[专业英语]注册会计师英语加试实用资料5 [复制链接]

： D{3fhPNU<b  
IBA Credit Limited港基國際財務有限公司 'rh\CA/}D  
IBU International Finance LimitedIBU國際財務有限公司 ;3 dM@>5[  
idle fund游資；閒置資金 p`LL   
illegal consideration違法代價 g6`.qyVfz'  
illegal loan不合法貸款 |QMT A5  
immediate interest直接及現有的利益 :^.u-bHI  
immediate outlook for the economy經濟近期展望 yW:AVqE)t  
immediate parties有直接關係的各方 +
ruj  
immigration-linked investment scheme與移民有關的投資計劃 4zwif&  
immovable property不動產 sHF%=V u  
immunity豁免權；免除責任 P8u" T!G  
implicit price deflator內含平減物價指數 0pCDEs  
implied indemnity隱含彌償 X)y*#U  
import and export trade進出口貿易 lkyJ;}_**  
import and export trade statistics進出口貿易統計數字 %27G2^1  
import demand進口需求 ^[*AK_o_DQ  
import deposit scheme進口保證金計劃 
CCy.  
import duty進口稅 y "<JE<X  
import price進口價格 I>!|3ElT  
import surcharge進口附加稅；進口附加費 !Am =v =>  
imported inflation進口通脹；輸入通脹 " _mmR
M  
imposition of tax課稅；徵稅 {6DpPw^"  
imprest account預墊備用金帳戶；定額備用金帳戶 ELD +:b  
imprest cash預墊備用現金；定額備用現金 r@
;$V_I  
imprest fund預墊備用金；定額備用金 r"6 lLc  
imprest warrant預墊備用金令 Zq9>VqGe  
improper investment不當投資 z^"?sd  
imputed cost推算成本；設算成本 FmR\`yY_,  
imputed price估算價格 ?!rU |D  
in absolute cash terms按絕對現金數值 2pw>B%1WP)  
in absolute terms按絕對價值計算 DU(X,hDBF  
in custody of firm商號保管 S[ i$e  
in debt負債 x9TuweG  
in denomination of...以……為單位 miWw6!()  
in money terms按貨幣計算
`yy%<&  
in net terms按淨額計算 p~ mN2x]  
in nominal terms按名義價值計算 "hz>{oe  
in real terms按實值計算 +)% ,G@-`  
in relative terms按相對價值計算 eO~eu]r
 
in terms of value-added按增值額計算 ,Z >JvTnH  
in the money正在賺錢；當時有利價；資金充裕 }D(DU5r  
in value terms按價值計算 K T%i,T  
inactive warrant不活躍認股權證 P:jDB{  
inchoate instrument不完整的票據 m<~>&mWr  
Inchroy Credit Corporation Limited英利信用財務有限公司 n&3iz05}  
incidence of taxation納稅負擔 hwc:@'  
incidental expenses雜項開支 V#+126  
incidental outlay附帶開支 p ^ }L  
income入息；收入；收益 @^BS#  
income after deductions扣除後入息實額 ik8|9m4/  
income and expenditure account收支帳；收支結算表；收支表 Ug%
<
b  
income approach入息計算法 nqBG]y aI  
income band入息組別 Au~+Zz|mQ  
income chargeable to salaries tax應課薪俸稅的入息 OA\vT${5  
income collected in advance預收收益 6oPUYn-  
income derived beneficially所得並享有實益的入息 !^ n1  
income distribution入息分配；收入分配；收益分配 I=Gr^\x=  
income from employment受僱的收入 Zjw
!In|vC  
income group入息組別 EolE?g@l8