[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）。   wfP5@!I  
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1.交易性金融资产 Trading financial assets   Dr~=o%  
2.一年内到期的非流动资产 non-current asset(expire in a year)   Pcc B]  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   nWvuaQ0}  
4.持有至到期投资 held-to-maturity investment (HTM)   hHPs&EA.p  
5.生产性生物资产 capitalized Biological assets   I Nc^L  
6.开发支出 R&D expense (research and development)   k3t78Qg  
7.专项应付款 专项accounts payable   6y5A"-  
8.预计负债 accrued liability   &l?+3$q  
9.库存股 treasury stock   ~Gqno  
10.资产减值损失 Assets Impairment loss   !P$'#5mr  
11.对联合企业和合营企业的投资收益   }rdIUlVO\  
investment income of joint-venture and partnership   n6(.{M;  
12.非流动资产处置损失 disposal loss on non-current liability   1H,g=Y 4f%  
13.基本每股收益 basic EPS(earnings per share)   q,2]5'  
14.稀释每股收益 diluted EPS(earnings per share)   m"9XT)N  
15.非流动负债 non-current liability   o|j*t7  
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