[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 &JfyXM[]  
2.一年内到期的非流动资产 non-current asset（expire in a year） z+wV(i97  
3.可供出售的金融资产 available-for-sale financial assets（AFS） 8"oS1W  
4.持有至到期投资 held-to-maturity investment （HTM） a2dF(H  
5.生产性生物资产 capitalized Biological assets WgE~H)_%  
6.开发支出 R&D expense （research and development） S`0@fieOf  
7.专项应付款 专项accounts payable Ba`]Sm=  
8.预计负债 accrued liability ]d$) G4X1  
9.库存股 treasury stock JFYeOmR+l  
10.资产减值损失 Assets Impairment loss ~p'/Z@Atu  
11.对联合企业和合营企业的投资收益 $|(roC(  
investment income of joint-venture and partnership . s? ''/(  
12.非流动资产处置损失 disposal loss on non-current liability Kwh3SU=L}  
13.基本每股收益 basic EPS（earnings per share） /DbwqBx  
14.稀释每股收益 diluted EPS（earnings per share） QREIr |q'  
15.非流动负债 non-current liability