[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）。   y4t7`-,~  
WF1px%  
1.交易性金融资产 Trading financial assets   .z)%)PVV  
2.一年内到期的非流动资产 non-current asset(expire in a year)   'oF%,4 !Y  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   ,4zmb`dP <  
4.持有至到期投资 held-to-maturity investment (HTM)   :*i
ng  
5.生产性生物资产 capitalized Biological assets   QW$G  
6.开发支出 R&D expense (research and development)   +=q$x Ia
 
7.专项应付款 专项accounts payable   >TOu|r  
8.预计负债 accrued liability   b7NM#Hb
 
9.库存股 treasury stock   
jT8#C=a7  
10.资产减值损失 Assets Impairment loss   4]h =yc R  
11.对联合企业和合营企业的投资收益   RIb4!!',c  
investment income of joint-venture and partnership   zo+nq%=  
12.非流动资产处置损失 disposal loss on non-current liability   tS
Vc|j  
13.基本每股收益 basic EPS(earnings per share)   J6U$qi  
14.稀释每股收益 diluted EPS(earnings per share)   x^kp^ /f  
15.非流动负债 non-current liability   gZLP\_CL  
   lzYEx