[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）。   oYm[V<nIl  
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1.交易性金融资产 Trading financial assets   |xdsl,  
2.一年内到期的非流动资产 non-current asset(expire in a year)   6\q]rfQ  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   K3#@SYj  
4.持有至到期投资 held-to-maturity investment (HTM)   dtR wTUMe?  
5.生产性生物资产 capitalized Biological assets   Ju1D =b  
6.开发支出 R&D expense (research and development)   |}Nn!Sj>#;  
7.专项应付款 专项accounts payable   fof
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8.预计负债 accrued liability   n'E(y)9|  
9.库存股 treasury stock   Bf~vA4  
10.资产减值损失 Assets Impairment loss   c7x ~{V8  
11.对联合企业和合营企业的投资收益   3sy (vC  
investment income of joint-venture and partnership   2y;Skp  
12.非流动资产处置损失 disposal loss on non-current liability   YUtC.TR1  
13.基本每股收益 basic EPS(earnings per share)   Y[}>CYO  
14.稀释每股收益 diluted EPS(earnings per share)   .$+#1-  
15.非流动负债 non-current liability   &m)6J'q3k  
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