[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）。   ?s("@dz_  
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1.交易性金融资产 Trading financial assets   78\:{i->ta  
2.一年内到期的非流动资产 non-current asset(expire in a year)   {@9y%lmrh  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   x(z[S$6Y\  
4.持有至到期投资 held-to-maturity investment (HTM)   _gB`;zo  
5.生产性生物资产 capitalized Biological assets   5[M?O4
mi  
6.开发支出 R&D expense (research and development)   .foM>UOY  
7.专项应付款 专项accounts payable   u|7d_3 ::  
8.预计负债 accrued liability   fi%u]  
9.库存股 treasury stock   )>Oip  
10.资产减值损失 Assets Impairment loss   a'ViyTBo  
11.对联合企业和合营企业的投资收益   ]+W+8)f1M  
investment income of joint-venture and partnership   Nf>1`eP  
12.非流动资产处置损失 disposal loss on non-current liability   dvk?A$  
13.基本每股收益 basic EPS(earnings per share)   8ltHR]v  
14.稀释每股收益 diluted EPS(earnings per share)   {b>tX)Tep  
15.非流动负债 non-current liability   Z
g|z\VR  
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