[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 !s/qqq:g  
IBU International Finance LimitedIBU國際財務有限公司 L>g6 9D!  
idle fund游資；閒置資金 o@dTiQK_  
illegal consideration違法代價 <&+jl($"  
illegal loan不合法貸款 B<-("P(q  
immediate interest直接及現有的利益 f_LXp$n  
immediate outlook for the economy經濟近期展望 !t~tIJ>6  
immediate parties有直接關係的各方 fH_l2b[-3@  
immigration-linked investment scheme與移民有關的投資計劃 .{?;#Cdn  
immovable property不動產 `EvO^L  
immunity豁免權；免除責任 |Rx+2`6Dp  
implicit price deflator內含平減物價指數 M;3q.0MU  
implied indemnity隱含彌償 aZ{l6  
import and export trade進出口貿易 No[9m_  
import and export trade statistics進出口貿易統計數字 VB4V[jraCF  
import demand進口需求 T]1.":   
import deposit scheme進口保證金計劃 <vV"a bk  
import duty進口稅 .mqMz
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import price進口價格 eY?OUS  
import surcharge進口附加稅；進口附加費 5Rw2/J L  
imported inflation進口通脹；輸入通脹 1R *;U8?  
imposition of tax課稅；徵稅 #?D[WTV  
imprest account預墊備用金帳戶；定額備用金帳戶 JzCkVF$  
imprest cash預墊備用現金；定額備用現金 mC\<fo-u  
imprest fund預墊備用金；定額備用金 KVEc:<|x  
imprest warrant預墊備用金令 Q7F4OS5b  
improper investment不當投資 cL.>e=x$  
imputed cost推算成本；設算成本 lf KV%  
imputed price估算價格 >$CNR*}@  
in absolute cash terms按絕對現金數值 *sB'D+-/  
in absolute terms按絕對價值計算 [okV[7  
in custody of firm商號保管 =MM+(mD  
in debt負債 0LzS #J+  
in denomination of...以……為單位 y,1U]1TP  
in money terms按貨幣計算 XUR#|  
in net terms按淨額計算 NM),2%<  
in nominal terms按名義價值計算 ,\3Cq2h  
in real terms按實值計算 G)b:UJa"  
in relative terms按相對價值計算 IN#/~[W  
in terms of value-added按增值額計算 <_*5BO  
in the money正在賺錢；當時有利價；資金充裕 ^2%)Nq;O  
in value terms按價值計算 A0;{$/  
inactive warrant不活躍認股權證 8p}z~\J{a:  
inchoate instrument不完整的票據 edpRx"_  
Inchroy Credit Corporation Limited英利信用財務有限公司 =^*EM<WG)  
incidence of taxation納稅負擔 %RF$Y=c'C  
incidental expenses雜項開支 =u 0a/2u|  
incidental outlay附帶開支 D,FgX/&i/  
income入息；收入；收益 l<S3<'&  
income after deductions扣除後入息實額 b%@9j;  
income and expenditure account收支帳；收支結算表；收支表 32anmVnf  
income approach入息計算法 7TypzgXNe  
income band入息組別 pBBKfv  
income chargeable to salaries tax應課薪俸稅的入息 n4XkhY|  
income collected in advance預收收益 }7{(o-  
income derived beneficially所得並享有實益的入息 ;H71A[M T  
income distribution入息分配；收入分配；收益分配 %a0q|)Nrj  
income from employment受僱的收入 S7cD}yx*[  
income group入息組別 Pjvb}q=