[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 5~U/  
2.一年内到期的非流动资产 non-current asset（expire in a year） /N+dQe  
3.可供出售的金融资产 available-for-sale financial assets（AFS） P5V}#;v  
4.持有至到期投资 held-to-maturity investment （HTM） y7cl_rK  
5.生产性生物资产 capitalized Biological assets j;G
tu  
6.开发支出 R&D expense （research and development） 539>WyG5  
7.专项应付款 专项accounts payable ]
mq|w  
8.预计负债 accrued liability e]aDP1n3t  
9.库存股 treasury stock @;4zrzQi7  
10.资产减值损失 Assets Impairment loss G>=*yqo  
11.对联合企业和合营企业的投资收益 ?<,l3pwqa  
investment income of joint-venture and partnership **0~K";\  
12.非流动资产处置损失 disposal loss on non-current liability FGJ1dBLr  
13.基本每股收益 basic EPS（earnings per share） @{e}4s?7od  
14.稀释每股收益 diluted EPS（earnings per share） tjS@meT  
15.非流动负债 non-current liability