[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 Uw-p758dD  
IBU International Finance LimitedIBU國際財務有限公司 qjJBcu_C'S  
idle fund游資；閒置資金 Sp}D;7  
illegal consideration違法代價 0w'j+  
illegal loan不合法貸款 G a;.a  
immediate interest直接及現有的利益 vvB(r!  
immediate outlook for the economy經濟近期展望 FVv8--  
immediate parties有直接關係的各方 j7FN\ cz  
immigration-linked investment scheme與移民有關的投資計劃 H* ,,^  
immovable property不動產 OI} &m^IOo  
immunity豁免權；免除責任 x5dWBGH  
implicit price deflator內含平減物價指數 S1_6C:^k  
implied indemnity隱含彌償 +6smsL~<#v  
import and export trade進出口貿易 '^%~JyU  
import and export trade statistics進出口貿易統計數字 G>YAJo  
import demand進口需求 o ]Jv;Iy@?  
import deposit scheme進口保證金計劃 Y=Z1Tdxa|  
import duty進口稅 PUQES(&  
import price進口價格 Fg$3N5*
 
import surcharge進口附加稅；進口附加費 =5D nR  
imported inflation進口通脹；輸入通脹 krq/7|  
imposition of tax課稅；徵稅 Y\],2[liF  
imprest account預墊備用金帳戶；定額備用金帳戶 m`4R]L]  
imprest cash預墊備用現金；定額備用現金 D2YZ9e
  
imprest fund預墊備用金；定額備用金 /$n ~lf  
imprest warrant預墊備用金令 c/L>>t  
improper investment不當投資 eMOD;{Q?X  
imputed cost推算成本；設算成本 D3Jr3 %>  
imputed price估算價格 VhT= l  
in absolute cash terms按絕對現金數值 `"iY*  
in absolute terms按絕對價值計算 hA 3HVP_  
in custody of firm商號保管 D7]#Xk2  
in debt負債 KPSh#x&I  
in denomination of...以……為單位 IYWjHE+)d  
in money terms按貨幣計算 gIR^)m  
in net terms按淨額計算 G.+l7bnZM  
in nominal terms按名義價值計算 `< ^VR[Mx  
in real terms按實值計算 $&|y<Y=  
in relative terms按相對價值計算 j9qREf9)  
in terms of value-added按增值額計算 3`O?16O  
in the money正在賺錢；當時有利價；資金充裕 7;.xc{  
in value terms按價值計算 g#NZ ,~  
inactive warrant不活躍認股權證 /w QL  
inchoate instrument不完整的票據 ]U[X1W+@
 
Inchroy Credit Corporation Limited英利信用財務有限公司 k>}g\a,  
incidence of taxation納稅負擔 IUGz =%[  
incidental expenses雜項開支 r8xyd"Axy  
incidental outlay附帶開支 c~
A4gtB=  
income入息；收入；收益 -B#yy]8  
income after deductions扣除後入息實額 %zC[KE*~  
income and expenditure account收支帳；收支結算表；收支表 nmlPX7!{$  
income approach入息計算法 |eoid?=  
income band入息組別 GwsY-jf  
income chargeable to salaries tax應課薪俸稅的入息 R cY>k  
income collected in advance預收收益 P ]N [y  
income derived beneficially所得並享有實益的入息 zWw2
V}U!  
income distribution入息分配；收入分配；收益分配 {P8[X@Lu  
income from employment受僱的收入 Gy1xG.yM~  
income group入息組別 ?!w^`D0}o