[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 i8=+<d  
IBU International Finance LimitedIBU國際財務有限公司 0fN; L;v  
idle fund游資；閒置資金 @ b}-<~  
illegal consideration違法代價 5#dJg a/88  
illegal loan不合法貸款 H4W!@
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immediate interest直接及現有的利益 n -x
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immediate outlook for the economy經濟近期展望 L!Gpk)}[i  
immediate parties有直接關係的各方 xQNGlVipZ@  
immigration-linked investment scheme與移民有關的投資計劃 >|1-o;UU  
immovable property不動產 Y 9BKd78Y  
immunity豁免權；免除責任 ~8)l/I=`);  
implicit price deflator內含平減物價指數 4!-/m7%eF  
implied indemnity隱含彌償 d}@n,3  
import and export trade進出口貿易 <}}u'5;^?x  
import and export trade statistics進出口貿易統計數字 $@~s O0q  
import demand進口需求 ,9$|"e&  
import deposit scheme進口保證金計劃 zw0u|q;#  
import duty進口稅 jN/snU2\0  
import price進口價格 #d$lN}8  
import surcharge進口附加稅；進口附加費 Y"TrF(C  
imported inflation進口通脹；輸入通脹 `X(H,Q}*;  
imposition of tax課稅；徵稅 F MT _X  
imprest account預墊備用金帳戶；定額備用金帳戶 ,2mq}u>WU  
imprest cash預墊備用現金；定額備用現金 q<cxmo0
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imprest fund預墊備用金；定額備用金 _D8:p>=  
imprest warrant預墊備用金令 O]t)`+%q  
improper investment不當投資 N,&bBp  
imputed cost推算成本；設算成本 ?v&2^d4C*F  
imputed price估算價格 #r@>.S=U]  
in absolute cash terms按絕對現金數值 -2Dgr\M  
in absolute terms按絕對價值計算 f;bVzti+w  
in custody of firm商號保管 +^[SXI^JaJ  
in debt負債 A$l  
in denomination of...以……為單位 C
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in money terms按貨幣計算 R+9 hog  
in net terms按淨額計算 Xvxrz{  
in nominal terms按名義價值計算 %Ybr5 $_  
in real terms按實值計算 27Vx<W  
in relative terms按相對價值計算 ,8stEp9~h]  
in terms of value-added按增值額計算 S~^]ib0  
in the money正在賺錢；當時有利價；資金充裕 QM {B(zH  
in value terms按價值計算 pJ/{X=y  
inactive warrant不活躍認股權證 <WL] (-9I:  
inchoate instrument不完整的票據 )O> M~  
Inchroy Credit Corporation Limited英利信用財務有限公司 b\H,+|i
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incidence of taxation納稅負擔 B
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incidental expenses雜項開支 Lv *USN  
incidental outlay附帶開支
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income入息；收入；收益 xN6}4JB  
income after deductions扣除後入息實額 %:7/ym[  
income and expenditure account收支帳；收支結算表；收支表 U K.=Y9  
income approach入息計算法 ;bFd*8?;  
income band入息組別 J!yK/*sO,  
income chargeable to salaries tax應課薪俸稅的入息 BipD8`a  
income collected in advance預收收益 9!6u Yf+  
income derived beneficially所得並享有實益的入息 '~xiD?:  
income distribution入息分配；收入分配；收益分配 6 df`]sc  
income from employment受僱的收入 wIF)(t-):  
income group入息組別 a4",BDx