[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）。   "t"dz'  
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1.交易性金融资产 Trading financial assets   "5dh]-m n  
2.一年内到期的非流动资产 non-current asset(expire in a year)   @ [ :sP  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   !k<+-Lf:2  
4.持有至到期投资 held-to-maturity investment (HTM)   1P2%n[y  
5.生产性生物资产 capitalized Biological assets   B}P,sFghw  
6.开发支出 R&D expense (research and development)   e>z7?"N  
7.专项应付款 专项accounts payable   p2&KGtX'  
8.预计负债 accrued liability   HNU[W8mg8  
9.库存股 treasury stock   IUc!nxF#  
10.资产减值损失 Assets Impairment loss   Sk;IAp#X9  
11.对联合企业和合营企业的投资收益   !0Q(x  
investment income of joint-venture and partnership   `$@1NL7>  
12.非流动资产处置损失 disposal loss on non-current liability   y-sQ"HPN  
13.基本每股收益 basic EPS(earnings per share)   "_#%W oo  
14.稀释每股收益 diluted EPS(earnings per share)   &]vd7Q.t  
15.非流动负债 non-current liability   2N)Ywqvj  
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