[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 k| o,gcU  
IBU International Finance LimitedIBU國際財務有限公司 s~w+bwr  
idle fund游資；閒置資金 OwaXG/z~  
illegal consideration違法代價 dVfDS-v!  
illegal loan不合法貸款 h;M2ylOu.  
immediate interest直接及現有的利益 L?(rv.lb  
immediate outlook for the economy經濟近期展望 Xlw=R2`)~  
immediate parties有直接關係的各方 va;w
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immigration-linked investment scheme與移民有關的投資計劃 (RS:_]  
immovable property不動產 A6L}5#7-  
immunity豁免權；免除責任 YR.'JF`C  
implicit price deflator內含平減物價指數 bm.H0rHR4  
implied indemnity隱含彌償 TI
 
import and export trade進出口貿易 b1o(CG(}*  
import and export trade statistics進出口貿易統計數字 A'EA!  
import demand進口需求 !:e qPpz  
import deposit scheme進口保證金計劃 9U*vnLB  
import duty進口稅 7A-rF U$  
import price進口價格 PBv43uIL  
import surcharge進口附加稅；進口附加費 uSjMqfK  
imported inflation進口通脹；輸入通脹 WG{/I/bJ
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imposition of tax課稅；徵稅 6f>HE'N  
imprest account預墊備用金帳戶；定額備用金帳戶 [\yI<^_
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imprest cash預墊備用現金；定額備用現金  Hd`RR3J  
imprest fund預墊備用金；定額備用金 T5;D0tM/  
imprest warrant預墊備用金令 I,;)pWX=@  
improper investment不當投資 @=c='V]  
imputed cost推算成本；設算成本 k:xV[9ev:  
imputed price估算價格 Mw.+0R!T  
in absolute cash terms按絕對現金數值 )Cl&"bX  
in absolute terms按絕對價值計算 u{,^
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in custody of firm商號保管 OHo0W)XUU  
in debt負債 -~k2Gy;E  
in denomination of...以……為單位 STI3|}G*P  
in money terms按貨幣計算 dr o42#$Mo  
in net terms按淨額計算 c`QsKwa  
in nominal terms按名義價值計算 y;jyfc$ `  
in real terms按實值計算 '=@x2`U/  
in relative terms按相對價值計算 9Ba<'wk/>"  
in terms of value-added按增值額計算 xWm'E2  
in the money正在賺錢；當時有利價；資金充裕 8ic_|hfY  
in value terms按價值計算 :u0433z:  
inactive warrant不活躍認股權證 'z'm:|JW  
inchoate instrument不完整的票據 \^cn}db)  
Inchroy Credit Corporation Limited英利信用財務有限公司
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incidence of taxation納稅負擔 Dr: }k*  
incidental expenses雜項開支 H>]x<#uz)  
incidental outlay附帶開支 0l6%[U?o  
income入息；收入；收益 `h'^S,'*  
income after deductions扣除後入息實額 2LdV=ifq2S  
income and expenditure account收支帳；收支結算表；收支表 5;l_-0=  
income approach入息計算法 W>y_q  
income band入息組別 .y!Hw{cq  
income chargeable to salaries tax應課薪俸稅的入息 d\f5\Y  
income collected in advance預收收益 7>LhXC  
income derived beneficially所得並享有實益的入息 voxlo>:  
income distribution入息分配；收入分配；收益分配 HChewrUAn  
income from employment受僱的收入 {65X37W  
income group入息組別 Yy}aQF#M