[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）。   +/cg w,  
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1.交易性金融资产 Trading financial assets    WL-0(  
2.一年内到期的非流动资产 non-current asset(expire in a year)   ,2zKQ2z  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   HeS'~Z$  
4.持有至到期投资 held-to-maturity investment (HTM)   +/N1_  
5.生产性生物资产 capitalized Biological assets  
z7=fDe -  
6.开发支出 R&D expense (research and development)   x_:hii?6V  
7.专项应付款 专项accounts payable   04JT@s"o
 
8.预计负债 accrued liability   ?qT(3C9p  
9.库存股 treasury stock   -c={+z "  
10.资产减值损失 Assets Impairment loss   kL;t8{n  
11.对联合企业和合营企业的投资收益   vm}G[  
investment income of joint-venture and partnership   08r[K(bfb,  
12.非流动资产处置损失 disposal loss on non-current liability   O@,i1ha%  
13.基本每股收益 basic EPS(earnings per share)   hyu}}0:  
14.稀释每股收益 diluted EPS(earnings per share)   n;OHH{E{  
15.非流动负债 non-current liability   0wvU?z%WK  
   hqW$kw