[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 :|g{gi  
2.一年内到期的非流动资产 non-current asset（expire in a year） HT'dft #  
3.可供出售的金融资产 available-for-sale financial assets（AFS） U?>cm`DBP  
4.持有至到期投资 held-to-maturity investment （HTM） \<%a`IA!*  
5.生产性生物资产 capitalized Biological assets =9M-N?cV  
6.开发支出 R&D expense （research and development） xXt
DGP  
7.专项应付款 专项accounts payable Tq+pFEgQ`@  
8.预计负债 accrued liability |bh:x{h  
9.库存股 treasury stock FoLwS%+yO  
10.资产减值损失 Assets Impairment loss 2#^[`sFPO  
11.对联合企业和合营企业的投资收益 ZO~N|s6B^  
investment income of joint-venture and partnership 6lPGop]js]  
12.非流动资产处置损失 disposal loss on non-current liability li[g =A,  
13.基本每股收益 basic EPS（earnings per share） d=pq+  
14.稀释每股收益 diluted EPS（earnings per share） lF<(yF5  
15.非流动负债 non-current liability