[专业英语]注册会计师英语加试实用资料5 [复制链接]

： {Z k^J  
IBA Credit Limited港基國際財務有限公司 o)XrC   
IBU International Finance LimitedIBU國際財務有限公司 _|US`,kfc  
idle fund游資；閒置資金 gdeM,A|  
illegal consideration違法代價 <[\I`kzq  
illegal loan不合法貸款 !b_(|~7Lc  
immediate interest直接及現有的利益 !*Is0``  
immediate outlook for the economy經濟近期展望 Bk\Y v0  
immediate parties有直接關係的各方 i[9yu-  
immigration-linked investment scheme與移民有關的投資計劃 jUM'f24  
immovable property不動產 /V09Na,N  
immunity豁免權；免除責任 QP.Lq}  
implicit price deflator內含平減物價指數 (9RfsV4^  
implied indemnity隱含彌償 jz_Y|"{`v  
import and export trade進出口貿易 eMnK@J  
import and export trade statistics進出口貿易統計數字 OC*28)  
import demand進口需求 "\EX)u9ze  
import deposit scheme進口保證金計劃 J@:Q(  
import duty進口稅 pk9Ics;y  
import price進口價格 }P?e31@:  
import surcharge進口附加稅；進口附加費 A0Nx?  
imported inflation進口通脹；輸入通脹 T='uqKW\  
imposition of tax課稅；徵稅 u ,3 B[  
imprest account預墊備用金帳戶；定額備用金帳戶 te(H6c#0  
imprest cash預墊備用現金；定額備用現金 FA*$ dwp  
imprest fund預墊備用金；定額備用金 60^j<O  
imprest warrant預墊備用金令 
%<-OdyM  
improper investment不當投資 1l$C3c  
imputed cost推算成本；設算成本 $,@}%NlHc  
imputed price估算價格 =oI[E~1<  
in absolute cash terms按絕對現金數值 enJ;#a A  
in absolute terms按絕對價值計算
:W,S  
in custody of firm商號保管 w"?Q0bhV9y  
in debt負債 Qz(2Iu{E]  
in denomination of...以……為單位 @ &
N  
in money terms按貨幣計算 '(@q"`n  
in net terms按淨額計算 g6%]uCFB  
in nominal terms按名義價值計算 ns>$  
in real terms按實值計算 w@^J.7h^  
in relative terms按相對價值計算 xH\\#4/  
in terms of value-added按增值額計算 0YFXF  
in the money正在賺錢；當時有利價；資金充裕 12U]=  
in value terms按價值計算 Uo >aQk  
inactive warrant不活躍認股權證 %urvX$r4K  
inchoate instrument不完整的票據 b_RO%L:"yL  
Inchroy Credit Corporation Limited英利信用財務有限公司 +"-l~`+<es  
incidence of taxation納稅負擔 r%f Q$q>
 
incidental expenses雜項開支 ~'%d]s+q  
incidental outlay附帶開支 aI&~aezmN  
income入息；收入；收益 D/Ki^E  
income after deductions扣除後入息實額 `z'
8"s  
income and expenditure account收支帳；收支結算表；收支表 Ck )W=  
income approach入息計算法 i'li;xUhZ  
income band入息組別 3XlQ4  
income chargeable to salaries tax應課薪俸稅的入息 Qw2`@P8W  
income collected in advance預收收益 ISC>]`  
income derived beneficially所得並享有實益的入息 &Tt7VYJfIV  
income distribution入息分配；收入分配；收益分配 ?YR;o4  
income from employment受僱的收入 B-N//ef}  
income group入息組別 ((A@VcX