[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）。   F@j Z
ho  
WF+99?75  
1.交易性金融资产 Trading financial assets   St9?RD{4;  
2.一年内到期的非流动资产 non-current asset(expire in a year)   # powub  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   9Q^r O26+  
4.持有至到期投资 held-to-maturity investment (HTM)   k PG-hD  
5.生产性生物资产 capitalized Biological assets   mfn,Gjt3O  
6.开发支出 R&D expense (research and development)   \~mT] '5  
7.专项应付款 专项accounts payable   *!t/"b
  
8.预计负债 accrued liability   nsC3  
9.库存股 treasury stock   /N10   
10.资产减值损失 Assets Impairment loss   i v38p%Zm  
11.对联合企业和合营企业的投资收益   zV37$Hb  
investment income of joint-venture and partnership   CI0C1/:@  
12.非流动资产处置损失 disposal loss on non-current liability   @+2=g WH  
13.基本每股收益 basic EPS(earnings per share)   q-2Bt,Y  
14.稀释每股收益 diluted EPS(earnings per share)   1~_{$5[X?  
15.非流动负债 non-current liability   VQt0 4?  
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