[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）。   H.D1|sU  
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1.交易性金融资产 Trading financial assets   h|MTE~   
2.一年内到期的非流动资产 non-current asset(expire in a year)   %4%$NdU"  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   }[[  
4.持有至到期投资 held-to-maturity investment (HTM)   FuiEy=+  
5.生产性生物资产 capitalized Biological assets   ^+ hJ& 9W  
6.开发支出 R&D expense (research and development)   (\Iz(N["G  
7.专项应付款 专项accounts payable   ~1NK@= 7T  
8.预计负债 accrued liability   C{i9~80n  
9.库存股 treasury stock   me#?
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10.资产减值损失 Assets Impairment loss   hr
+,-j  
11.对联合企业和合营企业的投资收益   u]B15 mT?  
investment income of joint-venture and partnership   $ylQ \Y'  
12.非流动资产处置损失 disposal loss on non-current liability   y C]xYn)  
13.基本每股收益 basic EPS(earnings per share)   g"60{  
14.稀释每股收益 diluted EPS(earnings per share)   UogkQ& B  
15.非流动负债 non-current liability   <*g!R!  
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