[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）。   ]TTQ;F  
[WAnII  
1.交易性金融资产 Trading financial assets  
Da@H^  
2.一年内到期的非流动资产 non-current asset(expire in a year)   5VLJ:I?0O  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   KcW]"K>p!  
4.持有至到期投资 held-to-maturity investment (HTM)   <*4'H  
5.生产性生物资产 capitalized Biological assets   ,'FdUq)i  
6.开发支出 R&D expense (research and development)   MT?;9ZV}  
7.专项应付款 专项accounts payable   '9w.~@7  
8.预计负债 accrued liability   --t5jSS44  
9.库存股 treasury stock   Gl@-RLo  
10.资产减值损失 Assets Impairment loss   Y*KHr`\C4  
11.对联合企业和合营企业的投资收益   p1mY@  
investment income of joint-venture and partnership   R, J(]ew  
12.非流动资产处置损失 disposal loss on non-current liability   ~"t33U6  
13.基本每股收益 basic EPS(earnings per share)   s/"l ?d  
14.稀释每股收益 diluted EPS(earnings per share)   jcY:a0[{D  
15.非流动负债 non-current liability   \i}:Vb(^  
   [=otgVteN"