[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 r(6Y*<  
2.一年内到期的非流动资产 non-current asset（expire in a year） EOIN^4V"  
3.可供出售的金融资产 available-for-sale financial assets（AFS） Vrjc~>X  
4.持有至到期投资 held-to-maturity investment （HTM） Cw iKi^m  
5.生产性生物资产 capitalized Biological assets $~~Jw]   
6.开发支出 R&D expense （research and development） US+Q~GTA  
7.专项应付款 专项accounts payable aEFJ;n7m  
8.预计负债 accrued liability Z)e/!~""]  
9.库存股 treasury stock ~d o9;8v  
10.资产减值损失 Assets Impairment loss S{Kiy#ltWc  
11.对联合企业和合营企业的投资收益 !-z'2B*:^  
investment income of joint-venture and partnership s28`OKC}  
12.非流动资产处置损失 disposal loss on non-current liability ?274uAO'  
13.基本每股收益 basic EPS（earnings per share） Gk. ruQW"  
14.稀释每股收益 diluted EPS（earnings per share） &#o~U$GBg  
15.非流动负债 non-current liability