[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 ?j/kOD0  
2.一年内到期的非流动资产 non-current asset（expire in a year） >5;N64]!)  
3.可供出售的金融资产 available-for-sale financial assets（AFS） AJyq>0p  
4.持有至到期投资 held-to-maturity investment （HTM） Zx+cvQ
  
5.生产性生物资产 capitalized Biological assets 'y9*
uT~  
6.开发支出 R&D expense （research and development） ;1W6"3t-Y  
7.专项应付款 专项accounts payable 3ai (x1%  
8.预计负债 accrued liability  2{ o0@  
9.库存股 treasury stock 84
=-Lw  
10.资产减值损失 Assets Impairment loss )O3jQ_q=  
11.对联合企业和合营企业的投资收益 y"^yYO  
investment income of joint-venture and partnership TD lZ!$g(  
12.非流动资产处置损失 disposal loss on non-current liability N = LM?(H
 
13.基本每股收益 basic EPS（earnings per share） pkXv.D`  
14.稀释每股收益 diluted EPS（earnings per share） 1^C|k(t  
15.非流动负债 non-current liability