[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）。   (;h\)B!o  
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1.交易性金融资产 Trading financial assets   f!yxS?j3  
2.一年内到期的非流动资产 non-current asset(expire in a year)   CT : ac64  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   y[vjqfdmU  
4.持有至到期投资 held-to-maturity investment (HTM)   |V&k1{V  
5.生产性生物资产 capitalized Biological assets   %lxo?s@ GE  
6.开发支出 R&D expense (research and development)   RK0IkRXQd  
7.专项应付款 专项accounts payable   y? g7sLDc  
8.预计负债 accrued liability   Vz^:|qON  
9.库存股 treasury stock   - mXEbsm  
10.资产减值损失 Assets Impairment loss   uf6{M_jXZ  
11.对联合企业和合营企业的投资收益   T-MLW=Vu  
investment income of joint-venture and partnership   %<klz)!t  
12.非流动资产处置损失 disposal loss on non-current liability   l"Css~^  
13.基本每股收益 basic EPS(earnings per share)   4PdFq*A  
14.稀释每股收益 diluted EPS(earnings per share)   *KMCU m  
15.非流动负债 non-current liability   R~b$7jpd  
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