[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）。   J$dwy$n  
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1.交易性金融资产 Trading financial assets   ahBqYAK9  
2.一年内到期的非流动资产 non-current asset(expire in a year)   D& @]  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   !IxO''4  
4.持有至到期投资 held-to-maturity investment (HTM)   JAPr[O&  
5.生产性生物资产 capitalized Biological assets   {z#2gc'Q  
6.开发支出 R&D expense (research and development)  
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7.专项应付款 专项accounts payable   K1B9t{T  
8.预计负债 accrued liability   o2 14V\  
9.库存股 treasury stock   bx@l6bpQ  
10.资产减值损失 Assets Impairment loss   &p0e)o~Ux  
11.对联合企业和合营企业的投资收益   jlEz]@ i  
investment income of joint-venture and partnership   2-&EkF4p'  
12.非流动资产处置损失 disposal loss on non-current liability   # (8|9  
13.基本每股收益 basic EPS(earnings per share)   bDI%}k9#  
14.稀释每股收益 diluted EPS(earnings per share)   bOS)vt*V  
15.非流动负债 non-current liability   sDY~jP[Oa  
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