[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）。   0t<]Uf  
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1.交易性金融资产 Trading financial assets   ~WK>+T,%  
2.一年内到期的非流动资产 non-current asset(expire in a year)   QT/ TZ:  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   $[iSZ;  
4.持有至到期投资 held-to-maturity investment (HTM)   =CEQYk-y1  
5.生产性生物资产 capitalized Biological assets   =h^cfyj  
6.开发支出 R&D expense (research and development)   |l(rR06#.]  
7.专项应付款 专项accounts payable   LD5n_W  
8.预计负债 accrued liability   ig^9lM'  
9.库存股 treasury stock   mmm025.   
10.资产减值损失 Assets Impairment loss   !.mMO_4}  
11.对联合企业和合营企业的投资收益   w@7NoD=  
investment income of joint-venture and partnership   NvWwj%6]  
12.非流动资产处置损失 disposal loss on non-current liability   ,JyE7h2%i  
13.基本每股收益 basic EPS(earnings per share)   Me[T=Tt`@w  
14.稀释每股收益 diluted EPS(earnings per share)   C)/uX5  
15.非流动负债 non-current liability   WK]SHiHD
 
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