[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）。   ]o cWt3|  
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1.交易性金融资产 Trading financial assets   L#E] BY  
2.一年内到期的非流动资产 non-current asset(expire in a year)   q#<^^4U  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   _%5Ro6  
4.持有至到期投资 held-to-maturity investment (HTM)   f7m%|v!  
5.生产性生物资产 capitalized Biological assets   uV!^,,~  
6.开发支出 R&D expense (research and development)   ;\f gF@  
7.专项应付款 专项accounts payable   C:PMewn  
8.预计负债 accrued liability   Z.92y  
9.库存股 treasury stock   h }B% /U  
10.资产减值损失 Assets Impairment loss   ?>I;34
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11.对联合企业和合营企业的投资收益   !%"8|)CAr  
investment income of joint-venture and partnership   N5a*7EJv+  
12.非流动资产处置损失 disposal loss on non-current liability   :2 *g~6  
13.基本每股收益 basic EPS(earnings per share)   -$\+' \  
14.稀释每股收益 diluted EPS(earnings per share)   NR`C(^}  
15.非流动负债 non-current liability   "?V0$-DR  
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