[专业英语]注册会计师英语加试实用资料5 [复制链接]

： 6#*_d,xQT  
IBA Credit Limited港基國際財務有限公司 Fy<:iv0>t  
IBU International Finance LimitedIBU國際財務有限公司 wM R,r@}  
idle fund游資；閒置資金 W7uX   
illegal consideration違法代價 o"BED!/  
illegal loan不合法貸款 +&VY6(Zj+*  
immediate interest直接及現有的利益 H%Vf$1/TF  
immediate outlook for the economy經濟近期展望 mm+V*L{x  
immediate parties有直接關係的各方 ynM~&]fk#k  
immigration-linked investment scheme與移民有關的投資計劃 v"yu7tZ3N  
immovable property不動產 ZYWGP:Y  
immunity豁免權；免除責任 ,hI$nF0}p  
implicit price deflator內含平減物價指數 tT)s,R%  
implied indemnity隱含彌償 S dmz(R  
import and export trade進出口貿易 , p}:?uR  
import and export trade statistics進出口貿易統計數字 Izu____  
import demand進口需求 +u$JMp  
import deposit scheme進口保證金計劃 G) KI{D  
import duty進口稅 }FS_"0  
import price進口價格 Q<AOc\oO  
import surcharge進口附加稅；進口附加費 }WFI/W'  
imported inflation進口通脹；輸入通脹 #6|ve?`I  
imposition of tax課稅；徵稅 aQL0Sj:,  
imprest account預墊備用金帳戶；定額備用金帳戶 EoPvF`T  
imprest cash預墊備用現金；定額備用現金 C=o-3w  
imprest fund預墊備用金；定額備用金 zuN(~>YH  
imprest warrant預墊備用金令 WZ6{9/%:  
improper investment不當投資 na $MR3@e  
imputed cost推算成本；設算成本 02[m{a-  
imputed price估算價格 G?Gf,{#K  
in absolute cash terms按絕對現金數值 lG0CCOdQ  
in absolute terms按絕對價值計算 }(u:K}8  
in custody of firm商號保管 r-$xLe7a  
in debt負債  N#9N ^#1  
in denomination of...以……為單位 ^"|q~2  
in money terms按貨幣計算 sjLMM_'  
in net terms按淨額計算 +|dLR*s  
in nominal terms按名義價值計算 Axb=1_--  
in real terms按實值計算 NbU4|Oi  
in relative terms按相對價值計算 =dNE1rdzNa  
in terms of value-added按增值額計算 Bq)dqLwk  
in the money正在賺錢；當時有利價；資金充裕 z{Yfiv\-r  
in value terms按價值計算 _GxC|d  
inactive warrant不活躍認股權證 ~;$QSO\2h  
inchoate instrument不完整的票據 o NA ]G]  
Inchroy Credit Corporation Limited英利信用財務有限公司 SW}Rkr\e  
incidence of taxation納稅負擔 {,Vvm*L/  
incidental expenses雜項開支 <& PU%^Ha  
incidental outlay附帶開支 x f{`uHa8  
income入息；收入；收益 x#SE%j?  
income after deductions扣除後入息實額 g$e|y#Ic$  
income and expenditure account收支帳；收支結算表；收支表 t|oIzjKE/  
income approach入息計算法 =gSc{ i|  
income band入息組別 3S_H&>K  
income chargeable to salaries tax應課薪俸稅的入息 ;Ngk"5  
income collected in advance預收收益 WxYEu+_  
income derived beneficially所得並享有實益的入息 ef7 U7  
income distribution入息分配；收入分配；收益分配 0U%tjYk(  
income from employment受僱的收入 }xr0m+/  
income group入息組別 \36 G``e