[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）。   A&7~]BR \  
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1.交易性金融资产 Trading financial assets   \4"01:u'  
2.一年内到期的非流动资产 non-current asset(expire in a year)   92=huV  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   *;Gnod<  
4.持有至到期投资 held-to-maturity investment (HTM)   LRKl3"M  
5.生产性生物资产 capitalized Biological assets   BM_Rlcx~  
6.开发支出 R&D expense (research and development)   o 12w
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7.专项应付款 专项accounts payable   X'.*I])  
8.预计负债 accrued liability   7f#r&~=  
9.库存股 treasury stock   al{}p  
10.资产减值损失 Assets Impairment loss   yvt :/X  
11.对联合企业和合营企业的投资收益   K4j2xSGeo  
investment income of joint-venture and partnership   [@`K
i  
12.非流动资产处置损失 disposal loss on non-current liability   ~#nbD-*#  
13.基本每股收益 basic EPS(earnings per share)   UQ.DKUg  
14.稀释每股收益 diluted EPS(earnings per share)   mxkv{;ad  
15.非流动负债 non-current liability   :JfT&YYi"  
   $p~X"f?0