[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）。   LZ(K{+U/  
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1.交易性金融资产 Trading financial assets   G_k_qP^:  
2.一年内到期的非流动资产 non-current asset(expire in a year)   NP!LBB)=Y  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   ]_!NmB_3  
4.持有至到期投资 held-to-maturity investment (HTM)   w&hCtc  
5.生产性生物资产 capitalized Biological assets   d?/g5[  
6.开发支出 R&D expense (research and development)   }KftVnD?  
7.专项应付款 专项accounts payable   +n &8" )  
8.预计负债 accrued liability   x>J(3I5_b  
9.库存股 treasury stock   u<Ch]m+  
10.资产减值损失 Assets Impairment loss   iK5[P  
11.对联合企业和合营企业的投资收益   B1Z;  
investment income of joint-venture and partnership   olHmRJ  
12.非流动资产处置损失 disposal loss on non-current liability   -Vmp6XY3q  
13.基本每股收益 basic EPS(earnings per share)   a=B $L6*4  
14.稀释每股收益 diluted EPS(earnings per share)   x'Nc }  
15.非流动负债 non-current liability   PyQ\O*  
   ^`$-c9M?'