[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 o y%g{,V  
IBU International Finance LimitedIBU國際財務有限公司 dv4r\ R^  
idle fund游資；閒置資金 x+)hL D[ n  
illegal consideration違法代價 :R|2z`b!  
illegal loan不合法貸款 Zkb,v!l  
immediate interest直接及現有的利益 EBn:[2  
immediate outlook for the economy經濟近期展望 .*wjkirF#~  
immediate parties有直接關係的各方 ~BYEeUo;%v  
immigration-linked investment scheme與移民有關的投資計劃 '$L= sH5  
immovable property不動產 "d^lS@ ~  
immunity豁免權；免除責任 j"$b %|  
implicit price deflator內含平減物價指數 C6T
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implied indemnity隱含彌償 )mo|.L0  
import and export trade進出口貿易 )dN,b(w9  
import and export trade statistics進出口貿易統計數字 ?$8 ,j+&I  
import demand進口需求 =ILo`Q~  
import deposit scheme進口保證金計劃 gu.))3D9  
import duty進口稅 nrD=[kc!w  
import price進口價格 7_'k`J@_  
import surcharge進口附加稅；進口附加費 5bqYi  
imported inflation進口通脹；輸入通脹 VT~ ^:-]  
imposition of tax課稅；徵稅 Sm I8&c  
imprest account預墊備用金帳戶；定額備用金帳戶 MvjwP?J]  
imprest cash預墊備用現金；定額備用現金 P@T $6%~  
imprest fund預墊備用金；定額備用金 I8pxo7(-  
imprest warrant預墊備用金令 r@V(w`  
improper investment不當投資  S~5 =1b  
imputed cost推算成本；設算成本 c.me1fGn  
imputed price估算價格 `9"jHw`D  
in absolute cash terms按絕對現金數值 'w$we6f  
in absolute terms按絕對價值計算 "e};?|y  
in custody of firm商號保管 w7ABnX  
in debt負債 nOoh2jUM  
in denomination of...以……為單位 By"ul :.D  
in money terms按貨幣計算 E":":AC#  
in net terms按淨額計算 58gt*yVu  
in nominal terms按名義價值計算 ~sja^  
in real terms按實值計算 nv|y@!(  
in relative terms按相對價值計算 HBkQ`T  
in terms of value-added按增值額計算 sAAIyPJts  
in the money正在賺錢；當時有利價；資金充裕 o>k-~v7  
in value terms按價值計算 [zt&8g  
inactive warrant不活躍認股權證 2!& ;ZcT,  
inchoate instrument不完整的票據 7&U+f:-w  
Inchroy Credit Corporation Limited英利信用財務有限公司 Vh-h{  
incidence of taxation納稅負擔 #S74C*'8  
incidental expenses雜項開支 k/rkJ|i+p  
incidental outlay附帶開支 X/D9%[{&  
income入息；收入；收益 sBG(CpQ  
income after deductions扣除後入息實額 #[rFep  
income and expenditure account收支帳；收支結算表；收支表 o+23?A~+  
income approach入息計算法 +( 7vmC.  
income band入息組別 5UD;ZV%  
income chargeable to salaries tax應課薪俸稅的入息 =|zyi|  
income collected in advance預收收益 ;iI2K/ 3  
income derived beneficially所得並享有實益的入息 j W]c9u  
income distribution入息分配；收入分配；收益分配 H_$f v_  
income from employment受僱的收入 |vE#unA  
income group入息組別 \}& w/.T