[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 m(r,Acy6  
IBU International Finance LimitedIBU國際財務有限公司 E-T)*`e  
idle fund游資；閒置資金 C8J[Up  
illegal consideration違法代價 f}o\*|k_|  
illegal loan不合法貸款 !EvAB+`jLI  
immediate interest直接及現有的利益 zIqU,n|]s  
immediate outlook for the economy經濟近期展望 ]0Y4U7W  
immediate parties有直接關係的各方 ax"+0L{  
immigration-linked investment scheme與移民有關的投資計劃 iFd+2S%  
immovable property不動產 /K+r? ]kf  
immunity豁免權；免除責任 sQYkQ81  
implicit price deflator內含平減物價指數 M1k{t%M+S  
implied indemnity隱含彌償 2~Kg
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import and export trade進出口貿易 tIWmp30S  
import and export trade statistics進出口貿易統計數字 0eT(J7[ <  
import demand進口需求 JB%',J  
import deposit scheme進口保證金計劃 $h+1u$po  
import duty進口稅 G"r1+#  
import price進口價格 DBo%fYst  
import surcharge進口附加稅；進口附加費 u}#(.)a:  
imported inflation進口通脹；輸入通脹 R|6Cv3:  
imposition of tax課稅；徵稅 K?6jXJseb  
imprest account預墊備用金帳戶；定額備用金帳戶 GoJ.&aH $  
imprest cash預墊備用現金；定額備用現金 rlMLW  
imprest fund預墊備用金；定額備用金 w^\52  
imprest warrant預墊備用金令 |tKsgj  
improper investment不當投資 bHY=x}Hv  
imputed cost推算成本；設算成本 W/=.@JjI  
imputed price估算價格 _('=b/  
in absolute cash terms按絕對現金數值 T.])diuvj-  
in absolute terms按絕對價值計算 T(#J_Y  
in custody of firm商號保管 PIJr{6B/PA  
in debt負債 %41m~Wh2  
in denomination of...以……為單位 zG }@0  
in money terms按貨幣計算 e6`Jbu+J<f  
in net terms按淨額計算 DHyq^pJ  
in nominal terms按名義價值計算 cutuDZ  
in real terms按實值計算 LGq'WU31:)  
in relative terms按相對價值計算 I5X|(0es  
in terms of value-added按增值額計算 .6ylZ  
in the money正在賺錢；當時有利價；資金充裕 } +TORR?  
in value terms按價值計算 Q0)#8Rc
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inactive warrant不活躍認股權證 9"N~yKa`"K  
inchoate instrument不完整的票據 Z&G+bdA>,  
Inchroy Credit Corporation Limited英利信用財務有限公司 l3{-z4mw  
incidence of taxation納稅負擔 "SNn^p59k  
incidental expenses雜項開支 '50OgF'  
incidental outlay附帶開支 ;o 6lf_  
income入息；收入；收益 WO7z  
income after deductions扣除後入息實額 N+9VYH"*  
income and expenditure account收支帳；收支結算表；收支表 hXcyoZ8  
income approach入息計算法 L 8c0lx}Nn  
income band入息組別 e|g5=2(Pr&  
income chargeable to salaries tax應課薪俸稅的入息 ]V[q(-Jk  
income collected in advance預收收益 /
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income derived beneficially所得並享有實益的入息 gI&#o@Pm  
income distribution入息分配；收入分配；收益分配 a]$1D!Anc  
income from employment受僱的收入 |5X^u+_  
income group入息組別 HSw;^E)1