[专业英语]注册会计师英语加试实用资料5 [复制链接]

： z/,&w_8,:  
IBA Credit Limited港基國際財務有限公司 m "96%sB  
IBU International Finance LimitedIBU國際財務有限公司 }<^QW't_Y  
idle fund游資；閒置資金 G8&/Ic  
illegal consideration違法代價 #z+?t  
illegal loan不合法貸款 yA#nnu1  
immediate interest直接及現有的利益 $!$,cKPl5  
immediate outlook for the economy經濟近期展望 zbI|3  
immediate parties有直接關係的各方 o V pq*"  
immigration-linked investment scheme與移民有關的投資計劃 A(*c|A
j9  
immovable property不動產 F:og:[  
immunity豁免權；免除責任 !Ahxi);a  
implicit price deflator內含平減物價指數 x~Dj2 F]  
implied indemnity隱含彌償 L'w]O -86  
import and export trade進出口貿易 jyB Ys& v  
import and export trade statistics進出口貿易統計數字 =!\Y;rk  
import demand進口需求 GOOm] ]I  
import deposit scheme進口保證金計劃 E=V p%08(  
import duty進口稅 waU2C2!w
 
import price進口價格 ~@DdN5  
import surcharge進口附加稅；進口附加費 <eZ*LK?   
imported inflation進口通脹；輸入通脹 ~o
wodc  
imposition of tax課稅；徵稅 O-huC:zZh  
imprest account預墊備用金帳戶；定額備用金帳戶 )-X/"d  
imprest cash預墊備用現金；定額備用現金 < 0YoZSNGj  
imprest fund預墊備用金；定額備用金 /;kSa}"Q  
imprest warrant預墊備用金令 Y]tbwOle  
improper investment不當投資 Cu!]-c{  
imputed cost推算成本；設算成本 O7p=N8V  
imputed price估算價格 /+1(,S  
in absolute cash terms按絕對現金數值 3 W%j^nM  
in absolute terms按絕對價值計算 \ef:H&r  
in custody of firm商號保管 BOWBD@y  
in debt負債 7pou(U  
in denomination of...以……為單位 dI|D c  
in money terms按貨幣計算 D^gS.X^  
in net terms按淨額計算 %lD+57=  
in nominal terms按名義價值計算 }|%1LL^pB  
in real terms按實值計算 &%%ix#iF  
in relative terms按相對價值計算 |Sm/s;&c6  
in terms of value-added按增值額計算 qtmKX  
in the money正在賺錢；當時有利價；資金充裕 9w~SzpJ%  
in value terms按價值計算 )N*Jc @Y@  
inactive warrant不活躍認股權證 |
s;']  
inchoate instrument不完整的票據 0HUylnXf0  
Inchroy Credit Corporation Limited英利信用財務有限公司 3I(;c ,S  
incidence of taxation納稅負擔 x[0O*ty-*<  
incidental expenses雜項開支 A$]s{`  
incidental outlay附帶開支 b;%t*?t  
income入息；收入；收益 +H28F_#  
income after deductions扣除後入息實額 XDHi4i47`o  
income and expenditure account收支帳；收支結算表；收支表 )_1 GPS  
income approach入息計算法 )XHn.>]nc  
income band入息組別 }8POm#  
income chargeable to salaries tax應課薪俸稅的入息 tt#dO@G#Fe  
income collected in advance預收收益 QZtQogNy#  
income derived beneficially所得並享有實益的入息 ~d].<Be  
income distribution入息分配；收入分配；收益分配 ]jYFrOMy4S  
income from employment受僱的收入 R1D ;  
income group入息組別 N/ f7"~+`