[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[l8y,  
2.一年内到期的非流动资产 non-current asset（expire in a year） NvE}eA#
 
3.可供出售的金融资产 available-for-sale financial assets（AFS） qL6c`(0  
4.持有至到期投资 held-to-maturity investment （HTM） gwrY LZNGI  
5.生产性生物资产 capitalized Biological assets _CBWb  
6.开发支出 R&D expense （research and development） ,&PE6hn  
7.专项应付款 专项accounts payable S0h'50WteJ  
8.预计负债 accrued liability _!;Me )C  
9.库存股 treasury stock [u@Jc,  
10.资产减值损失 Assets Impairment loss G
2 ]H6G$M  
11.对联合企业和合营企业的投资收益 )C(>H93  
investment income of joint-venture and partnership 4!Z5og1kn  
12.非流动资产处置损失 disposal loss on non-current liability 5w B =>  
13.基本每股收益 basic EPS（earnings per share） |@?%Ct  
14.稀释每股收益 diluted EPS（earnings per share） ( m\$hX  
15.非流动负债 non-current liability