[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 hn7# L   
IBU International Finance LimitedIBU國際財務有限公司 !3c \NbU  
idle fund游資；閒置資金 [x=s(:qy  
illegal consideration違法代價 e9Wa<i8  
illegal loan不合法貸款 )Yh+c=6 ?  
immediate interest直接及現有的利益 i(rL|d+'  
immediate outlook for the economy經濟近期展望 Fj8z  
immediate parties有直接關係的各方 P-9)38`5  
immigration-linked investment scheme與移民有關的投資計劃 HYD'.uj  
immovable property不動產 htO+z7  
immunity豁免權；免除責任 ,a{P4Bq  
implicit price deflator內含平減物價指數 u"r`3P`  
implied indemnity隱含彌償 ,\W 8b-Z  
import and export trade進出口貿易 /Iu1L#  
import and export trade statistics進出口貿易統計數字 Ke;E1S-~  
import demand進口需求 0I-9nuw,^;  
import deposit scheme進口保證金計劃 niMsQ  
import duty進口稅 #X+JHl  
import price進口價格 G=s}12/Z"{  
import surcharge進口附加稅；進口附加費 p;`>e>$  
imported inflation進口通脹；輸入通脹 7~G9'P<  
imposition of tax課稅；徵稅 U#7#aeI  
imprest account預墊備用金帳戶；定額備用金帳戶 y1jCg%'H  
imprest cash預墊備用現金；定額備用現金 1W c=5!  
imprest fund預墊備用金；定額備用金 B{n,t}
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imprest warrant預墊備用金令 _b pP50Cu  
improper investment不當投資 h 6L&\~pf  
imputed cost推算成本；設算成本 G{As,`{  
imputed price估算價格 zH72'"w  
in absolute cash terms按絕對現金數值 CCs%%U/=  
in absolute terms按絕對價值計算 )J o:pkM  
in custody of firm商號保管 <`8n^m*  
in debt負債 p%up)]?0  
in denomination of...以……為單位 OR P\b  
in money terms按貨幣計算 9!ngy*\x  
in net terms按淨額計算 |"q5sym8Y_  
in nominal terms按名義價值計算 W
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in real terms按實值計算 hk;5w{t}}  
in relative terms按相對價值計算 h]5(].  
in terms of value-added按增值額計算 `$Y.Y5mGtJ  
in the money正在賺錢；當時有利價；資金充裕 ydEoC$?0  
in value terms按價值計算 )NW)R*m~D  
inactive warrant不活躍認股權證 j.[.1G*("  
inchoate instrument不完整的票據 %"i(K@  
Inchroy Credit Corporation Limited英利信用財務有限公司 M5LfRBO  
incidence of taxation納稅負擔 :^lI`9'*R  
incidental expenses雜項開支
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incidental outlay附帶開支 udK%>  
income入息；收入；收益 !NK1MU?T)  
income after deductions扣除後入息實額 9Z$"K-G  
income and expenditure account收支帳；收支結算表；收支表 IV~>I-rd  
income approach入息計算法 C$=%!wf  
income band入息組別 q_:4w$>  
income chargeable to salaries tax應課薪俸稅的入息 q l  Ax  
income collected in advance預收收益 $ j%'{)gK  
income derived beneficially所得並享有實益的入息 RXMISt3+{y  
income distribution入息分配；收入分配；收益分配 Gm&Za,4%4  
income from employment受僱的收入 #Qw0&kM7I  
income group入息組別 u= *FI