[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 K`|V1L.m  
2.一年内到期的非流动资产 non-current asset（expire in a year） Qe9}%k6@E  
3.可供出售的金融资产 available-for-sale financial assets（AFS） %6V=G5+W  
4.持有至到期投资 held-to-maturity investment （HTM） n0':6*oGW  
5.生产性生物资产 capitalized Biological assets %vG;'_gMB  
6.开发支出 R&D expense （research and development） YWANBM(v+  
7.专项应付款 专项accounts payable CRzLyiRvU&  
8.预计负债 accrued liability U~zy;MT  
9.库存股 treasury stock :.-KM7tDI1  
10.资产减值损失 Assets Impairment loss m60hTJ?N)  
11.对联合企业和合营企业的投资收益 h,fahbH-  
investment income of joint-venture and partnership jW| ,5,43  
12.非流动资产处置损失 disposal loss on non-current liability c~\^C_  
13.基本每股收益 basic EPS（earnings per share） mxc^I
Rj  
14.稀释每股收益 diluted EPS（earnings per share） S!R(ae^}  
15.非流动负债 non-current liability