[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^'uipa\  
IBU International Finance LimitedIBU國際財務有限公司 ZN
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idle fund游資；閒置資金 UX-&/eScN  
illegal consideration違法代價 kp?w2+rz  
illegal loan不合法貸款 }7fZ[J3  
immediate interest直接及現有的利益 ]A FI\$qB\  
immediate outlook for the economy經濟近期展望 G WsE;  
immediate parties有直接關係的各方 sAo& uZ  
immigration-linked investment scheme與移民有關的投資計劃 J{[n?/A{  
immovable property不動產 ~DO4,  
immunity豁免權；免除責任 Z UKf`m[  
implicit price deflator內含平減物價指數 ~pa!w?/bQ  
implied indemnity隱含彌償 kP#e((f,  
import and export trade進出口貿易 g&dPd7  
import and export trade statistics進出口貿易統計數字 }nt* [:%  
import demand進口需求 A,i75kd  
import deposit scheme進口保證金計劃 (%iRaw7hp  
import duty進口稅 _0+0#! J!  
import price進口價格 !-s!f
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import surcharge進口附加稅；進口附加費 4tg<iH
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imported inflation進口通脹；輸入通脹 jVLA CWH  
imposition of tax課稅；徵稅 GdB.4s^  
imprest account預墊備用金帳戶；定額備用金帳戶 wB'zuPAK6  
imprest cash預墊備用現金；定額備用現金 -(#I3h;I  
imprest fund預墊備用金；定額備用金 4'W'}o|{  
imprest warrant預墊備用金令 Sxjub&=  
improper investment不當投資 Va Z!.#(P  
imputed cost推算成本；設算成本 f}guv~K  
imputed price估算價格 f= >OJ!:  
in absolute cash terms按絕對現金數值 !=;XBd-  
in absolute terms按絕對價值計算 +q6ydb,  
in custody of firm商號保管 Bq/:Nd[y  
in debt負債 6y%0`!  
in denomination of...以……為單位 R+gz<H.Q  
in money terms按貨幣計算 Lb LiB*D#s  
in net terms按淨額計算 9nu3+.&P  
in nominal terms按名義價值計算 2VW}9 O  
in real terms按實值計算 u3Gjg{-N7  
in relative terms按相對價值計算 zByT$P-  
in terms of value-added按增值額計算 kw 2T>  
in the money正在賺錢；當時有利價；資金充裕 cj11S>D  
in value terms按價值計算 /0\ mx4u  
inactive warrant不活躍認股權證 =PGs{?+&O  
inchoate instrument不完整的票據 5SCKP<rb  
Inchroy Credit Corporation Limited英利信用財務有限公司 fs/*V~@  
incidence of taxation納稅負擔 d[rv1s>i  
incidental expenses雜項開支 RN=` -*E1  
incidental outlay附帶開支 \uss Uv  
income入息；收入；收益 E2)h?cs  
income after deductions扣除後入息實額 Bc3:}+l  
income and expenditure account收支帳；收支結算表；收支表 y qtKy  
income approach入息計算法 );-~j  
income band入息組別 (a9d
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income chargeable to salaries tax應課薪俸稅的入息 j,]Y$B  
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 n~VD uKn9  
income distribution入息分配；收入分配；收益分配 #^+DL]*l  
income from employment受僱的收入 [w ;kkMJAy  
income group入息組別 phO;c;
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