[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 PWavq?SR  
2.一年内到期的非流动资产 non-current asset（expire in a year） &OK[n1M  
3.可供出售的金融资产 available-for-sale financial assets（AFS） ;M)l7
f  
4.持有至到期投资 held-to-maturity investment （HTM） x {
GKz#  
5.生产性生物资产 capitalized Biological assets @51 !vQwqR  
6.开发支出 R&D expense （research and development） m%?+;V  
7.专项应付款 专项accounts payable 3Ryae/Nk  
8.预计负债 accrued liability J5i$D
0K[  
9.库存股 treasury stock A>0wqT  
10.资产减值损失 Assets Impairment loss Ub>Pl,~'  
11.对联合企业和合营企业的投资收益 !(%^Tg=  
investment income of joint-venture and partnership p\>im+0oh  
12.非流动资产处置损失 disposal loss on non-current liability z8MKGM  
13.基本每股收益 basic EPS（earnings per share） 28u3B2\$  
14.稀释每股收益 diluted EPS（earnings per share） ,WvCslZ  
15.非流动负债 non-current liability