[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）。   u@u.N2H
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1.交易性金融资产 Trading financial assets   l0xFt ~l  
2.一年内到期的非流动资产 non-current asset(expire in a year)   >ImM~SR)  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   B/kn&^z$|~  
4.持有至到期投资 held-to-maturity investment (HTM)   v1g5(  
5.生产性生物资产 capitalized Biological assets   f<p4P kv  
6.开发支出 R&D expense (research and development)   ~9
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7.专项应付款 专项accounts payable   eE`1;13;  
8.预计负债 accrued liability   } _l -'t  
9.库存股 treasury stock   E wsq0D  
10.资产减值损失 Assets Impairment loss   (ul-J4E\O  
11.对联合企业和合营企业的投资收益   Z 1&GtM  
investment income of joint-venture and partnership   CVG>[~}(9'  
12.非流动资产处置损失 disposal loss on non-current liability   Cy:`pYxhd  
13.基本每股收益 basic EPS(earnings per share)   MYSc*G  
14.稀释每股收益 diluted EPS(earnings per share)   4{WV  
15.非流动负债 non-current liability   @"Fp;Je\bN  
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