[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）。   |4?}W ,  
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1.交易性金融资产 Trading financial assets   N .Wdi  
2.一年内到期的非流动资产 non-current asset(expire in a year)   fW4cHB9|  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   " `$'tk[  
4.持有至到期投资 held-to-maturity investment (HTM)   9wYt
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5.生产性生物资产 capitalized Biological assets   F`ZIc7(.{  
6.开发支出 R&D expense (research and development)   zv
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7.专项应付款 专项accounts payable   foP>w4pB  
8.预计负债 accrued liability   bVAgul=__  
9.库存股 treasury stock   H2FFw-xW  
10.资产减值损失 Assets Impairment loss   8y4D9_{  
11.对联合企业和合营企业的投资收益   vwqN; |F  
investment income of joint-venture and partnership   5s hu76  
12.非流动资产处置损失 disposal loss on non-current liability   l:5CM[mZ  
13.基本每股收益 basic EPS(earnings per share)   y T1Qep  
14.稀释每股收益 diluted EPS(earnings per share)   Kn!0S<ssR  
15.非流动负债 non-current liability   jhEg#Q$  
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