[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 >;l rH&  
IBU International Finance LimitedIBU國際財務有限公司 O0;mXH  
idle fund游資；閒置資金 -(7oFOtg  
illegal consideration違法代價 `n@;%*6/  
illegal loan不合法貸款 * =*\w\ te  
immediate interest直接及現有的利益 [nG[ x|;|  
immediate outlook for the economy經濟近期展望 ~^'WHuzPy  
immediate parties有直接關係的各方 k{O bm g  
immigration-linked investment scheme與移民有關的投資計劃 -g:i'e  
immovable property不動產 %g^:0me`  
immunity豁免權；免除責任 6v74mIRn'?  
implicit price deflator內含平減物價指數 "_2;+@+  
implied indemnity隱含彌償 YeVo=hYH@  
import and export trade進出口貿易 ' 9%iHx-<  
import and export trade statistics進出口貿易統計數字 XD" 4t4~>  
import demand進口需求 OsW*@v(  
import deposit scheme進口保證金計劃 }u1h6rd `  
import duty進口稅 | #b/EA9  
import price進口價格 P,b&

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import surcharge進口附加稅；進口附加費 c $lZ\r"  
imported inflation進口通脹；輸入通脹 unNN&m#@  
imposition of tax課稅；徵稅 JNT|h zV  
imprest account預墊備用金帳戶；定額備用金帳戶 _h`4`r  
imprest cash預墊備用現金；定額備用現金 pFV~ 1W:  
imprest fund預墊備用金；定額備用金 0fLd7*1>  
imprest warrant預墊備用金令 k)[c!\a[i  
improper investment不當投資 Gx4{ 9  
imputed cost推算成本；設算成本 E^A!k=>  
imputed price估算價格 OG_v[  C5  
in absolute cash terms按絕對現金數值 _k;HhLj`  
in absolute terms按絕對價值計算 jtq^((Ux  
in custody of firm商號保管 H : ;XU  
in debt負債 ggrkj0  
in denomination of...以……為單位 tK?XU9o  
in money terms按貨幣計算 bvHQ#:}H  
in net terms按淨額計算 :`lP+y?a1  
in nominal terms按名義價值計算 X4!Jj*  
in real terms按實值計算 OOXP1L  
in relative terms按相對價值計算 <:&{c-
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in terms of value-added按增值額計算 lauq(aD_C  
in the money正在賺錢；當時有利價；資金充裕 4)>S3Yr  
in value terms按價值計算 ;.rY`<|  
inactive warrant不活躍認股權證 ]vPdj"7  
inchoate instrument不完整的票據 2aX{r/Lc  
Inchroy Credit Corporation Limited英利信用財務有限公司 2[j`bYNe  
incidence of taxation納稅負擔 LPZ\T}<l  
incidental expenses雜項開支 -1~o~yGE  
incidental outlay附帶開支 (9=E5n6o  
income入息；收入；收益 -3y
  
income after deductions扣除後入息實額 !N_eZPU.v  
income and expenditure account收支帳；收支結算表；收支表 +JM@kdE5b  
income approach入息計算法 _ysakn  
income band入息組別 RTDplv; ]  
income chargeable to salaries tax應課薪俸稅的入息 H<;~u:;8Q  
income collected in advance預收收益 .6I'V3:Kg  
income derived beneficially所得並享有實益的入息 sTep2W.9  
income distribution入息分配；收入分配；收益分配 ]0SqLe  
income from employment受僱的收入 B2KBJ4rI[1  
income group入息組別 s?&S<k-=fr