[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 yA?ENAM  
2.一年内到期的非流动资产 non-current asset（expire in a year） b,rH&+2H  
3.可供出售的金融资产 available-for-sale financial assets（AFS） `z?KL(rI  
4.持有至到期投资 held-to-maturity investment （HTM） /[20e1 w!  
5.生产性生物资产 capitalized Biological assets }ED nLou  
6.开发支出 R&D expense （research and development） znQ'm^h  
7.专项应付款 专项accounts payable I| W'n-4Y  
8.预计负债 accrued liability o/dMm:TF  
9.库存股 treasury stock W3jXZ>  
10.资产减值损失 Assets Impairment loss ie$`pyj!x  
11.对联合企业和合营企业的投资收益 }#ep}h  
investment income of joint-venture and partnership V{T{0b"\U  
12.非流动资产处置损失 disposal loss on non-current liability iBKb/Oi6  
13.基本每股收益 basic EPS（earnings per share） MS st  
14.稀释每股收益 diluted EPS（earnings per share） %su}Ru  
15.非流动负债 non-current liability