[专业英语]注册会计师英语加试实用资料5 [复制链接]

： AR"2?2<mJ7  
IBA Credit Limited港基國際財務有限公司 E4#{&sRT  
IBU International Finance LimitedIBU國際財務有限公司 /%$Zm^8c  
idle fund游資；閒置資金 = XZU9df  
illegal consideration違法代價 gl
AS$
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illegal loan不合法貸款 [i.@q}c~E  
immediate interest直接及現有的利益 Po>6I0y
  
immediate outlook for the economy經濟近期展望 "+
DA)K  
immediate parties有直接關係的各方 B=Hd:P|  
immigration-linked investment scheme與移民有關的投資計劃 Z'o0::k  
immovable property不動產 g 2Fg  
immunity豁免權；免除責任 $-_" SWG.  
implicit price deflator內含平減物價指數 zzG=!JR  
implied indemnity隱含彌償 7
uB x  
import and export trade進出口貿易 #83  
import and export trade statistics進出口貿易統計數字 h 'ik3mLH  
import demand進口需求 ~tUZQ5"  
import deposit scheme進口保證金計劃 IRW0.'Dn  
import duty進口稅 }gSoBu  
import price進口價格 1eXMMZ/?  
import surcharge進口附加稅；進口附加費 Z;+,hR((  
imported inflation進口通脹；輸入通脹 'r' =%u$1C  
imposition of tax課稅；徵稅 *0U#Z]t  
imprest account預墊備用金帳戶；定額備用金帳戶 gx\V)8Zr  
imprest cash預墊備用現金；定額備用現金 qxRsq&_  
imprest fund預墊備用金；定額備用金 Nr4Fp`b8  
imprest warrant預墊備用金令 _/[qBe  
improper investment不當投資 ]0i[=  
imputed cost推算成本；設算成本 +Q&l }2  
imputed price估算價格 A-x^JC =  
in absolute cash terms按絕對現金數值 #y\O+\4e  
in absolute terms按絕對價值計算 QW..=}pL  
in custody of firm商號保管 sbvP1|P8%  
in debt負債 cT(nKHL  
in denomination of...以……為單位 ``xm##K  
in money terms按貨幣計算 lyL6w1  
in net terms按淨額計算 @Y ~gd K  
in nominal terms按名義價值計算 /cS8@)e4  
in real terms按實值計算 p{?duq=  
in relative terms按相對價值計算 V``|<`!gd  
in terms of value-added按增值額計算 GTs,?t16/  
in the money正在賺錢；當時有利價；資金充裕 {\Pk;M{Y&  
in value terms按價值計算 ZfM]A)  
inactive warrant不活躍認股權證 &zn|),  
inchoate instrument不完整的票據 c<13r=+  
Inchroy Credit Corporation Limited英利信用財務有限公司 $$AZ)#t[  
incidence of taxation納稅負擔 Fd8nR9A  
incidental expenses雜項開支 Ehy(;n)\  
incidental outlay附帶開支 /OKp(u;)z  
income入息；收入；收益 Uahh|>s  
income after deductions扣除後入息實額 >A
)Sl'  
income and expenditure account收支帳；收支結算表；收支表 |\bNFnn(  
income approach入息計算法 zkt~[-jm}  
income band入息組別 x]VycS  
income chargeable to salaries tax應課薪俸稅的入息 Jq1oQu|rs  
income collected in advance預收收益 df{?E):  
income derived beneficially所得並享有實益的入息 /{R ^J#  
income distribution入息分配；收入分配；收益分配 ;apLMMsWC  
income from employment受僱的收入 )~M@2;@L  
income group入息組別
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