[专业英语]注册会计师英语加试实用资料5 [复制链接]

： Vwp>:'Pu  
IBA Credit Limited港基國際財務有限公司 VgXT4gO!  
IBU International Finance LimitedIBU國際財務有限公司 aU;X&g+_)  
idle fund游資；閒置資金 }}k%.Qb  
illegal consideration違法代價 3\Xk)a_  
illegal loan不合法貸款 (.N n|lY<i  
immediate interest直接及現有的利益 ,Dv*<La`\  
immediate outlook for the economy經濟近期展望 { H,O@  
immediate parties有直接關係的各方 $MgO)bH  
immigration-linked investment scheme與移民有關的投資計劃 (enr{1  
immovable property不動產 VE]TT><  
immunity豁免權；免除責任 !q$VnqFk
 
implicit price deflator內含平減物價指數 }5PC5
3q
  
implied indemnity隱含彌償 A v>v\ :.>  
import and export trade進出口貿易 vX>{1`e{S  
import and export trade statistics進出口貿易統計數字 Caj H;K\  
import demand進口需求  cRKLyb  
import deposit scheme進口保證金計劃 olQP>sa  
import duty進口稅 C1f$^
N  
import price進口價格 K@n-#  
import surcharge進口附加稅；進口附加費 U:~]>B $  
imported inflation進口通脹；輸入通脹
3.
dSS  
imposition of tax課稅；徵稅 F6~ ;f;  
imprest account預墊備用金帳戶；定額備用金帳戶 tOVTHx3E]  
imprest cash預墊備用現金；定額備用現金 *Jcd_D\-(1  
imprest fund預墊備用金；定額備用金 38&K"  
imprest warrant預墊備用金令 On O_7'4 t  
improper investment不當投資 +vJ}'uR3P  
imputed cost推算成本；設算成本 =k d
-rIBc  
imputed price估算價格 XPrnQJ  
in absolute cash terms按絕對現金數值 q<.k:v&  
in absolute terms按絕對價值計算 l$!ExXEZO;  
in custody of firm商號保管 sQ\HIU%]  
in debt負債 =W')jKe0  
in denomination of...以……為單位 !lg_zAV  
in money terms按貨幣計算 ^vh!1"T  
in net terms按淨額計算 U&(gNuR>J  
in nominal terms按名義價值計算 -}xK> ["  
in real terms按實值計算 hy#nK:B  
in relative terms按相對價值計算 IIMf\JdM  
in terms of value-added按增值額計算 Z~(X[Zl :  
in the money正在賺錢；當時有利價；資金充裕 jHT^I as  
in value terms按價值計算 =@O&$&  
inactive warrant不活躍認股權證 rg[#(  
inchoate instrument不完整的票據 1h`F*:nva  
Inchroy Credit Corporation Limited英利信用財務有限公司 J0bcW25  
incidence of taxation納稅負擔 PfYeV/M|  
incidental expenses雜項開支 `yl|
NL  
incidental outlay附帶開支 A]QGaWK  
income入息；收入；收益 g'km*EV  
income after deductions扣除後入息實額 SefF Ci%4  
income and expenditure account收支帳；收支結算表；收支表 xv>8rW(Np5  
income approach入息計算法 kn$SG  
income band入息組別 1M)8
8&  
income chargeable to salaries tax應課薪俸稅的入息 ci?\W 6  
income collected in advance預收收益 $bpu  
income derived beneficially所得並享有實益的入息 3r^||(_u  
income distribution入息分配；收入分配；收益分配 dw}ge,bBic  
income from employment受僱的收入 D)4#AI  
income group入息組別 =j w?*