[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）。   ;e Iqxe>  
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1.交易性金融资产 Trading financial assets   zntvKOIh  
2.一年内到期的非流动资产 non-current asset(expire in a year)   cHo@F!{o=  
3.可供出售的金融资产 available-for-sale financial assets(AFS)    dpG l  
4.持有至到期投资 held-to-maturity investment (HTM)   &!i'Q;q  
5.生产性生物资产 capitalized Biological assets   1g_p`(  
6.开发支出 R&D expense (research and development)   )S?.YCv?  
7.专项应付款 专项accounts payable   X!H[/b:
1O  
8.预计负债 accrued liability   DBTeV-G9~R  
9.库存股 treasury stock   =VIU  
10.资产减值损失 Assets Impairment loss   )(b,v/:  
11.对联合企业和合营企业的投资收益   z`g4
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investment income of joint-venture and partnership   5rp,xk!  
12.非流动资产处置损失 disposal loss on non-current liability   >A&D/kMO  
13.基本每股收益 basic EPS(earnings per share)   ,~8&0p  
14.稀释每股收益 diluted EPS(earnings per share)   3oD?e  
15.非流动负债 non-current liability   cft/;Au{  
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