[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 ?@7|Q/  
IBU International Finance LimitedIBU國際財務有限公司 l<:)rg^,  
idle fund游資；閒置資金 a[OLS+zf!P  
illegal consideration違法代價 ( 3HgI  
illegal loan不合法貸款 iY`7\/H!L  
immediate interest直接及現有的利益 "VhrsVT  
immediate outlook for the economy經濟近期展望 UEb'E;  
immediate parties有直接關係的各方 sjbC~Te--  
immigration-linked investment scheme與移民有關的投資計劃 |zegnq~  
immovable property不動產 q>h+Ke  
immunity豁免權；免除責任 h.0&)t\q"  
implicit price deflator內含平減物價指數 {.[,ee-)9  
implied indemnity隱含彌償 ]$%4;o4O  
import and export trade進出口貿易
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import and export trade statistics進出口貿易統計數字 )=y6s^}  
import demand進口需求 04LVa|Y@U  
import deposit scheme進口保證金計劃 -"b3q  
import duty進口稅 UmMYe4LQR  
import price進口價格 )Syf5I  
import surcharge進口附加稅；進口附加費 >TVd*S  
imported inflation進口通脹；輸入通脹 dQoMAsxzM  
imposition of tax課稅；徵稅 =Qq^=3@h  
imprest account預墊備用金帳戶；定額備用金帳戶 3^Q U4   
imprest cash預墊備用現金；定額備用現金 bao5^t}  
imprest fund預墊備用金；定額備用金 ]fmfX  
imprest warrant預墊備用金令 mAERZ<I  
improper investment不當投資 :l[Q  
imputed cost推算成本；設算成本 m.X+sP-e  
imputed price估算價格 Ol
^EQLO  
in absolute cash terms按絕對現金數值 [Cr~gd+q  
in absolute terms按絕對價值計算 +m},c-,=$w  
in custody of firm商號保管 yM~D.D3H  
in debt負債 ho=]'MS|  
in denomination of...以……為單位 + {dIs
 
in money terms按貨幣計算 tXuxTVhoT  
in net terms按淨額計算 =C}<0<"iF  
in nominal terms按名義價值計算 ph+tk5k  
in real terms按實值計算 _ o3}Ly}  
in relative terms按相對價值計算 X+BSneu  
in terms of value-added按增值額計算 [l{e
J/W  
in the money正在賺錢；當時有利價；資金充裕 `cRB!w=KHV  
in value terms按價值計算 Q2PwO;E.`C  
inactive warrant不活躍認股權證 `h]f(  
inchoate instrument不完整的票據 =&xoyF  
Inchroy Credit Corporation Limited英利信用財務有限公司 x/^zNO\1  
incidence of taxation納稅負擔 n#,l &Bx  
incidental expenses雜項開支 BGj Ta.
&  
incidental outlay附帶開支 )SLs  [  
income入息；收入；收益 )o,0aGo>Of  
income after deductions扣除後入息實額 _ h-X-s Y  
income and expenditure account收支帳；收支結算表；收支表 ':dHYvP/UX  
income approach入息計算法 p-Btbhv  
income band入息組別 J4X35H=Z  
income chargeable to salaries tax應課薪俸稅的入息 md s\~l73  
income collected in advance預收收益 SHh(ujz,  
income derived beneficially所得並享有實益的入息 m^+~pC5  
income distribution入息分配；收入分配；收益分配 vGDo?X~#o  
income from employment受僱的收入 {<n)zLy  
income group入息組別 ,6L>f.V^(U