[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 oMj"l#a*  
IBU International Finance LimitedIBU國際財務有限公司 v#%rjml[  
idle fund游資；閒置資金 x"e;T,c  
illegal consideration違法代價 J'X}6Q  
illegal loan不合法貸款 Sl,DZ!  
immediate interest直接及現有的利益 @Xl(A]w%!  
immediate outlook for the economy經濟近期展望 B=& [Z2  
immediate parties有直接關係的各方 nsU7cLf"^V  
immigration-linked investment scheme與移民有關的投資計劃 j;]I -M[  
immovable property不動產 "I/05k K  
immunity豁免權；免除責任  &kmaKc  
implicit price deflator內含平減物價指數 *af\U3kx  
implied indemnity隱含彌償 y 2> 93m  
import and export trade進出口貿易 A'z]?xQR  
import and export trade statistics進出口貿易統計數字 t,|Apl]  
import demand進口需求 w+ !c9  
import deposit scheme進口保證金計劃 '`k7l7I[@  
import duty進口稅 `mz}D76~#  
import price進口價格 _.; PLq~0  
import surcharge進口附加稅；進口附加費 Za|iU`e\  
imported inflation進口通脹；輸入通脹 fGlvum  
imposition of tax課稅；徵稅 Y:TfD{Xgc  
imprest account預墊備用金帳戶；定額備用金帳戶 *eIX"&ba  
imprest cash預墊備用現金；定額備用現金 AYfOETz  
imprest fund預墊備用金；定額備用金 %"Um8`]FVg  
imprest warrant預墊備用金令 bTimJp [b  
improper investment不當投資 ,5;M(ft#  
imputed cost推算成本；設算成本 hHJvLs>^  
imputed price估算價格 +d\o|}c  
in absolute cash terms按絕對現金數值 `~)?OTzU#  
in absolute terms按絕對價值計算 <PDCM8  
in custody of firm商號保管 +\Jo^\  
in debt負債 0q"4\#4l  
in denomination of...以……為單位 |JIlp"[  
in money terms按貨幣計算 M^ :JhX{  
in net terms按淨額計算 ?m]vk|>  
in nominal terms按名義價值計算 yO)xN=o^\  
in real terms按實值計算 &@oI/i&0B  
in relative terms按相對價值計算 yM@sGz6c!  
in terms of value-added按增值額計算 VtLRl0/  
in the money正在賺錢；當時有利價；資金充裕 mc?I
M(t  
in value terms按價值計算 q x)\{By  
inactive warrant不活躍認股權證 ;O`f+rG~  
inchoate instrument不完整的票據 f)T\   
Inchroy Credit Corporation Limited英利信用財務有限公司 cmXbkM  
incidence of taxation納稅負擔 _dd! nU\A|  
incidental expenses雜項開支 Hvk~BP' m  
incidental outlay附帶開支 -z`FKej   
income入息；收入；收益 aH1CX<3)~  
income after deductions扣除後入息實額 3(V0
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income and expenditure account收支帳；收支結算表；收支表 3xs<w7  
income approach入息計算法 $uTrM8  
income band入息組別 SzMh  
income chargeable to salaries tax應課薪俸稅的入息 vK)'3 %  
income collected in advance預收收益 zBy} >Jx  
income derived beneficially所得並享有實益的入息 JyE-
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income distribution入息分配；收入分配；收益分配 g]vB\5uA:  
income from employment受僱的收入 T
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income group入息組別 {UP[iw$~