[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）。   <lE<f+  
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1.交易性金融资产 Trading financial assets   q9r[$%G  
2.一年内到期的非流动资产 non-current asset(expire in a year)   3m!X/u  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   'kO!^6=4M  
4.持有至到期投资 held-to-maturity investment (HTM)   (V67`Z )  
5.生产性生物资产 capitalized Biological assets   sN01rtB(UT  
6.开发支出 R&D expense (research and development)   H%Q7D-  
7.专项应付款 专项accounts payable   t=W}SH  
8.预计负债 accrued liability   57']#j#"hj  
9.库存股 treasury stock   [j/9neaye  
10.资产减值损失 Assets Impairment loss   pJ'"j 6Q  
11.对联合企业和合营企业的投资收益   0[?Xxk}s0  
investment income of joint-venture and partnership   9N3o-=  
12.非流动资产处置损失 disposal loss on non-current liability   Uf;^%*P4  
13.基本每股收益 basic EPS(earnings per share)   .;`AAH'k  
14.稀释每股收益 diluted EPS(earnings per share)   a'yK~;+_9  
15.非流动负债 non-current liability   LIF7/$,0  
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