[专业英语]注册会计师英语加试实用资料5 [复制链接]

： yd$y\pN=<  
IBA Credit Limited港基國際財務有限公司 cOSUe_S0w[  
IBU International Finance LimitedIBU國際財務有限公司 [1Rs~T"  
idle fund游資；閒置資金 tG'c79D\  
illegal consideration違法代價 M%m$5[;n  
illegal loan不合法貸款 k2~j:&p  
immediate interest直接及現有的利益 iVE+c"c!2&  
immediate outlook for the economy經濟近期展望 IIzdCa{l  
immediate parties有直接關係的各方 yo5|~"yZY  
immigration-linked investment scheme與移民有關的投資計劃 \ 7RP6o  
immovable property不動產 FKPI{l  
immunity豁免權；免除責任 :^K|u^_>P  
implicit price deflator內含平減物價指數 5=eGiF;0\  
implied indemnity隱含彌償 n,`&f~tap  
import and export trade進出口貿易 "Mth<%i  
import and export trade statistics進出口貿易統計數字 cYK3>p A  
import demand進口需求 AyddkjX  
import deposit scheme進口保證金計劃 -g~$HTsGm  
import duty進口稅 |#k1a:  
import price進口價格 |, o!O39}>  
import surcharge進口附加稅；進口附加費 1r$q $\  
imported inflation進口通脹；輸入通脹 {=TD^>?  
imposition of tax課稅；徵稅 (fC [ Y  
imprest account預墊備用金帳戶；定額備用金帳戶 N G4wtDa  
imprest cash預墊備用現金；定額備用現金 1Ypru<.)W  
imprest fund預墊備用金；定額備用金 ^XV$J-  
imprest warrant預墊備用金令 ,{$:Q}`  
improper investment不當投資 \\
_Qv  
imputed cost推算成本；設算成本 HA| YLj?|g  
imputed price估算價格 >k"/:g^t  
in absolute cash terms按絕對現金數值 Pt E>08  
in absolute terms按絕對價值計算 k@^)>J^  
in custody of firm商號保管 ds`a6>746  
in debt負債 ) b?HK SqI  
in denomination of...以……為單位 p tMysYT'  
in money terms按貨幣計算 #, Rmu  
in net terms按淨額計算 H13|bM<  
in nominal terms按名義價值計算 Wcbb3N$+  
in real terms按實值計算 u>}k+8~  
in relative terms按相對價值計算 K*>lq|iu  
in terms of value-added按增值額計算 bEbnZ<kz*  
in the money正在賺錢；當時有利價；資金充裕 bUt?VR}P(  
in value terms按價值計算 |+%K89W  
inactive warrant不活躍認股權證 RV-
7y^[]^  
inchoate instrument不完整的票據 Ie4}F|#=  
Inchroy Credit Corporation Limited英利信用財務有限公司 5TqX;=B  
incidence of taxation納稅負擔 |dK_^~;o  
incidental expenses雜項開支 $5l8V  
incidental outlay附帶開支 .7" f~%&oP  
income入息；收入；收益 nI&Tr_"tm  
income after deductions扣除後入息實額 ;a2TONW   
income and expenditure account收支帳；收支結算表；收支表 ~!\n
 
income approach入息計算法 *G^QS"%  
income band入息組別 K_(o D O  
income chargeable to salaries tax應課薪俸稅的入息 7Q2"]f,$CQ  
income collected in advance預收收益 d n3sh<  
income derived beneficially所得並享有實益的入息 L"9,
K8  
income distribution入息分配；收入分配；收益分配 #7GbG\  
income from employment受僱的收入 |d&a&6U:  
income group入息組別 k1W q$KCwG