[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 25/M2u?  
IBU International Finance LimitedIBU國際財務有限公司 VPUm4%?p$  
idle fund游資；閒置資金 g$^I/OK?
 
illegal consideration違法代價 _g%h:G&^  
illegal loan不合法貸款 wG",Obja  
immediate interest直接及現有的利益 (x1 #_~  
immediate outlook for the economy經濟近期展望 Fg^Z g\
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immediate parties有直接關係的各方 3?uah'D5  
immigration-linked investment scheme與移民有關的投資計劃 s E0 ldN"  
immovable property不動產 f6JC>Np  
immunity豁免權；免除責任 .aD=d\  
implicit price deflator內含平減物價指數 u$nYdda
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implied indemnity隱含彌償 4nU+Wj?T  
import and export trade進出口貿易 Ag_I'  
import and export trade statistics進出口貿易統計數字 O[\obi"}  
import demand進口需求 R[f@g;h  
import deposit scheme進口保證金計劃 N5Ih+8zT  
import duty進口稅 }= (|3\v  
import price進口價格 Mo0pN\A}h  
import surcharge進口附加稅；進口附加費 'WcP+4c  
imported inflation進口通脹；輸入通脹 C
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imposition of tax課稅；徵稅
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imprest account預墊備用金帳戶；定額備用金帳戶 5v5K}hx  
imprest cash預墊備用現金；定額備用現金 7"s8G7  
imprest fund預墊備用金；定額備用金 7cV GB  
imprest warrant預墊備用金令 /}R*'y  
improper investment不當投資 _OvIi~KW+  
imputed cost推算成本；設算成本 z1m$8-4  
imputed price估算價格 m!^z{S
  
in absolute cash terms按絕對現金數值 n--w
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in absolute terms按絕對價值計算 2sYOO>  
in custody of firm商號保管 epQdj=h  
in debt負債 eWU@@$9  
in denomination of...以……為單位 BOWR}n!g  
in money terms按貨幣計算 >NAg*1  
in net terms按淨額計算 y({EF~w  
in nominal terms按名義價值計算 i3U_G^8  
in real terms按實值計算 +=g9T`YbE  
in relative terms按相對價值計算 T56%3i  
in terms of value-added按增值額計算 .;jp 2^  
in the money正在賺錢；當時有利價；資金充裕 Cbjx{  
in value terms按價值計算 )=6o,  
inactive warrant不活躍認股權證 O`D,>=[  
inchoate instrument不完整的票據 Erq%Ck(  
Inchroy Credit Corporation Limited英利信用財務有限公司 ,Ep41v;T%`  
incidence of taxation納稅負擔 :2E?|}`7\  
incidental expenses雜項開支 Z Ne(sg~G  
incidental outlay附帶開支 Is#w=s}2  
income入息；收入；收益 q !Nb-O{  
income after deductions扣除後入息實額 &b!|Y  
income and expenditure account收支帳；收支結算表；收支表 yvt :/X  
income approach入息計算法 jZP ~!q  
income band入息組別 iw0|A  
income chargeable to salaries tax應課薪俸稅的入息 ZFa<{J<2  
income collected in advance預收收益 M\)(_I)V=  
income derived beneficially所得並享有實益的入息 )sG/H8  
income distribution入息分配；收入分配；收益分配 2sOetmWE7  
income from employment受僱的收入 _p,1m[&M   
income group入息組別 ;SVA
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