[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）。   R &1mo  
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1.交易性金融资产 Trading financial assets   O9Jx%tolF%  
2.一年内到期的非流动资产 non-current asset(expire in a year)   ]%WD} 4e  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   1DI"LIL  
4.持有至到期投资 held-to-maturity investment (HTM)   /: \VwH  
5.生产性生物资产 capitalized Biological assets   O=!)})YG  
6.开发支出 R&D expense (research and development)   *'AS^2'  
7.专项应付款 专项accounts payable   yP1Y3Tga=  
8.预计负债 accrued liability   u+I r:k  
9.库存股 treasury stock   n'0$>Q  
10.资产减值损失 Assets Impairment loss   ^J*G%*  
11.对联合企业和合营企业的投资收益   d =B@EyN  
investment income of joint-venture and partnership   .5#tB*H  
12.非流动资产处置损失 disposal loss on non-current liability    `lV  
13.基本每股收益 basic EPS(earnings per share)   S,)|~#5x  
14.稀释每股收益 diluted EPS(earnings per share)   :DJ7d  
15.非流动负债 non-current liability   J6^C t  
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