[专业英语]注册会计师英语加试实用资料5 [复制链接]

： H "Io!{aKU  
IBA Credit Limited港基國際財務有限公司 AFM+`{Cq  
IBU International Finance LimitedIBU國際財務有限公司 IhBQ1,&J  
idle fund游資；閒置資金 j D*<M/4  
illegal consideration違法代價 1;KJUf[N  
illegal loan不合法貸款 }t"K(oamm  
immediate interest直接及現有的利益 ~%lA!tsek  
immediate outlook for the economy經濟近期展望 &^K(9"  
immediate parties有直接關係的各方 $9j>oUG  
immigration-linked investment scheme與移民有關的投資計劃 Lagk   
immovable property不動產 S>b 3_D  
immunity豁免權；免除責任 dl3;A_ 2  
implicit price deflator內含平減物價指數 p^}`^>OL  
implied indemnity隱含彌償 #?+[|RS|   
import and export trade進出口貿易 d2NFdBoI  
import and export trade statistics進出口貿易統計數字 FZ RnIg  
import demand進口需求 ~ES%=if~Y  
import deposit scheme進口保證金計劃 j!kJ@ lbP  
import duty進口稅 cHVJ7yAZI  
import price進口價格 p;'.7_1  
import surcharge進口附加稅；進口附加費 4!OGNr$V@  
imported inflation進口通脹；輸入通脹 9D &vxKE  
imposition of tax課稅；徵稅 3UmkFK<  
imprest account預墊備用金帳戶；定額備用金帳戶 "g)bNgGV}  
imprest cash預墊備用現金；定額備用現金 pH.&C 5kA  
imprest fund預墊備用金；定額備用金 7QnWw0  
imprest warrant預墊備用金令 j!NXNuy:  
improper investment不當投資 -9.lFuI  
imputed cost推算成本；設算成本 mR1b.$  
imputed price估算價格 - f ^!R  
in absolute cash terms按絕對現金數值 h_ccE6]t  
in absolute terms按絕對價值計算 jjQDw=6  
in custody of firm商號保管 pZK 1G  
in debt負債
,C"6@/:l  
in denomination of...以……為單位
,?Ie!r$6  
in money terms按貨幣計算 bM5V=b_H  
in net terms按淨額計算 k H<C9z2=  
in nominal terms按名義價值計算 S
rB>_0**  
in real terms按實值計算 qy.$5-e:[9  
in relative terms按相對價值計算 ~4Gc~"  
in terms of value-added按增值額計算 SPRTJdaC9  
in the money正在賺錢；當時有利價；資金充裕 >q&5Z  
in value terms按價值計算 2HSFMgy  
inactive warrant不活躍認股權證 h,B4Tg'  
inchoate instrument不完整的票據 Cse`MP  
Inchroy Credit Corporation Limited英利信用財務有限公司 ;-JFb$m  
incidence of taxation納稅負擔 -BI!ZsC'  
incidental expenses雜項開支
R&6@*Nn  
incidental outlay附帶開支 P7zUf  
income入息；收入；收益 M;b3- i  
income after deductions扣除後入息實額 7P(jM alq  
income and expenditure account收支帳；收支結算表；收支表 D!O
Y<?  
income approach入息計算法 o?m
1  
income band入息組別 C>x)jDb?  
income chargeable to salaries tax應課薪俸稅的入息 3) d}3w {  
income collected in advance預收收益 2A@oa 9  
income derived beneficially所得並享有實益的入息 m,t{D, 2  
income distribution入息分配；收入分配；收益分配 7FPSBvU#/  
income from employment受僱的收入 )`{m |\b  
income group入息組別 LxGD=b