[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）。   \/9O5`u*V  
t-SZBNb  
1.交易性金融资产 Trading financial assets   IiV]lxiE]  
2.一年内到期的非流动资产 non-current asset(expire in a year)   O~Svk'.)  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   ^G "Qp8 "  
4.持有至到期投资 held-to-maturity investment (HTM)   /*Gbl  
5.生产性生物资产 capitalized Biological assets   uM9Gj@_  
6.开发支出 R&D expense (research and development)   _p<wATv?7t  
7.专项应付款 专项accounts payable   5kCXy$"%  
8.预计负债 accrued liability   <3x:nH @  
9.库存股 treasury stock   **c"}S6:mC  
10.资产减值损失 Assets Impairment loss   CHDt^(oa!B  
11.对联合企业和合营企业的投资收益   K{XE|g  
investment income of joint-venture and partnership   O7p= |F"  
12.非流动资产处置损失 disposal loss on non-current liability   Ct$\!|aR  
13.基本每股收益 basic EPS(earnings per share)   I p|[  
14.稀释每股收益 diluted EPS(earnings per share)   ek d[|g  
15.非流动负债 non-current liability   \b#`Ahf`  
   h]}DMVV]