[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[s0$ c  
](a<b@p  
1.交易性金融资产 Trading financial assets   9JU lu  
2.一年内到期的非流动资产 non-current asset(expire in a year)   _C*}14 "3  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   Fe/*U4xU  
4.持有至到期投资 held-to-maturity investment (HTM)   ;XTP^W!6f  
5.生产性生物资产 capitalized Biological assets   Pd@?(WQ  
6.开发支出 R&D expense (research and development)   zCco/]h  
7.专项应付款 专项accounts payable   /#Xz+#SqY  
8.预计负债 accrued liability   M@gm.)d  
9.库存股 treasury stock   GJ((eAS)  
10.资产减值损失 Assets Impairment loss   e8gD(T  
11.对联合企业和合营企业的投资收益   `GSfA0?  
investment income of joint-venture and partnership   5q8bM.k\7N  
12.非流动资产处置损失 disposal loss on non-current liability   XGO_n{x  
13.基本每股收益 basic EPS(earnings per share)   |~Z+Xla  
14.稀释每股收益 diluted EPS(earnings per share)   cy}2~w&s4  
15.非流动负债 non-current liability   yt<K!=7&  
   4{J%`H`Q!