[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）。   +<WNAmh   
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1.交易性金融资产 Trading financial assets   + ,rl\|J%  
2.一年内到期的非流动资产 non-current asset(expire in a year)   +SkfT4*U  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   _"82W^Wi  
4.持有至到期投资 held-to-maturity investment (HTM)   jr^btVOI#\  
5.生产性生物资产 capitalized Biological assets   K^%ONultv  
6.开发支出 R&D expense (research and development)   J$,bsMIX  
7.专项应付款 专项accounts payable   3GXmyo:o$  
8.预计负债 accrued liability   KnUVR!H|  
9.库存股 treasury stock   COA>y?  
10.资产减值损失 Assets Impairment loss   |43Oc:Ah+  
11.对联合企业和合营企业的投资收益   PsN_c[+  
investment income of joint-venture and partnership   H2CpZK'  
12.非流动资产处置损失 disposal loss on non-current liability   D`)K3;h  
13.基本每股收益 basic EPS(earnings per share)   8 LsJ}c  
14.稀释每股收益 diluted EPS(earnings per share)   ;6*$!^*w  
15.非流动负债 non-current liability   ;;Jx1Q  
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