[专业英语]注册会计师英语加试实用资料5 [复制链接]

： =>e?l8`%
 
IBA Credit Limited港基國際財務有限公司 \4/:^T}*  
IBU International Finance LimitedIBU國際財務有限公司 p8$\uo9YQ  
idle fund游資；閒置資金 ~K_]N/ >  
illegal consideration違法代價 uvR0TIF4  
illegal loan不合法貸款 [
6G=yp
 
immediate interest直接及現有的利益 fJvr+4i4k  
immediate outlook for the economy經濟近期展望 (I>HWRH  
immediate parties有直接關係的各方 +<GrRYbC  
immigration-linked investment scheme與移民有關的投資計劃 `!<x "xKu  
immovable property不動產 ZMP?'0h=  
immunity豁免權；免除責任 <|B$dz?r  
implicit price deflator內含平減物價指數 0 -!?W  
implied indemnity隱含彌償 3,%nkW  
import and export trade進出口貿易 v*smI7aH  
import and export trade statistics進出口貿易統計數字 5Ws5X_?d  
import demand進口需求 v^<<[I2 C  
import deposit scheme進口保證金計劃 <=$rU232}  
import duty進口稅 i
x(U:'{  
import price進口價格 gHp'3SnS  
import surcharge進口附加稅；進口附加費 }!eF
  
imported inflation進口通脹；輸入通脹 H U:1f)aa  
imposition of tax課稅；徵稅 ! Zno[R  
imprest account預墊備用金帳戶；定額備用金帳戶 M\9at\$  
imprest cash預墊備用現金；定額備用現金 &qNP?>C!=  
imprest fund預墊備用金；定額備用金 i<'
{Y  
imprest warrant預墊備用金令 Tavtr9L0XY  
improper investment不當投資 +GRxH uW,  
imputed cost推算成本；設算成本 gkSGRshf  
imputed price估算價格 ,\BfmC_i  
in absolute cash terms按絕對現金數值 A J<iM)l|
 
in absolute terms按絕對價值計算 9)ACgz&(  
in custody of firm商號保管 [t {vYo  
in debt負債 <m~T>Ql1  
in denomination of...以……為單位 u4go*#  
in money terms按貨幣計算 rat=)n)"t  
in net terms按淨額計算 yW%&_s0  
in nominal terms按名義價值計算 :yd=No@  
in real terms按實值計算 Ngn\ nkf  
in relative terms按相對價值計算 N5[_a/  
in terms of value-added按增值額計算 Z'voCWCd  
in the money正在賺錢；當時有利價；資金充裕 qJ#L )  
in value terms按價值計算 kqjxJ5  
inactive warrant不活躍認股權證 z~GVvgd  
inchoate instrument不完整的票據 zG&WWc`K  
Inchroy Credit Corporation Limited英利信用財務有限公司 9m%7
dsv  
incidence of taxation納稅負擔 \/? ! 6~  
incidental expenses雜項開支 $
ijx#a&O  
incidental outlay附帶開支 -fb1cv~N  
income入息；收入；收益 ?y+\v'3v  
income after deductions扣除後入息實額 j:3A;r\  
income and expenditure account收支帳；收支結算表；收支表 #N<s^KYG-  
income approach入息計算法 Ej;Vr~Wi  
income band入息組別 SIKk|I)  
income chargeable to salaries tax應課薪俸稅的入息 43UJ#r F  
income collected in advance預收收益 :7HVBH  
income derived beneficially所得並享有實益的入息
.d<~a1k  
income distribution入息分配；收入分配；收益分配 *O"%tp6  
income from employment受僱的收入 X7'h@>R  
income group入息組別 [X0k {FR