[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
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IBU International Finance LimitedIBU國際財務有限公司 c#9 zw[y-L  
idle fund游資；閒置資金 (m3p28Q?  
illegal consideration違法代價 NLb/Bja  
illegal loan不合法貸款 A@'):V8_%C  
immediate interest直接及現有的利益 ..;LU:F  
immediate outlook for the economy經濟近期展望 $
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immediate parties有直接關係的各方 Tjure]wQz  
immigration-linked investment scheme與移民有關的投資計劃 OY~5o&Oa  
immovable property不動產 bz H5Lc{%  
immunity豁免權；免除責任 @c$mc  
implicit price deflator內含平減物價指數 zG
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implied indemnity隱含彌償 1aYO:ZPy  
import and export trade進出口貿易 9 J5Z'd_  
import and export trade statistics進出口貿易統計數字 ]2zx}D4f  
import demand進口需求 3{CGYd]_u  
import deposit scheme進口保證金計劃 ,`+y4Z6`W2  
import duty進口稅 (U/[i.r5Cj  
import price進口價格 >1s:F5u"  
import surcharge進口附加稅；進口附加費 RWTv,pLK  
imported inflation進口通脹；輸入通脹 @uY%;%Pa8  
imposition of tax課稅；徵稅 {br4B7b  
imprest account預墊備用金帳戶；定額備用金帳戶 .(9IAAwKn  
imprest cash預墊備用現金；定額備用現金 [Z Ea3/  
imprest fund預墊備用金；定額備用金 : Np&G4IM>  
imprest warrant預墊備用金令 u#=N8
 
improper investment不當投資 Kt}dTpVFr  
imputed cost推算成本；設算成本 0?,EteR  
imputed price估算價格 
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in absolute cash terms按絕對現金數值 LZ&CGV"Z-  
in absolute terms按絕對價值計算 :Fj4YP"  
in custody of firm商號保管 8Yq6I>@!  
in debt負債 E pM 4+  
in denomination of...以……為單位 WHAEB1c#Q  
in money terms按貨幣計算 aeUm,'Y$  
in net terms按淨額計算  NX)7g}S  
in nominal terms按名義價值計算 E?Q=#+}U  
in real terms按實值計算 {2Gp+
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in relative terms按相對價值計算 z8z U3?  
in terms of value-added按增值額計算  ]g?G0m  
in the money正在賺錢；當時有利價；資金充裕 MiOSSl};  
in value terms按價值計算 }aX).u  
inactive warrant不活躍認股權證 K q!n`@  
inchoate instrument不完整的票據 Y,E:?  
Inchroy Credit Corporation Limited英利信用財務有限公司 mg >oB/,'Z  
incidence of taxation納稅負擔 s?%1/&.~  
incidental expenses雜項開支 k_}ICKzw1  
incidental outlay附帶開支 0
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income入息；收入；收益 f" Iv  
income after deductions扣除後入息實額 9MM4C  
income and expenditure account收支帳；收支結算表；收支表 Vi#(x9.  
income approach入息計算法 2?-}(F;Z  
income band入息組別 miN(a; Q2P  
income chargeable to salaries tax應課薪俸稅的入息 ;oR-\;]/.  
income collected in advance預收收益 3'& ]v6|  
income derived beneficially所得並享有實益的入息 ZTS*E,U%  
income distribution入息分配；收入分配；收益分配 p3x(:=
 
income from employment受僱的收入 Pi*,&D>{7  
income group入息組別 RNvtgZ}k{X