[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 Ee0}Xv  
2.一年内到期的非流动资产 non-current asset（expire in a year） y'#i'0eeL  
3.可供出售的金融资产 available-for-sale financial assets（AFS） 3l?-H|T  
4.持有至到期投资 held-to-maturity investment （HTM） 7!kbe2/]'  
5.生产性生物资产 capitalized Biological assets :.J]s<J(F  
6.开发支出 R&D expense （research and development） 8-clL\bm  
7.专项应付款 专项accounts payable 2n3g!M6~  
8.预计负债 accrued liability A!bH0=<I  
9.库存股 treasury stock .R!
/?eN  
10.资产减值损失 Assets Impairment loss J\fu6Ti  
11.对联合企业和合营企业的投资收益 E!SxO~  
investment income of joint-venture and partnership 3H_%2V6#V1  
12.非流动资产处置损失 disposal loss on non-current liability RX6s[uQ  
13.基本每股收益 basic EPS（earnings per share） 78n`VmH~L  
14.稀释每股收益 diluted EPS（earnings per share） '|~L9t  
15.非流动负债 non-current liability