[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 Pmd5P:n*,  
2.一年内到期的非流动资产 non-current asset（expire in a year） b?,=|H  
3.可供出售的金融资产 available-for-sale financial assets（AFS） [8Z !dj   
4.持有至到期投资 held-to-maturity investment （HTM） 0h{&k7T<7  
5.生产性生物资产 capitalized Biological assets nV8iYBBym  
6.开发支出 R&D expense （research and development） !HP=Rgh  
7.专项应付款 专项accounts payable {K: ]dO  
8.预计负债 accrued liability C<w&mFozL  
9.库存股 treasury stock 5ci1ce  
10.资产减值损失 Assets Impairment loss "{2niBx  
11.对联合企业和合营企业的投资收益 9oG)\M.6w  
investment income of joint-venture and partnership a(G }<  
12.非流动资产处置损失 disposal loss on non-current liability 7?);wh7`  
13.基本每股收益 basic EPS（earnings per share） c'5ls7?}O{  
14.稀释每股收益 diluted EPS（earnings per share） CT'#~~QB  
15.非流动负债 non-current liability