[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 ts`c_hH,1'  
IBU International Finance LimitedIBU國際財務有限公司 &W`."  
idle fund游資；閒置資金 |Gx-c ,{{  
illegal consideration違法代價 =Bcwd7+  
illegal loan不合法貸款 #f0J.)M  
immediate interest直接及現有的利益 %D< =6suW  
immediate outlook for the economy經濟近期展望 a6wPkf7-H  
immediate parties有直接關係的各方 (2RZc].M~  
immigration-linked investment scheme與移民有關的投資計劃 yDg`9q.ckm  
immovable property不動產 w6zB uW  
immunity豁免權；免除責任 @;_xFL;{g  
implicit price deflator內含平減物價指數 [#`)Bb&w  
implied indemnity隱含彌償 z$ZG`v>0  
import and export trade進出口貿易 Cp`)*P2  
import and export trade statistics進出口貿易統計數字 :V*c9,>ZO  
import demand進口需求 .|^L\L(!  
import deposit scheme進口保證金計劃 as=Z_a:0N  
import duty進口稅 %ZF47P%6  
import price進口價格 ,#W>E,UU  
import surcharge進口附加稅；進口附加費 I(y:Td  
imported inflation進口通脹；輸入通脹 a'u:1C^\  
imposition of tax課稅；徵稅 Tf(-Duxz  
imprest account預墊備用金帳戶；定額備用金帳戶 uDvZ]Q|.  
imprest cash預墊備用現金；定額備用現金 Xb6X'rY  
imprest fund預墊備用金；定額備用金 :c[iS~ ~Y  
imprest warrant預墊備用金令 7TD%vhbiwi  
improper investment不當投資 R8O;8c?D  
imputed cost推算成本；設算成本 B*!{LjXV  
imputed price估算價格 c}v>Mx  
in absolute cash terms按絕對現金數值 &o%IKB@  
in absolute terms按絕對價值計算 >Vc;s!R  
in custody of firm商號保管 .Y|5i^i9{  
in debt負債 J:Lw
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in denomination of...以……為單位 wg?GEY  
in money terms按貨幣計算 "i0{E!,XL  
in net terms按淨額計算 ~iI4v#0  
in nominal terms按名義價值計算 = i9|lU"Va  
in real terms按實值計算 ^h #0e:7<  
in relative terms按相對價值計算 RG[b+Qjn  
in terms of value-added按增值額計算 V_+XZ+7Lx}  
in the money正在賺錢；當時有利價；資金充裕 8-]\C  
in value terms按價值計算 xc{$=>'G  
inactive warrant不活躍認股權證 g: <2yT  
inchoate instrument不完整的票據 :+u
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Inchroy Credit Corporation Limited英利信用財務有限公司 <E/"v  
incidence of taxation納稅負擔 P(h[QAM  
incidental expenses雜項開支 l@C3
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incidental outlay附帶開支 3>O =d>  
income入息；收入；收益 .$&_fUY  
income after deductions扣除後入息實額 3s25Rps  
income and expenditure account收支帳；收支結算表；收支表 O
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income approach入息計算法 `wrN$&  
income band入息組別 =XAFW  
income chargeable to salaries tax應課薪俸稅的入息 Z'/sZ3Q}  
income collected in advance預收收益 L{)*evBL  
income derived beneficially所得並享有實益的入息 ]H[%PQ r`Z  
income distribution入息分配；收入分配；收益分配 \ct7~!qM  
income from employment受僱的收入 J+IkTq
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income group入息組別 {Ee[rAVGp