[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 p8Wik<'^  
2.一年内到期的非流动资产 non-current asset（expire in a year） > H(o=39s  
3.可供出售的金融资产 available-for-sale financial assets（AFS） IF$*6 ,v.z  
4.持有至到期投资 held-to-maturity investment （HTM） !o&b:7  
5.生产性生物资产 capitalized Biological assets OAXF=V F#  
6.开发支出 R&D expense （research and development） E<XrXxS1O  
7.专项应付款 专项accounts payable $q~:%pQv  
8.预计负债 accrued liability /{d
5$(Y"  
9.库存股 treasury stock k3B-;%3I;  
10.资产减值损失 Assets Impairment loss * >XmJ6w  
11.对联合企业和合营企业的投资收益 jh&WL  
investment income of joint-venture and partnership Zl+Ba  
12.非流动资产处置损失 disposal loss on non-current liability B`SHr"k!V[  
13.基本每股收益 basic EPS（earnings per share） e[a?5,s2  
14.稀释每股收益 diluted EPS（earnings per share） D27MT/=7  
15.非流动负债 non-current liability