[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 #<f}.P.Uc  
2.一年内到期的非流动资产 non-current asset（expire in a year） /+4Dq4{t)  
3.可供出售的金融资产 available-for-sale financial assets（AFS） nL!h hseH  
4.持有至到期投资 held-to-maturity investment （HTM）  S!.aBAW  
5.生产性生物资产 capitalized Biological assets XSt5s06TM  
6.开发支出 R&D expense （research and development） >SpXB:wx  
7.专项应付款 专项accounts payable
dVc;Tt  
8.预计负债 accrued liability 0CS^S1/[B`  
9.库存股 treasury stock @_^QBw0  
10.资产减值损失 Assets Impairment loss ~-x8@ /   
11.对联合企业和合营企业的投资收益 Fn$/ K  
investment income of joint-venture and partnership C>7Mx{!H  
12.非流动资产处置损失 disposal loss on non-current liability t+}@J}b  
13.基本每股收益 basic EPS（earnings per share） :|`'\%zW-  
14.稀释每股收益 diluted EPS（earnings per share） +*,rOK`C  
15.非流动负债 non-current liability