[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）。   w"c
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1.交易性金融资产 Trading financial assets   dE4L=sTEsy  
2.一年内到期的非流动资产 non-current asset(expire in a year)   q$B>|y U  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   uYs5f.! `  
4.持有至到期投资 held-to-maturity investment (HTM)   =pS5uR~  
5.生产性生物资产 capitalized Biological assets   ZL&g_jC  
6.开发支出 R&D expense (research and development)   HiR[(5vnf  
7.专项应付款 专项accounts payable   5n9
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8.预计负债 accrued liability   }:KE j_~.  
9.库存股 treasury stock   lE&&_INHQ  
10.资产减值损失 Assets Impairment loss   IJ(  
11.对联合企业和合营企业的投资收益   ]dGw2y  
investment income of joint-venture and partnership   { + Zd*)M[  
12.非流动资产处置损失 disposal loss on non-current liability   S/e2P|}  
13.基本每股收益 basic EPS(earnings per share)   XH}\15X  
14.稀释每股收益 diluted EPS(earnings per share)   OHb[qX\  
15.非流动负债 non-current liability   [d1mLJAR  
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