[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 /'NUZ9  
IBU International Finance LimitedIBU國際財務有限公司 s7Qyfe&>  
idle fund游資；閒置資金 Wy,"cT  
illegal consideration違法代價 a^*B5G1(&  
illegal loan不合法貸款 &U0WkW  
immediate interest直接及現有的利益 s'AQUUrb<  
immediate outlook for the economy經濟近期展望 j@V$Mbv  
immediate parties有直接關係的各方 'Ix5,^M}B  
immigration-linked investment scheme與移民有關的投資計劃 +cw{aI`a8  
immovable property不動產 ;;6\q!7`  
immunity豁免權；免除責任 RhyegD  
implicit price deflator內含平減物價指數 |3|wdzV  
implied indemnity隱含彌償 \y,;Cfl<  
import and export trade進出口貿易 ujNt(7Cz  
import and export trade statistics進出口貿易統計數字 _3zU,qm+  
import demand進口需求 1YFAr}M  
import deposit scheme進口保證金計劃 KY8^BjY@  
import duty進口稅 Z c<]^QR  
import price進口價格 mC"7)&,F  
import surcharge進口附加稅；進口附加費 <M`-`v6H  
imported inflation進口通脹；輸入通脹 n\ Gg6Y  
imposition of tax課稅；徵稅 XNK 43fkB.  
imprest account預墊備用金帳戶；定額備用金帳戶 1y(iE C  
imprest cash預墊備用現金；定額備用現金 &?v#| qIh  
imprest fund預墊備用金；定額備用金 4&H+hN{3  
imprest warrant預墊備用金令 }RH lYN  
improper investment不當投資 s/\XH&KR3V  
imputed cost推算成本；設算成本 78^Y;2 P]W  
imputed price估算價格 3l yQn"  
in absolute cash terms按絕對現金數值 w4`!Te  
in absolute terms按絕對價值計算 -D$3!ccX  
in custody of firm商號保管 dY 6B%V  
in debt負債 8\P JSr  
in denomination of...以……為單位 fyGCfM  
in money terms按貨幣計算 I S.F
 
in net terms按淨額計算 69?I?,7  
in nominal terms按名義價值計算 Sq.9-h%5  
in real terms按實值計算 Y ]?Kqc  
in relative terms按相對價值計算
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in terms of value-added按增值額計算 "C?:T'dW  
in the money正在賺錢；當時有利價；資金充裕 5 7'q;I  
in value terms按價值計算 dzpj9[  
inactive warrant不活躍認股權證 A"`L~|&  
inchoate instrument不完整的票據 O5c_\yv=  
Inchroy Credit Corporation Limited英利信用財務有限公司 {kT#o3,>w6  
incidence of taxation納稅負擔 2c!h2$w  
incidental expenses雜項開支 !Q[;5Lqt  
incidental outlay附帶開支 Mi_[9ku>%  
income入息；收入；收益 a\. //?  
income after deductions扣除後入息實額 1g+LF[*-~  
income and expenditure account收支帳；收支結算表；收支表 %+ /f'6
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income approach入息計算法 9Zs#Ky/  
income band入息組別 #^"hqNwA  
income chargeable to salaries tax應課薪俸稅的入息 s_x=^S3~LO  
income collected in advance預收收益 D[+|^,^>  
income derived beneficially所得並享有實益的入息 p.qrf7N$  
income distribution入息分配；收入分配；收益分配 qT 5WaO)  
income from employment受僱的收入 [>Ikitow  
income group入息組別 aA7S'[NjB