[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  AT@m_d  
IBU International Finance LimitedIBU國際財務有限公司 $;GH -+  
idle fund游資；閒置資金 uY6]rt_#a  
illegal consideration違法代價 u@ MUcW  
illegal loan不合法貸款 Y~ku?/"6T  
immediate interest直接及現有的利益 MR")  
immediate outlook for the economy經濟近期展望 (i..7B:  
immediate parties有直接關係的各方 HW|5'opF  
immigration-linked investment scheme與移民有關的投資計劃 %x}iEqk U  
immovable property不動產 Ka\ha  
immunity豁免權；免除責任 Ep>} S  
implicit price deflator內含平減物價指數 dJYsn+  
implied indemnity隱含彌償 5" ~F#vt  
import and export trade進出口貿易 j@g`Pm%u`  
import and export trade statistics進出口貿易統計數字 ANIx0*Yl(  
import demand進口需求 +pcGxje\  
import deposit scheme進口保證金計劃 ^/
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import duty進口稅 QMO. Bnek  
import price進口價格 pl#2JA8  
import surcharge進口附加稅；進口附加費 }%^N9AA8  
imported inflation進口通脹；輸入通脹 YK xkO  
imposition of tax課稅；徵稅 SSr#MIS?
 
imprest account預墊備用金帳戶；定額備用金帳戶 +Tf4S J  
imprest cash預墊備用現金；定額備用現金 .wH`9aq;5@  
imprest fund預墊備用金；定額備用金 pCacm@(hG  
imprest warrant預墊備用金令 H$D),s gv  
improper investment不當投資 2Dc2uU@`r  
imputed cost推算成本；設算成本 ]1Wh3C  
imputed price估算價格 o]R
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in absolute cash terms按絕對現金數值 [P:+n7= ,l  
in absolute terms按絕對價值計算 y$Nqw9  
in custody of firm商號保管 ?/@U#Qy  
in debt負債 pL [JGn  
in denomination of...以……為單位 
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in money terms按貨幣計算 a:v5(@8  
in net terms按淨額計算 2
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in nominal terms按名義價值計算 8]@$7hy8  
in real terms按實值計算 K*!qt(D&  
in relative terms按相對價值計算 b((>?=hh  
in terms of value-added按增值額計算 }Quk
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in the money正在賺錢；當時有利價；資金充裕 OrC}WMhd  
in value terms按價值計算  \iP=V3  
inactive warrant不活躍認股權證 |Eyn0\OA  
inchoate instrument不完整的票據 5&C:&=Y  
Inchroy Credit Corporation Limited英利信用財務有限公司 _O,k0O   
incidence of taxation納稅負擔 l('@~-Zy  
incidental expenses雜項開支 Y5fz_ [("  
incidental outlay附帶開支 6 2*p*t  
income入息；收入；收益 5^5hhm4  
income after deductions扣除後入息實額 Be$v%4  
income and expenditure account收支帳；收支結算表；收支表 S SQB1c  
income approach入息計算法 iNCT(N~.  
income band入息組別 W9D~:>^YP  
income chargeable to salaries tax應課薪俸稅的入息 wU}%]FqtZ=  
income collected in advance預收收益 [d?
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income derived beneficially所得並享有實益的入息 7 /6Zp?  
income distribution入息分配；收入分配；收益分配 4 (c{%%  
income from employment受僱的收入 {*PbD;/f  
income group入息組別 #c%FpR4