[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 UMpC2)5  
IBU International Finance LimitedIBU國際財務有限公司 YDyOh v  
idle fund游資；閒置資金 ]MfT5#(6h  
illegal consideration違法代價 eEb(TG~,Y  
illegal loan不合法貸款 #n]js7  
immediate interest直接及現有的利益 ,m{Zn"?kS  
immediate outlook for the economy經濟近期展望 {1'X
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immediate parties有直接關係的各方 YU9xANi6  
immigration-linked investment scheme與移民有關的投資計劃 y+_GL=J  
immovable property不動產 mNc(  
immunity豁免權；免除責任 j5|PQOK  
implicit price deflator內含平減物價指數 \'&:6\-fw  
implied indemnity隱含彌償 z^gf@r  
import and export trade進出口貿易 hdQ[=PH)  
import and export trade statistics進出口貿易統計數字 73A1+2  
import demand進口需求 @E{c P%fv  
import deposit scheme進口保證金計劃 ~#h@.yW^JN  
import duty進口稅 aDm$^yP  
import price進口價格 u^s{r`/  
import surcharge進口附加稅；進口附加費 xv]P-q0  
imported inflation進口通脹；輸入通脹 `S2YBKz,1  
imposition of tax課稅；徵稅 [~`; .7~  
imprest account預墊備用金帳戶；定額備用金帳戶 _]E"hr6a  
imprest cash預墊備用現金；定額備用現金 K8XXO"  
imprest fund預墊備用金；定額備用金 eA$9)K1GO  
imprest warrant預墊備用金令 )3=
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improper investment不當投資 "KcSOjvJ  
imputed cost推算成本；設算成本 yP :>vFd7  
imputed price估算價格 7h<B:~(K  
in absolute cash terms按絕對現金數值 )Uw QsP  
in absolute terms按絕對價值計算 UN'hnqC  
in custody of firm商號保管 lfOF]Kiqr  
in debt負債 T-xcd  
in denomination of...以……為單位 w[I%Id;E  
in money terms按貨幣計算 T#DJQ"$  
in net terms按淨額計算 'C]zB'H=  
in nominal terms按名義價值計算 Y\
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in real terms按實值計算 B#&U5fSw+0  
in relative terms按相對價值計算 'vgw>\X(  
in terms of value-added按增值額計算 _:x/\8P  
in the money正在賺錢；當時有利價；資金充裕 Fx~=mYU
 
in value terms按價值計算 8wp)aGTcU  
inactive warrant不活躍認股權證 R;.zS^LL  
inchoate instrument不完整的票據 Vz1ro  
Inchroy Credit Corporation Limited英利信用財務有限公司 F[ N{7C3  
incidence of taxation納稅負擔 GC?\GV  
incidental expenses雜項開支 Wy.2*+5FX0  
incidental outlay附帶開支 HTao)`.  
income入息；收入；收益 hzg&OW=:  
income after deductions扣除後入息實額 =O?<WJoK  
income and expenditure account收支帳；收支結算表；收支表 -PbGNF  
income approach入息計算法 36`aG Y  
income band入息組別 '!]ry<  
income chargeable to salaries tax應課薪俸稅的入息 PPU,o8E+  
income collected in advance預收收益 pFXDo4eH  
income derived beneficially所得並享有實益的入息 3v :PBmE  
income distribution入息分配；收入分配；收益分配 *LOpbf  
income from employment受僱的收入 t/yGMR=  
income group入息組別 @aN<nd`q)