[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 -& T.rsp  
IBU International Finance LimitedIBU國際財務有限公司 kVY0 E  
idle fund游資；閒置資金 ,\'E<O2T  
illegal consideration違法代價 XQI!G_\+C  
illegal loan不合法貸款 WCL#3uYk"  
immediate interest直接及現有的利益 &,%+rvo}  
immediate outlook for the economy經濟近期展望 ZO*?02c  
immediate parties有直接關係的各方 i0g/'ZP  
immigration-linked investment scheme與移民有關的投資計劃 O3En+m~3n)  
immovable property不動產 3:?QE  
immunity豁免權；免除責任 n h &[e  
implicit price deflator內含平減物價指數 <o"2
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implied indemnity隱含彌償 X ApSKJ  
import and export trade進出口貿易 |576)  
import and export trade statistics進出口貿易統計數字 W@p27Tiq  
import demand進口需求 %Y-KjSs+l  
import deposit scheme進口保證金計劃 Rxl/)H[Lc"  
import duty進口稅 G"|c_qX  
import price進口價格 rL23^}+^`  
import surcharge進口附加稅；進口附加費 |TQa=  
imported inflation進口通脹；輸入通脹
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imposition of tax課稅；徵稅 \o<&s{6L  
imprest account預墊備用金帳戶；定額備用金帳戶 .gs:.X)TG9  
imprest cash預墊備用現金；定額備用現金 "YoFUfaNg  
imprest fund預墊備用金；定額備用金 z:W|GDD1  
imprest warrant預墊備用金令 n<3{QqF  
improper investment不當投資 4O>0gK{w  
imputed cost推算成本；設算成本 #]}]ZE  
imputed price估算價格 3dB{DuQ  
in absolute cash terms按絕對現金數值 A(T=  
in absolute terms按絕對價值計算 /ULO#CN?;  
in custody of firm商號保管 "Ax#x  
in debt負債 6>F1!Q  
in denomination of...以……為單位 PD`EtkUnv  
in money terms按貨幣計算 @q<d^]po  
in net terms按淨額計算 \(`,z}Ht _  
in nominal terms按名義價值計算 0ra+MQBg  
in real terms按實值計算 ^.u J]k0  
in relative terms按相對價值計算 C sx EN4  
in terms of value-added按增值額計算 Wf>=^ ~ `  
in the money正在賺錢；當時有利價；資金充裕 ,%$Cf u  
in value terms按價值計算 Bs';!,=  
inactive warrant不活躍認股權證 M6:$ 0(r  
inchoate instrument不完整的票據 }ZkGH}K_}  
Inchroy Credit Corporation Limited英利信用財務有限公司 CQI\/oaO  
incidence of taxation納稅負擔 TQsTL2a  
incidental expenses雜項開支 TykY>cl   
incidental outlay附帶開支 tW=oAy  
income入息；收入；收益 ,Lr}P  
income after deductions扣除後入息實額 &O|qx~(  
income and expenditure account收支帳；收支結算表；收支表 R:Tv'I1-L  
income approach入息計算法
Oz4yUR  
income band入息組別 n+w$'l  
income chargeable to salaries tax應課薪俸稅的入息 Pw/$ }Q9X  
income collected in advance預收收益 q|S,^0cU  
income derived beneficially所得並享有實益的入息 Mk|*=#e;  
income distribution入息分配；收入分配；收益分配 WS2@; 8.N  
income from employment受僱的收入 YnW,6U['{g  
income group入息組別 9}#9i^%}