[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 j w)Lofn  
2.一年内到期的非流动资产 non-current asset（expire in a year） E/<[G?  
3.可供出售的金融资产 available-for-sale financial assets（AFS） /vl ]Oa&U  
4.持有至到期投资 held-to-maturity investment （HTM） x=yU }lsV  
5.生产性生物资产 capitalized Biological assets qwu++9BM  
6.开发支出 R&D expense （research and development） O/wl";-  
7.专项应付款 专项accounts payable
';x .ry  
8.预计负债 accrued liability @^y/V@lDm  
9.库存股 treasury stock N7%+n*Z  
10.资产减值损失 Assets Impairment loss 6u3DxFiTm  
11.对联合企业和合营企业的投资收益 5#.uA_Fov  
investment income of joint-venture and partnership Q/6T?
{\U7  
12.非流动资产处置损失 disposal loss on non-current liability )EYsqj  
13.基本每股收益 basic EPS（earnings per share） z= -u89]  
14.稀释每股收益 diluted EPS（earnings per share） p;:tzH\l  
15.非流动负债 non-current liability