[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）。   <\yM{ V\  
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1.交易性金融资产 Trading financial assets   nDaQ1  
2.一年内到期的非流动资产 non-current asset(expire in a year)   T_I"Tsv  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   >Wy@J]Y#  
4.持有至到期投资 held-to-maturity investment (HTM)   qFvtqv2  
5.生产性生物资产 capitalized Biological assets   "4L' 2w+  
6.开发支出 R&D expense (research and development)   ZRcY; ?  
7.专项应付款 专项accounts payable   4d6F4G4U  
8.预计负债 accrued liability   Y+WOU._46I  
9.库存股 treasury stock   Vh
'H5v^  
10.资产减值损失 Assets Impairment loss   WXXLD:gxI  
11.对联合企业和合营企业的投资收益   \.Q"fd?a_D  
investment income of joint-venture and partnership   i mJ{wF  
12.非流动资产处置损失 disposal loss on non-current liability   w9z((\5  
13.基本每股收益 basic EPS(earnings per share)   w{Dk,9>w)  
14.稀释每股收益 diluted EPS(earnings per share)   &HW%0lTs%  
15.非流动负债 non-current liability   G?8,&jP~T  
   T
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