[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）。   y=_8ae}aD~  
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1.交易性金融资产 Trading financial assets   AC;ja$A#  
2.一年内到期的非流动资产 non-current asset(expire in a year)   T$RVz   
3.可供出售的金融资产 available-for-sale financial assets(AFS)   PzbLbH8A  
4.持有至到期投资 held-to-maturity investment (HTM)    u;R<  
5.生产性生物资产 capitalized Biological assets   )F Q '^  
6.开发支出 R&D expense (research and development)   49q\/  
7.专项应付款 专项accounts payable   dY'/\dJ  
8.预计负债 accrued liability   I]t ",s/j
 
9.库存股 treasury stock   MA0}BJoW  
10.资产减值损失 Assets Impairment loss   Hg(%gT  
11.对联合企业和合营企业的投资收益   zRSIJ!A~  
investment income of joint-venture and partnership   c193Or'6Y  
12.非流动资产处置损失 disposal loss on non-current liability   'o;>6u<u  
13.基本每股收益 basic EPS(earnings per share)   lcR53X  
14.稀释每股收益 diluted EPS(earnings per share)   3@P 2]Q~D  
15.非流动负债 non-current liability   ltRvNXx+]  
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