joint-venture and partnership   r6JkoPMh  
12.非流动资产处置损失 disposal loss on non-current liability   MjB[5:s  
13.基本每股收益 basic EPS(earnings per share)   j\f$r,4  
14.稀释每股收益 diluted EPS(earnings per share)   3+3m`%G  
15.非流动负债 non-current liability   F5+_p@!i  
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