[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）。   gNJdP!(t  
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1.交易性金融资产 Trading financial assets   F%f)oq`B  
2.一年内到期的非流动资产 non-current asset(expire in a year)   %Yt;)q3U  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   p\P)    
4.持有至到期投资 held-to-maturity investment (HTM)   <A(Bq'eQM  
5.生产性生物资产 capitalized Biological assets   Wj BH2v  
6.开发支出 R&D expense (research and development)   -TMg9M4  
7.专项应付款 专项accounts payable   sd9b9?qiu  
8.预计负债 accrued liability   <naxpflom0  
9.库存股 treasury stock   [<|$If99\  
10.资产减值损失 Assets Impairment loss   /|8rVYSs  
11.对联合企业和合营企业的投资收益   6p9 {z42  
investment income of joint-venture and partnership   fK _uuw4  
12.非流动资产处置损失 disposal loss on non-current liability   '|<r[K  
13.基本每股收益 basic EPS(earnings per share)   2bOl`{x  
14.稀释每股收益 diluted EPS(earnings per share)   a!EW[|[Q  
15.非流动负债 non-current liability   Jj/}GVNc7  
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