[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）。   7 s7}?l9  
l,^xX=,  
1.交易性金融资产 Trading financial assets   1x8(I&i  
2.一年内到期的非流动资产 non-current asset(expire in a year)   (e0_RQ  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   J&'>IA  
4.持有至到期投资 held-to-maturity investment (HTM)   $m{{,&}k  
5.生产性生物资产 capitalized Biological assets    sN;(/O  
6.开发支出 R&D expense (research and development)   ;r%<2
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7.专项应付款 专项accounts payable   n}+wd9J*!2  
8.预计负债 accrued liability   o}d2N/T  
9.库存股 treasury stock   Zb}`sk#  
10.资产减值损失 Assets Impairment loss   rtcJ=`)0`  
11.对联合企业和合营企业的投资收益   j1W bD7*8  
investment income of joint-venture and partnership   <` #,AVH  
12.非流动资产处置损失 disposal loss on non-current liability   !B0v<+;P8  
13.基本每股收益 basic EPS(earnings per share)   ,zc"udpKF  
14.稀释每股收益 diluted EPS(earnings per share)   4(m/D>6:  
15.非流动负债 non-current liability   yY'gx|\  
   Q3(hK<Qh;