[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）。   :KwYuwYS  
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1.交易性金融资产 Trading financial assets   4{&  
2.一年内到期的非流动资产 non-current asset(expire in a year)   (H7q[UG|  
3.可供出售的金融资产 available-for-sale financial assets(AFS)   +$C5V,H~  
4.持有至到期投资 held-to-maturity investment (HTM)   Y`v&YcX;  
5.生产性生物资产 capitalized Biological assets   `7`iCYiTy  
6.开发支出 R&D expense (research and development)   tee%E=P  
7.专项应付款 专项accounts payable   q.4DwY5 L  
8.预计负债 accrued liability   GzX@Av$  
9.库存股 treasury stock   n&^Rs)%v  
10.资产减值损失 Assets Impairment loss   9,IGZ55C  
11.对联合企业和合营企业的投资收益   b~-9u5.L1  
investment income of joint-venture and partnership   Wk?XlCj  
12.非流动资产处置损失 disposal loss on non-current liability   W=drp>Uj  
13.基本每股收益 basic EPS(earnings per share)   hO8B]4=&*  
14.稀释每股收益 diluted EPS(earnings per share)   P_}$|zj7  
15.非流动负债 non-current liability   3-0Y<++W3>  
   LdL< 5Q[