[专业英语]注册会计考试常见英语单词辅导 [复制链接]

1.交易性金融资产 Trading financial assets UZ/LR  
2.一年内到期的非流动资产 non-current asset（expire in a year） #TUm&2 +V  
3.可供出售的金融资产 available-for-sale financial assets（AFS） eLT3b6'"?  
4.持有至到期投资 held-to-maturity investment （HTM） ske e
ec\V  
5.生产性生物资产 capitalized Biological assets #>_t [9;  
6.开发支出 R&D expense （research and development） !ldE9 .  
7.专项应付款 专项accounts payable )*%uG{h  
8.预计负债 accrued liability e3n^$'/\r  
9.库存股 treasury stock iOm&(2/  
10.资产减值损失 Assets Impairment loss YQ+8lANC  
11.对联合企业和合营企业的投资收益 HpbwW=;V  
investment income of joint-venture and partnership X,@ nD@  
12.非流动资产处置损失 disposal loss on non-current liability {31X  
13.基本每股收益 basic EPS（earnings per share） ~~Cd9Hzi  
14.稀释每股收益 diluted EPS（earnings per share） I!F&8B+|  
15.非流动负债 non-current liability