[专业英语]注册会计师英语加试实用资料5 [复制链接]

： GG=R!+p2  
IBA Credit Limited港基國際財務有限公司 Fkvf[!Ci  
IBU International Finance LimitedIBU國際財務有限公司 MnPk+eNJm  
idle fund游資；閒置資金 j^T i6F>f  
illegal consideration違法代價 O0Pb"ou_h.  
illegal loan不合法貸款 0en Bq>vr  
immediate interest直接及現有的利益 Tlar@lC|u  
immediate outlook for the economy經濟近期展望 n>XfX t =  
immediate parties有直接關係的各方 } %bP9  
immigration-linked investment scheme與移民有關的投資計劃 3oQ?
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immovable property不動產 _O$7*k  
immunity豁免權；免除責任 "y7IH GJ\3  
implicit price deflator內含平減物價指數 #xoFcjRE  
implied indemnity隱含彌償 z+5%.^Re  
import and export trade進出口貿易 _'}Mg7,V  
import and export trade statistics進出口貿易統計數字 Ivx]DXR|  
import demand進口需求 xTGdh  
import deposit scheme進口保證金計劃 )*`cJ_t  
import duty進口稅 KsDovy<  
import price進口價格 lzbAx  
import surcharge進口附加稅；進口附加費 J=?P`\h  
imported inflation進口通脹；輸入通脹 
s#p\ r  
imposition of tax課稅；徵稅 VkD}gJY  
imprest account預墊備用金帳戶；定額備用金帳戶 '89nyx&W  
imprest cash預墊備用現金；定額備用現金 WNK)IC~c  
imprest fund預墊備用金；定額備用金 B.#.
gB#C  
imprest warrant預墊備用金令 6k6}SlN[  
improper investment不當投資 "nA~/t=  
imputed cost推算成本；設算成本 {3qlx1w  
imputed price估算價格 dr gCr:Gf  
in absolute cash terms按絕對現金數值 oXgi#(y  
in absolute terms按絕對價值計算 _@D"XL#L  
in custody of firm商號保管 G6XDPr
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in debt負債 PLueH/gC.  
in denomination of...以……為單位 DyC
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in money terms按貨幣計算 m85Hx1!p.  
in net terms按淨額計算 QB<~+dW  
in nominal terms按名義價值計算 VUUE2k;^  
in real terms按實值計算 c\.7Z=D  
in relative terms按相對價值計算 1~
ZFkcV_C  
in terms of value-added按增值額計算 DmiZ"A  
in the money正在賺錢；當時有利價；資金充裕 >|rU*+I`  
in value terms按價值計算 hkDe
w0k  
inactive warrant不活躍認股權證 3y}8|ML  
inchoate instrument不完整的票據 s(8e)0Tl  
Inchroy Credit Corporation Limited英利信用財務有限公司 fA"9eUu  
incidence of taxation納稅負擔 2o<aEn&7|e  
incidental expenses雜項開支 aflBDo1c  
incidental outlay附帶開支 .!)i   
income入息；收入；收益 fo_*Uva_  
income after deductions扣除後入息實額 oqa8v6yG'  
income and expenditure account收支帳；收支結算表；收支表 q^eLbivVE  
income approach入息計算法 NI85|*h  
income band入息組別
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income chargeable to salaries tax應課薪俸稅的入息 m9mkZ:r(kV  
income collected in advance預收收益 Zo#c[9IaC  
income derived beneficially所得並享有實益的入息 (2(y9r*1  
income distribution入息分配；收入分配；收益分配 -J;;6aA  
income from employment受僱的收入 kLe{3>}j  
income group入息組別 "Ky&x$dje