[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）。   ]>X_E%`G<b  
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1.交易性金融资产 Trading financial assets   zgwe z$  
2.一年内到期的非流动资产 non-current asset(expire in a year)   v6*0@/L M  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   [~9UsHfH  
4.持有至到期投资 held-to-maturity investment (HTM)   1[!:|=
 
5.生产性生物资产 capitalized Biological assets   &en. m>9,  
6.开发支出 R&D expense (research and development)   VhO%4[Jl  
7.专项应付款 专项accounts payable   g+#awi7  
8.预计负债 accrued liability   dVbFMQ&  
9.库存股 treasury stock   ^ }7O|Y7  
10.资产减值损失 Assets Impairment loss   `;UWq{"  
11.对联合企业和合营企业的投资收益   CYaN;HV@_  
investment income of joint-venture and partnership   ;xwcK-A  
12.非流动资产处置损失 disposal loss on non-current liability   ?9~^QRLT  
13.基本每股收益 basic EPS(earnings per share)   pl]|yIZ  
14.稀释每股收益 diluted EPS(earnings per share)   @su<h\)  
15.非流动负债 non-current liability   iXMJ1\!q\|  
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