[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 *1dDs^D#|  
IBU International Finance LimitedIBU國際財務有限公司 8?+|4:#=*J  
idle fund游資；閒置資金 y"JR kJ
 
illegal consideration違法代價 A;TP~xq\  
illegal loan不合法貸款 A0DGDr PD  
immediate interest直接及現有的利益 $,4h\>1WP  
immediate outlook for the economy經濟近期展望 TQ4@|S:OF  
immediate parties有直接關係的各方 FO2e7p^Q  
immigration-linked investment scheme與移民有關的投資計劃 I/f\m}}ba  
immovable property不動產 )dT@0Ys%  
immunity豁免權；免除責任 5}#wp4U  
implicit price deflator內含平減物價指數 Y2 @8B6  
implied indemnity隱含彌償 bU! v  
import and export trade進出口貿易 X$Vi=fvt  
import and export trade statistics進出口貿易統計數字 I_J&>}V'  
import demand進口需求 ote,`h  
import deposit scheme進口保證金計劃 &~,4$&_  
import duty進口稅 z]G|)16  
import price進口價格 g":[rXvId  
import surcharge進口附加稅；進口附加費 ~K;QdV=YX  
imported inflation進口通脹；輸入通脹 n<ZPWlJ  
imposition of tax課稅；徵稅 \fA{sehdL  
imprest account預墊備用金帳戶；定額備用金帳戶 |9I)YD  
imprest cash預墊備用現金；定額備用現金 E#k{<LYI  
imprest fund預墊備用金；定額備用金 Y9+_MxC"  
imprest warrant預墊備用金令 Kw -SOFE  
improper investment不當投資 qyH-Z@  
imputed cost推算成本；設算成本 <g[z jV9p  
imputed price估算價格 XIW0Z C   
in absolute cash terms按絕對現金數值 ]\78(_o.zz  
in absolute terms按絕對價值計算 bNea5u##  
in custody of firm商號保管 7j]v_2S`  
in debt負債 WK>F0xMs1  
in denomination of...以……為單位 & LE5'.s  
in money terms按貨幣計算 z5>I9R^q;  
in net terms按淨額計算 9njl,Q:  
in nominal terms按名義價值計算 k ka5=u  
in real terms按實值計算 *T5;dh (  
in relative terms按相對價值計算 *M.xVUPr  
in terms of value-added按增值額計算 ( ayAP  
in the money正在賺錢；當時有利價；資金充裕 jJ,_-ui  
in value terms按價值計算
/at7H!  
inactive warrant不活躍認股權證 A6&*VD  
inchoate instrument不完整的票據 pO`KtagL  
Inchroy Credit Corporation Limited英利信用財務有限公司 g68p9#G  
incidence of taxation納稅負擔 eVXXn)>  
incidental expenses雜項開支 :L[>!~YG_n  
incidental outlay附帶開支
D|;O9iks#  
income入息；收入；收益 AJPvwu}D  
income after deductions扣除後入息實額 2xI|G 3U  
income and expenditure account收支帳；收支結算表；收支表 XjX  
income approach入息計算法 7;'33Bm*  
income band入息組別 $]v}X},,  
income chargeable to salaries tax應課薪俸稅的入息 ag=d6q  
income collected in advance預收收益 FwCb$yE#M  
income derived beneficially所得並享有實益的入息 :KLXrr  
income distribution入息分配；收入分配；收益分配 `9~ %6N?7#  
income from employment受僱的收入 GtA`0B  
income group入息組別 =
6%oW2E\