[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 X{#^O/  
IBU International Finance LimitedIBU國際財務有限公司 -`q!mdA2  
idle fund游資；閒置資金 qY-aR;  
illegal consideration違法代價 n/;{-  
illegal loan不合法貸款 xCL)<8[R,}  
immediate interest直接及現有的利益 9mvy+XD  
immediate outlook for the economy經濟近期展望 Kc]cJ`P4.  
immediate parties有直接關係的各方 w-WAgAch  
immigration-linked investment scheme與移民有關的投資計劃 vltE2mb  
immovable property不動產 auN
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immunity豁免權；免除責任 ',hoe  
implicit price deflator內含平減物價指數 49E| f ^q  
implied indemnity隱含彌償 <IR@/b!,  
import and export trade進出口貿易 waC i9  
import and export trade statistics進出口貿易統計數字 2f:hz  
import demand進口需求 ~W>{Dd(J_  
import deposit scheme進口保證金計劃 0i[t[_sce  
import duty進口稅 FiQ&g*=|  
import price進口價格 1W*Qc_5 v1  
import surcharge進口附加稅；進口附加費 o Rk'I  
imported inflation進口通脹；輸入通脹 *}:P  
imposition of tax課稅；徵稅 umPn w  
imprest account預墊備用金帳戶；定額備用金帳戶 Q']'
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imprest cash預墊備用現金；定額備用現金 7Z
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imprest fund預墊備用金；定額備用金 Z=
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imprest warrant預墊備用金令 KD#zsL)3  
improper investment不當投資 1<x5{/CZ  
imputed cost推算成本；設算成本 kN 2mPD/  
imputed price估算價格 1Mq"f7X8  
in absolute cash terms按絕對現金數值 <8
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in absolute terms按絕對價值計算 X ([^i;mr  
in custody of firm商號保管 \Yp"D7:Qi  
in debt負債 >}.~Y#Ge  
in denomination of...以……為單位 G{.=27  
in money terms按貨幣計算 |qpm  
in net terms按淨額計算 7]u_  
in nominal terms按名義價值計算 u@Gum|_=N
 
in real terms按實值計算 71Q`B#t0'Z  
in relative terms按相對價值計算 zk70D_}L  
in terms of value-added按增值額計算 Sy.%>$z  
in the money正在賺錢；當時有利價；資金充裕 d+P<ce2G  
in value terms按價值計算 >.39OQ#  
inactive warrant不活躍認股權證  U'b}%[  
inchoate instrument不完整的票據 49/2E@G4.  
Inchroy Credit Corporation Limited英利信用財務有限公司 M&zB&Ia"'  
incidence of taxation納稅負擔 im>/$!&OyI  
incidental expenses雜項開支 Wsd_RT}ww  
incidental outlay附帶開支 i{:?Iw 'ay  
income入息；收入；收益 5Mxl({oI]  
income after deductions扣除後入息實額 \Q`#E'?  
income and expenditure account收支帳；收支結算表；收支表 s!0
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income approach入息計算法 78T;b7!-C  
income band入息組別 !b
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income chargeable to salaries tax應課薪俸稅的入息 ;mV>k_AG  
income collected in advance預收收益 Z^F>sUMR  
income derived beneficially所得並享有實益的入息 f3,Xb ]h  
income distribution入息分配；收入分配；收益分配 9%k4Ic%P  
income from employment受僱的收入 * s1o?'e  
income group入息組別 /;TD n>lq