[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 sW]fPa(cn,  
IBU International Finance LimitedIBU國際財務有限公司 xl4A<  
idle fund游資；閒置資金 TQg~I/  
illegal consideration違法代價 Y('?Z]  
illegal loan不合法貸款 L:E?tR}H  
immediate interest直接及現有的利益 s'JbG&T[J  
immediate outlook for the economy經濟近期展望  c 1o8  
immediate parties有直接關係的各方 8rY[Q(]  
immigration-linked investment scheme與移民有關的投資計劃 ==)q{ e5  
immovable property不動產 M"
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immunity豁免權；免除責任 c}r"O8M  
implicit price deflator內含平減物價指數 5>u,Qh  
implied indemnity隱含彌償 R /0zB  
import and export trade進出口貿易 G"|`&r@  
import and export trade statistics進出口貿易統計數字 o{?Rz3z  
import demand進口需求 dNfME*"yN  
import deposit scheme進口保證金計劃 GPs
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import duty進口稅 8*Ke;X~N  
import price進口價格 {f:%+h  
import surcharge進口附加稅；進口附加費 GP{$w_'!J0  
imported inflation進口通脹；輸入通脹 N(=Z4Nk5  
imposition of tax課稅；徵稅 hX9vtV5L  
imprest account預墊備用金帳戶；定額備用金帳戶 YwnYTt  
imprest cash預墊備用現金；定額備用現金 |Pj]sh[^Y  
imprest fund預墊備用金；定額備用金 S5>?jn1  
imprest warrant預墊備用金令 -h8@B+  
improper investment不當投資 {~cM 6W]f  
imputed cost推算成本；設算成本 "';K$&,[  
imputed price估算價格 -"~XI~a@Wo  
in absolute cash terms按絕對現金數值 Jwt_d}ns  
in absolute terms按絕對價值計算 G3_HX<|f*  
in custody of firm商號保管 I)wc&>Lc  
in debt負債 ^9fY
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in denomination of...以……為單位 x,:DL)$1  
in money terms按貨幣計算 PEDV9u[A  
in net terms按淨額計算 BOdd~f%&tn  
in nominal terms按名義價值計算 ALXie86
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in real terms按實值計算 r"xs?P&/$  
in relative terms按相對價值計算 PJ3M,2H1b.  
in terms of value-added按增值額計算 ]wm<$+@  
in the money正在賺錢；當時有利價；資金充裕 [2\jQv\Y  
in value terms按價值計算 g?E8zf `  
inactive warrant不活躍認股權證 ,y}@I"  
inchoate instrument不完整的票據 &5d~ODO  
Inchroy Credit Corporation Limited英利信用財務有限公司 1'4?}0Dok  
incidence of taxation納稅負擔 _2 oZhJ  
incidental expenses雜項開支 yB2}[1  
incidental outlay附帶開支 Fv$oXg/  
income入息；收入；收益 JBk >|q"  
income after deductions扣除後入息實額 B |SE |  
income and expenditure account收支帳；收支結算表；收支表 hAU@}"=G  
income approach入息計算法 45A|KaVpg  
income band入息組別 %i5tf;x6i  
income chargeable to salaries tax應課薪俸稅的入息 ]@{l<ExP  
income collected in advance預收收益 nAaY5s0D  
income derived beneficially所得並享有實益的入息 Xb2.t^ ]f  
income distribution入息分配；收入分配；收益分配 TY;%nT  
income from employment受僱的收入
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income group入息組別 7A"v:e