[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 ^Y:Q%?uB/  
2.一年内到期的非流动资产 non-current asset（expire in a year） rHtT>UE=  
3.可供出售的金融资产 available-for-sale financial assets（AFS） O Qh36BM  
4.持有至到期投资 held-to-maturity investment （HTM） 3&@MZF&  
5.生产性生物资产 capitalized Biological assets /z4xq'<  
6.开发支出 R&D expense （research and development） m~Dq0 T  
7.专项应付款 专项accounts payable cF[[_  
8.预计负债 accrued liability Eu )7@  
9.库存股 treasury stock 'ga1SbA]  
10.资产减值损失 Assets Impairment loss DOWUnJ;5  
11.对联合企业和合营企业的投资收益 >P=
xzg79  
investment income of joint-venture and partnership t747SZWgB  
12.非流动资产处置损失 disposal loss on non-current liability 4[!&L:tR  
13.基本每股收益 basic EPS（earnings per share） | ~G;M*q  
14.稀释每股收益 diluted EPS（earnings per share） ~^"cq S(  
15.非流动负债 non-current liability