[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 8u23@
?  
2.一年内到期的非流动资产 non-current asset（expire in a year） ../(gG9  
3.可供出售的金融资产 available-for-sale financial assets（AFS） SK2pOZN  
4.持有至到期投资 held-to-maturity investment （HTM） "K]4j]yU
 
5.生产性生物资产 capitalized Biological assets ~_6rD`2cJ  
6.开发支出 R&D expense （research and development） P
kO(Y!  
7.专项应付款 专项accounts payable  KX@Fgs  
8.预计负债 accrued liability A#\X-8/  
9.库存股 treasury stock @XJv9aq  
10.资产减值损失 Assets Impairment loss of<OOh%3  
11.对联合企业和合营企业的投资收益 &$ 9bC't6  
investment income of joint-venture and partnership s@9#hjv2  
12.非流动资产处置损失 disposal loss on non-current liability o W [-?  
13.基本每股收益 basic EPS（earnings per share） 4^A'A.0  
14.稀释每股收益 diluted EPS（earnings per share） }zLE*b,  
15.非流动负债 non-current liability