[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 [I_BCf  
IBU International Finance LimitedIBU國際財務有限公司 6J]~A0vsi}  
idle fund游資；閒置資金 0rGj|@+;  
illegal consideration違法代價 ,&4zKm  
illegal loan不合法貸款 ScsWnZ  
immediate interest直接及現有的利益 JJ)y2
 
immediate outlook for the economy經濟近期展望 A>[hC{  
immediate parties有直接關係的各方 '%3u%;"  
immigration-linked investment scheme與移民有關的投資計劃 !HbqbS22  
immovable property不動產 #fJwC7 4  
immunity豁免權；免除責任 c-v*4b/d  
implicit price deflator內含平減物價指數 +0SW ?#%  
implied indemnity隱含彌償 {W]bU{%.  
import and export trade進出口貿易 =nw,*q +  
import and export trade statistics進出口貿易統計數字 6{lG1\o  
import demand進口需求 0LZ=`tI  
import deposit scheme進口保證金計劃 |: \$n}K  
import duty進口稅 ]9dx3<2_I  
import price進口價格 ipgN<|`?@  
import surcharge進口附加稅；進口附加費 ,K`E&hS  
imported inflation進口通脹；輸入通脹 6j?FRs  
imposition of tax課稅；徵稅 p`pg5R  
imprest account預墊備用金帳戶；定額備用金帳戶 4|I7:~  
imprest cash預墊備用現金；定額備用現金 ;sm"\.jF  
imprest fund預墊備用金；定額備用金 ?hP<@L6K  
imprest warrant預墊備用金令 i#Ne'q;T  
improper investment不當投資 t@l(xnsV  
imputed cost推算成本；設算成本 qZ `nZi  
imputed price估算價格 $(Z]TS$M&  
in absolute cash terms按絕對現金數值 5~v(AB(x  
in absolute terms按絕對價值計算 ,s\x]bh  
in custody of firm商號保管 1y_fQ+\2A  
in debt負債 TB;3`  
in denomination of...以……為單位 Q@ykQ  
in money terms按貨幣計算 z(c@(UD-_  
in net terms按淨額計算 +R3 \cRM  
in nominal terms按名義價值計算 yBJ/>SAcG  
in real terms按實值計算 LuQ"E4;nY%  
in relative terms按相對價值計算 )er?*^9Z  
in terms of value-added按增值額計算 VyB\]EBu  
in the money正在賺錢；當時有利價；資金充裕 -[i40 1  
in value terms按價值計算 f)p>nW?Z  
inactive warrant不活躍認股權證 a 3b2nAIl  
inchoate instrument不完整的票據 %A zPAWcN  
Inchroy Credit Corporation Limited英利信用財務有限公司 UIC\CP d  
incidence of taxation納稅負擔 Z[DetRc
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incidental expenses雜項開支 m~Kch~~]  
incidental outlay附帶開支 !N@S^JD6  
income入息；收入；收益 ]}UeuF\  
income after deductions扣除後入息實額 >!:$@!6L  
income and expenditure account收支帳；收支結算表；收支表 !D.= 'V  
income approach入息計算法 34/]m/2NZK  
income band入息組別 (M+,wW[6  
income chargeable to salaries tax應課薪俸稅的入息 ~%cSckE  
income collected in advance預收收益 ^&f{beU9  
income derived beneficially所得並享有實益的入息 $gj+v+%N  
income distribution入息分配；收入分配；收益分配 h(+m<J  
income from employment受僱的收入 yv6Zo0s<J  
income group入息組別 c,3'wnui