[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 D2o|.e<r  
IBU International Finance LimitedIBU國際財務有限公司 d,meKQn  
idle fund游資；閒置資金 VpbJe@*D  
illegal consideration違法代價 y[cc<wm$  
illegal loan不合法貸款 <]oPr1  
immediate interest直接及現有的利益 0?I  
immediate outlook for the economy經濟近期展望 2|RxowXZ"  
immediate parties有直接關係的各方 Eoo[H2=^H  
immigration-linked investment scheme與移民有關的投資計劃 *j1Skd.#At  
immovable property不動產 &DtI+)[|  
immunity豁免權；免除責任 zh?
B-"O=5  
implicit price deflator內含平減物價指數 qnd] UUA^  
implied indemnity隱含彌償 =7: }/&  
import and export trade進出口貿易 #sv}%oV,F  
import and export trade statistics進出口貿易統計數字 1UrkDz?X  
import demand進口需求 rniL+/-uU  
import deposit scheme進口保證金計劃 w}07u5
 
import duty進口稅 b=WkRj  
import price進口價格 ~Lu,jLKL=[  
import surcharge進口附加稅；進口附加費 4RQ38%> >j  
imported inflation進口通脹；輸入通脹 67Tu8I/r  
imposition of tax課稅；徵稅 0&&P+adk  
imprest account預墊備用金帳戶；定額備用金帳戶 =q"0GUei3  
imprest cash預墊備用現金；定額備用現金 v=uQ8_0~N  
imprest fund預墊備用金；定額備用金 _ qQ  
imprest warrant預墊備用金令 : G^4/A_  
improper investment不當投資 U&$I!80.  
imputed cost推算成本；設算成本 JiA1yt  
imputed price估算價格 = K`]cEL  
in absolute cash terms按絕對現金數值 #:MoZw`rlw  
in absolute terms按絕對價值計算 #=m:>Q?%z  
in custody of firm商號保管 ^ 6t"A  
in debt負債 ~7\`qH  
in denomination of...以……為單位 )J[Ady^5  
in money terms按貨幣計算 McdK!V  
in net terms按淨額計算 rg%m
 
in nominal terms按名義價值計算 dj6L
f  
in real terms按實值計算 0
q1+5  
in relative terms按相對價值計算 bhZ5-wo4%  
in terms of value-added按增值額計算 DuQ:82 3b  
in the money正在賺錢；當時有利價；資金充裕 6,R<8a;Wn  
in value terms按價值計算 <`A!9+  
inactive warrant不活躍認股權證 pFo,@
M  
inchoate instrument不完整的票據 2v*X^2+  
Inchroy Credit Corporation Limited英利信用財務有限公司 jM'Fb.>~  
incidence of taxation納稅負擔 RD:LNl<0sh  
incidental expenses雜項開支 :c[T@[  
incidental outlay附帶開支 QX (t @VP  
income入息；收入；收益 4 T/ ~erc  
income after deductions扣除後入息實額 hH?ke(&=f  
income and expenditure account收支帳；收支結算表；收支表 MAc/ T.[  
income approach入息計算法 9*?YES'6  
income band入息組別 9<Th: t|w  
income chargeable to salaries tax應課薪俸稅的入息 p1ER<_fp  
income collected in advance預收收益 L#_QrR6Sny  
income derived beneficially所得並享有實益的入息 Hu !<GB~  
income distribution入息分配；收入分配；收益分配 D@iS#+22  
income from employment受僱的收入 }L5;=A']S  
income group入息組別 $T2z s$