[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 5cLq6[uO  
IBU International Finance LimitedIBU國際財務有限公司 l-|hvv5g  
idle fund游資；閒置資金 [>+}2-#  
illegal consideration違法代價 m?LnO5Vs  
illegal loan不合法貸款 AL*P2\8  
immediate interest直接及現有的利益 oJ|8~:)  
immediate outlook for the economy經濟近期展望 Z#H] yG  
immediate parties有直接關係的各方 $x_6 .AOZ,  
immigration-linked investment scheme與移民有關的投資計劃 :9`'R0
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immovable property不動產 MZ" yjQA  
immunity豁免權；免除責任 (pY'v/a-  
implicit price deflator內含平減物價指數 F<SCW+>z2a  
implied indemnity隱含彌償  #H]b Xr  
import and export trade進出口貿易 dV+%x"[:  
import and export trade statistics進出口貿易統計數字 0
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import demand進口需求 *5KV DOd  
import deposit scheme進口保證金計劃 H"v3?g`S%  
import duty進口稅 oy+``W~  
import price進口價格 \;w$"@9  
import surcharge進口附加稅；進口附加費 Vq[L4  
imported inflation進口通脹；輸入通脹 We7~tkl(  
imposition of tax課稅；徵稅 r2:n wlG  
imprest account預墊備用金帳戶；定額備用金帳戶 L0ZgxG3:g  
imprest cash預墊備用現金；定額備用現金 BLc&q)  
imprest fund預墊備用金；定額備用金 |a!AgvNF  
imprest warrant預墊備用金令 _"BYnPq@wb  
improper investment不當投資 T(UdV]~]"  
imputed cost推算成本；設算成本 @ s   
imputed price估算價格 ziFg+i%
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in absolute cash terms按絕對現金數值 N^,@ s"g  
in absolute terms按絕對價值計算 ZM)YRdh  
in custody of firm商號保管 9OIX5$,S;  
in debt負債 L`"PaIMz  
in denomination of...以……為單位 R 7'a/  
in money terms按貨幣計算 v9Kx`{1L  
in net terms按淨額計算 OC)~psQK  
in nominal terms按名義價值計算 OGmOk>_  
in real terms按實值計算 D$k<<dv v
 
in relative terms按相對價值計算 n,KOQI;  
in terms of value-added按增值額計算 @S#>:o|  
in the money正在賺錢；當時有利價；資金充裕 p7.j>w1F  
in value terms按價值計算 $L|YllD%  
inactive warrant不活躍認股權證 ;Dl< GW3<  
inchoate instrument不完整的票據 fBgW0o.Bu  
Inchroy Credit Corporation Limited英利信用財務有限公司 AGwFD  
incidence of taxation納稅負擔 Q)"L8v v  
incidental expenses雜項開支 ~(%TQY5  
incidental outlay附帶開支 wSrq?U5q  
income入息；收入；收益 R
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income after deductions扣除後入息實額 h
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income and expenditure account收支帳；收支結算表；收支表 {+Rf?'JZH  
income approach入息計算法 -b1
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income band入息組別 >3R%GNw  
income chargeable to salaries tax應課薪俸稅的入息 k_A.aYe  
income collected in advance預收收益 "2cJ'n/L  
income derived beneficially所得並享有實益的入息 Fi8'3/q-^  
income distribution入息分配；收入分配；收益分配 7|~j=,HU+Z  
income from employment受僱的收入 ["' 0vQ  
income group入息組別 F"7dN*7