[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）。    | (_  
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1.交易性金融资产 Trading financial assets   *<ewS8f*6  
2.一年内到期的非流动资产 non-current asset(expire in a year)   !0mI;~q|F  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   L4y4RG/SJ:  
4.持有至到期投资 held-to-maturity investment (HTM)   u! qP  
5.生产性生物资产 capitalized Biological assets   ))'<_nD  
6.开发支出 R&D expense (research and development)   n^6j9FQ7  
7.专项应付款 专项accounts payable   'Ne@e)s9  
8.预计负债 accrued liability   N_[* H  
9.库存股 treasury stock   !f&g-V  
10.资产减值损失 Assets Impairment loss   ^eYVWQ'  
11.对联合企业和合营企业的投资收益   &H:(z4/  
investment income of joint-venture and partnership   p,i[W.dy.'  
12.非流动资产处置损失 disposal loss on non-current liability   d)f :)Ew  
13.基本每股收益 basic EPS(earnings per share)   ,',o'2=!  
14.稀释每股收益 diluted EPS(earnings per share)   Pw!MS5=r  
15.非流动负债 non-current liability   
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   y>e.~5;