[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 tZ:fh  p  
2.一年内到期的非流动资产 non-current asset（expire in a year） 2c3/iYCKP  
3.可供出售的金融资产 available-for-sale financial assets（AFS） n%6=w9.%c  
4.持有至到期投资 held-to-maturity investment （HTM） n.1$p  
5.生产性生物资产 capitalized Biological assets Iv?1XI=  
6.开发支出 R&D expense （research and development） {T3wOi
  
7.专项应付款 专项accounts payable afjEN y1  
8.预计负债 accrued liability @Suww@<  
9.库存股 treasury stock E>F6!q
Ym  
10.资产减值损失 Assets Impairment loss R[H#av  
11.对联合企业和合营企业的投资收益 bs)Ro/7}  
investment income of joint-venture and partnership Ee=!bv(%70  
12.非流动资产处置损失 disposal loss on non-current liability H:o=gP60]  
13.基本每股收益 basic EPS（earnings per share） I<S* "[nV  
14.稀释每股收益 diluted EPS（earnings per share） *7),v+ET  
15.非流动负债 non-current liability