[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 j;y~vX b  
IBU International Finance LimitedIBU國際財務有限公司 -grf7w^  
idle fund游資；閒置資金 g assOd  
illegal consideration違法代價 rX?ZUw?u&  
illegal loan不合法貸款 g?v
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immediate interest直接及現有的利益 ; $80}TY '  
immediate outlook for the economy經濟近期展望 =?.oH|&\h  
immediate parties有直接關係的各方 .7^(~&5N  
immigration-linked investment scheme與移民有關的投資計劃 /m"/#; ^l  
immovable property不動產 4\&Y;upy+  
immunity豁免權；免除責任 nS%jnp#  
implicit price deflator內含平減物價指數 `"&Nw,C  
implied indemnity隱含彌償 WM ?a1j  
import and export trade進出口貿易 hk4t #Km  
import and export trade statistics進出口貿易統計數字 ? /z[Jx.  
import demand進口需求 {:uv}4Z  
import deposit scheme進口保證金計劃 {IV%_y?  
import duty進口稅 IB[
$~sGe  
import price進口價格 }l7+W4~  
import surcharge進口附加稅；進口附加費 PmE)FthdP(  
imported inflation進口通脹；輸入通脹 :LNE?@  
imposition of tax課稅；徵稅 %/y=_G  
imprest account預墊備用金帳戶；定額備用金帳戶 p 4>ThpX  
imprest cash預墊備用現金；定額備用現金 @h{|tP%"  
imprest fund預墊備用金；定額備用金 P{n# ^4  
imprest warrant預墊備用金令 ,sAAV%">
 
improper investment不當投資 WZNq!K H  
imputed cost推算成本；設算成本 vNGE]+QX  
imputed price估算價格 ~#*C,4m  
in absolute cash terms按絕對現金數值 Yao}Xo9}  
in absolute terms按絕對價值計算 o2ggHZe/=@  
in custody of firm商號保管 (CxA5u1|l  
in debt負債 f*XCWr  
in denomination of...以……為單位 M-"j8:en  
in money terms按貨幣計算 ResU5Ce~  
in net terms按淨額計算 $5&%X'jk  
in nominal terms按名義價值計算 #4'wF4DR@  
in real terms按實值計算 ;yt6Yp.6e  
in relative terms按相對價值計算 SU~a()"  
in terms of value-added按增值額計算 }UW7py!TN  
in the money正在賺錢；當時有利價；資金充裕 c
}o 6Rm50  
in value terms按價值計算 D9oNYF-V  
inactive warrant不活躍認股權證 ]u_j6y!  
inchoate instrument不完整的票據 C:J;'[,S  
Inchroy Credit Corporation Limited英利信用財務有限公司 .Ix3wR9  
incidence of taxation納稅負擔 |NfFe*q0;8  
incidental expenses雜項開支 =*,SD
 
incidental outlay附帶開支 sW]^YT>?  
income入息；收入；收益 dM -cQo:  
income after deductions扣除後入息實額 yV{B,T`W  
income and expenditure account收支帳；收支結算表；收支表 d+JK")$9C  
income approach入息計算法 S:_Ms{S  
income band入息組別 ;?2)[a  
income chargeable to salaries tax應課薪俸稅的入息 4qOzjEQ
 
income collected in advance預收收益 !,Uo{@E)Y  
income derived beneficially所得並享有實益的入息 p'/\eBhG]=  
income distribution入息分配；收入分配；收益分配 I@'[>t  
income from employment受僱的收入 C& +MRP  
income group入息組別 RPz[3y