[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 h=YY> x  
IBU International Finance LimitedIBU國際財務有限公司 fGb(=l  
idle fund游資；閒置資金 =1)yI>2e%}  
illegal consideration違法代價 _ZIaEJjH/  
illegal loan不合法貸款 h1G]w/.ws  
immediate interest直接及現有的利益 ~-lIOQ.v  
immediate outlook for the economy經濟近期展望 ST)l0c+Y>  
immediate parties有直接關係的各方 z|F>+6l"Y7  
immigration-linked investment scheme與移民有關的投資計劃 uNl<=1  
immovable property不動產 IV;juFw}G  
immunity豁免權；免除責任 inZMq(_@$  
implicit price deflator內含平減物價指數 W"AWhi{h  
implied indemnity隱含彌償 KM< +9`  
import and export trade進出口貿易 $&EZVZ{r  
import and export trade statistics進出口貿易統計數字 ygS*))7 r  
import demand進口需求 ?c"No|@+  
import deposit scheme進口保證金計劃 PV(bJ7&R  
import duty進口稅 9c9-1iS  
import price進口價格 j#Ly!%d p  
import surcharge進口附加稅；進口附加費 !Qjpj KRy  
imported inflation進口通脹；輸入通脹 *pw:oTO  
imposition of tax課稅；徵稅 |^C?~g  
imprest account預墊備用金帳戶；定額備用金帳戶 r-'\<d(J$  
imprest cash預墊備用現金；定額備用現金 3l->$R]  
imprest fund預墊備用金；定額備用金 mLPQ5`_  
imprest warrant預墊備用金令 djqSW9  
improper investment不當投資 %MU<S9k  
imputed cost推算成本；設算成本 ,AGK O,
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imputed price估算價格 ?0hk~8c  
in absolute cash terms按絕對現金數值 7 ;|jq39  
in absolute terms按絕對價值計算 ]o$Kh$~5  
in custody of firm商號保管 )9##m
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in debt負債 99G/(Z}  
in denomination of...以……為單位 R}llj$?  
in money terms按貨幣計算 f,d @*E  
in net terms按淨額計算 Y<:%_]]  
in nominal terms按名義價值計算 dwv xV$Nt  
in real terms按實值計算 i' %V}2  
in relative terms按相對價值計算 RZjTUMAz4  
in terms of value-added按增值額計算 l6Ze6X I  
in the money正在賺錢；當時有利價；資金充裕 })T}e7>T  
in value terms按價值計算 Xp1xhb*^  
inactive warrant不活躍認股權證 )J<Li!3  
inchoate instrument不完整的票據 knh^q;q*  
Inchroy Credit Corporation Limited英利信用財務有限公司 LT!.M m  
incidence of taxation納稅負擔 ?(*KQ#d  
incidental expenses雜項開支 JMuUj_^}7  
incidental outlay附帶開支 =bded(3Z  
income入息；收入；收益 YTL [z:k}  
income after deductions扣除後入息實額 ;T/W7=4CZ  
income and expenditure account收支帳；收支結算表；收支表 6|X  
income approach入息計算法 $n(?oyf  
income band入息組別 YUfuS3sX}  
income chargeable to salaries tax應課薪俸稅的入息 ppN96-]^0  
income collected in advance預收收益 '1~mnmiP  
income derived beneficially所得並享有實益的入息 BqvOi ~l  
income distribution入息分配；收入分配；收益分配 Lx8^V7X  
income from employment受僱的收入 [ 8N1tZ{`  
income group入息組別 "@Ra>qb