[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 v19-./H^ j  
2.一年内到期的非流动资产 non-current asset（expire in a year） D9df=lv mD  
3.可供出售的金融资产 available-for-sale financial assets（AFS） _!6jR5&r,  
4.持有至到期投资 held-to-maturity investment （HTM） J,hCvm  
5.生产性生物资产 capitalized Biological assets EnR}IY&sI  
6.开发支出 R&D expense （research and development） R-:2HRaA  
7.专项应付款 专项accounts payable s7<AfaJPF  
8.预计负债 accrued liability /z!%d%"  
9.库存股 treasury stock Dv"9qk  
10.资产减值损失 Assets Impairment loss sK{e*[I>W  
11.对联合企业和合营企业的投资收益 dM5-;  
investment income of joint-venture and partnership 8}[).d160  
12.非流动资产处置损失 disposal loss on non-current liability s%S  
13.基本每股收益 basic EPS（earnings per share） Y73C5.dNcE  
14.稀释每股收益 diluted EPS（earnings per share） r$1Qf}J3=  
15.非流动负债 non-current liability