[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）。   /a}N6KUi  
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1.交易性金融资产 Trading financial assets   :c}PW"0v  
2.一年内到期的非流动资产 non-current asset(expire in a year)   ??hKsjNAm0  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   mMu+MXTk<  
4.持有至到期投资 held-to-maturity investment (HTM)   4/SltWU  
5.生产性生物资产 capitalized Biological assets   r|bGn#^  
6.开发支出 R&D expense (research and development)   #w^Ot*{!N  
7.专项应付款 专项accounts payable   _S &6XNV  
8.预计负债 accrued liability   WwKpZ67$R  
9.库存股 treasury stock   u1z!OofN>  
10.资产减值损失 Assets Impairment loss   3s*mq@~1X  
11.对联合企业和合营企业的投资收益   >*l2] 3'`  
investment income of joint-venture and partnership   fgo3Gy*#  
12.非流动资产处置损失 disposal loss on non-current liability   tB}W )Eb  
13.基本每股收益 basic EPS(earnings per share)   pZc`!f"  
14.稀释每股收益 diluted EPS(earnings per share)   fo9V&NE  
15.非流动负债 non-current liability   aiw4J  
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