[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 -M[5K/[  
IBU International Finance LimitedIBU國際財務有限公司 =<33(   
idle fund游資；閒置資金 U15Hq*8Z  
illegal consideration違法代價 r}vI#;&  
illegal loan不合法貸款 0n3O;=[aV  
immediate interest直接及現有的利益 YHeB<v  
immediate outlook for the economy經濟近期展望 KN+*_L-  
immediate parties有直接關係的各方 {d7KJmN  
immigration-linked investment scheme與移民有關的投資計劃 d~[>%&  
immovable property不動產 Q7#Q6- Q  
immunity豁免權；免除責任 |4-
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implicit price deflator內含平減物價指數 OjZ+gl}  
implied indemnity隱含彌償 5(U.<  
import and export trade進出口貿易 gk]r:p<O  
import and export trade statistics進出口貿易統計數字 v3@)q0@  
import demand進口需求 ]A' e+RD4k  
import deposit scheme進口保證金計劃 ]bS\*q0Zf(  
import duty進口稅 N 4,w  
import price進口價格 J.O;c5wL  
import surcharge進口附加稅；進口附加費 h! )(R<  
imported inflation進口通脹；輸入通脹 ][_:{ N/  
imposition of tax課稅；徵稅 7 H<_ wW  
imprest account預墊備用金帳戶；定額備用金帳戶 Is88+,O  
imprest cash預墊備用現金；定額備用現金 Z/ThYbk  
imprest fund預墊備用金；定額備用金 ew"[]eZ:ut  
imprest warrant預墊備用金令 -G *u2i_*  
improper investment不當投資 xp,H5 m%  
imputed cost推算成本；設算成本 ^{Mx?]z  
imputed price估算價格 VSP[G ,J.  
in absolute cash terms按絕對現金數值 qLPI^g,  
in absolute terms按絕對價值計算 fxiq
,o0  
in custody of firm商號保管 Mb/R+:C`  
in debt負債 
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in denomination of...以……為單位 l sUQ7%f  
in money terms按貨幣計算 r%xNfTa  
in net terms按淨額計算 0jg-]  
in nominal terms按名義價值計算 Y4b"(ZhM_  
in real terms按實值計算 =zbrXtp,  
in relative terms按相對價值計算 n}._Nb 5  
in terms of value-added按增值額計算 KXdls(ROP  
in the money正在賺錢；當時有利價；資金充裕 ^(6.P)$  
in value terms按價值計算 @c.QrKSaD  
inactive warrant不活躍認股權證 g=Qj9Z  
inchoate instrument不完整的票據 n){\KIU/O  
Inchroy Credit Corporation Limited英利信用財務有限公司 ,@>B#%Nz  
incidence of taxation納稅負擔 \w`Il"} V  
incidental expenses雜項開支 I*}:C  
incidental outlay附帶開支 '3<YZWS  
income入息；收入；收益 B|!YGfL  
income after deductions扣除後入息實額 ,',fO?Qv'  
income and expenditure account收支帳；收支結算表；收支表 ql_aDoj  
income approach入息計算法 
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income band入息組別 U8.DPRa  
income chargeable to salaries tax應課薪俸稅的入息 >Axe7<l  
income collected in advance預收收益 a:P% r  
income derived beneficially所得並享有實益的入息 &Cdd  
income distribution入息分配；收入分配；收益分配 Ho\z^w+T`  
income from employment受僱的收入 &uk?1Z#j  
income group入息組別 sy]
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