[专业英语]注册会计师英语加试实用资料5 [复制链接]

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IBA Credit Limited港基國際財務有限公司 qpjY &3SI  
IBU International Finance LimitedIBU國際財務有限公司 @IT[-d  
idle fund游資；閒置資金 aAo|3KCs  
illegal consideration違法代價 dGIdSQ~ _  
illegal loan不合法貸款 Wv;0P hF  
immediate interest直接及現有的利益 a~$XD(w^  
immediate outlook for the economy經濟近期展望 DJP6Z  
immediate parties有直接關係的各方 ,T/Gv;wa2  
immigration-linked investment scheme與移民有關的投資計劃 I=
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immovable property不動產 h [TwaR  
immunity豁免權；免除責任 Njq}M/{U  
implicit price deflator內含平減物價指數 Kl1v^3\{  
implied indemnity隱含彌償 54 lD+%E  
import and export trade進出口貿易 p~pD`'%  
import and export trade statistics進出口貿易統計數字 [);oj<  
import demand進口需求 !NXjax\r  
import deposit scheme進口保證金計劃 pGbfdX
 
import duty進口稅 aO6\e>  
import price進口價格 t*{L[c9.Uq  
import surcharge進口附加稅；進口附加費 @=-(H<0  
imported inflation進口通脹；輸入通脹 L
CF}Y{  
imposition of tax課稅；徵稅 wq)*bIv  
imprest account預墊備用金帳戶；定額備用金帳戶 =~D? K9o  
imprest cash預墊備用現金；定額備用現金 vgfC{]v<W]  
imprest fund預墊備用金；定額備用金 ewDYu=`*  
imprest warrant預墊備用金令 Wn%P.`o#  
improper investment不當投資 O[@!1SKT0  
imputed cost推算成本；設算成本 X+hHEkJ  
imputed price估算價格 n zq
 
in absolute cash terms按絕對現金數值 'o AmA=  
in absolute terms按絕對價值計算 ]33!obM  
in custody of firm商號保管 K$"#SZEi  
in debt負債 fPR_3qgQ  
in denomination of...以……為單位 LUOjaX  
in money terms按貨幣計算 TCr4-"`r-{  
in net terms按淨額計算 87 Z[0>  
in nominal terms按名義價值計算 Q@D7\<t  
in real terms按實值計算 du65=w4E!  
in relative terms按相對價值計算 5mH[|_  
in terms of value-added按增值額計算 )M0YX?5AR  
in the money正在賺錢；當時有利價；資金充裕 asWk]jjMG  
in value terms按價值計算 q+g,?;Yx  
inactive warrant不活躍認股權證 +8Xjk\Hi  
inchoate instrument不完整的票據 [FFr}\}bY  
Inchroy Credit Corporation Limited英利信用財務有限公司 ,OE&e*1  
incidence of taxation納稅負擔 (q)}`1d'  
incidental expenses雜項開支 *"%TAe7?~+  
incidental outlay附帶開支 !fh (k  
income入息；收入；收益 FO!
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income after deductions扣除後入息實額 z@*E=B1L  
income and expenditure account收支帳；收支結算表；收支表 J_Lmy7~xbD  
income approach入息計算法 Sj+H{xJi  
income band入息組別 K-qWT7<  
income chargeable to salaries tax應課薪俸稅的入息 mF4W4~
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income collected in advance預收收益 $)lkiA&;  
income derived beneficially所得並享有實益的入息 mm/\\my  
income distribution入息分配；收入分配；收益分配 rRTKF0+  
income from employment受僱的收入 p`tz *ewC  
income group入息組別 1d^~KBfv