[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?;b7i  
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1.交易性金融资产 Trading financial assets   a&:>Ped"  
2.一年内到期的非流动资产 non-current asset(expire in a year)   7h1"^}M&  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   Lnx2xoNk  
4.持有至到期投资 held-to-maturity investment (HTM)   vUfO4yfdg  
5.生产性生物资产 capitalized Biological assets   oF&IC j0  
6.开发支出 R&D expense (research and development)   tD^a5qPh  
7.专项应付款 专项accounts payable   (v|`Lm V  
8.预计负债 accrued liability   c oO.kTO;  
9.库存股 treasury stock   </hR! Sb]  
10.资产减值损失 Assets Impairment loss   SW-0h4  
11.对联合企业和合营企业的投资收益   d:3= 1x  
investment income of joint-venture and partnership   |bvGYsn_#=  
12.非流动资产处置损失 disposal loss on non-current liability   /^QFqM;  
13.基本每股收益 basic EPS(earnings per share)   \"bLE0~  
14.稀释每股收益 diluted EPS(earnings per share)   c.6QhE  
15.非流动负债 non-current liability   .6I%64m  
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