[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 RBJgQ<j8  
IBU International Finance LimitedIBU國際財務有限公司 I%b, H`  
idle fund游資；閒置資金 #:w/vk  
illegal consideration違法代價 GmPNzHDb  
illegal loan不合法貸款 'X"@C;q  
immediate interest直接及現有的利益 AAxY{Z-4  
immediate outlook for the economy經濟近期展望 4)*8&  
immediate parties有直接關係的各方 )#9/vIQ  
immigration-linked investment scheme與移民有關的投資計劃 mz3!HksZ"  
immovable property不動產 S3`zB?7,  
immunity豁免權；免除責任 <<@$0R
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implicit price deflator內含平減物價指數 'h.{fKG]ME  
implied indemnity隱含彌償 9L]x9lI;  
import and export trade進出口貿易 uf^"Y3  
import and export trade statistics進出口貿易統計數字 t+W+f  
import demand進口需求 ;Pnz4Y4|eU  
import deposit scheme進口保證金計劃 C5\bnk{  
import duty進口稅 }rxFX  
import price進口價格 /4<eI3Z  
import surcharge進口附加稅；進口附加費 tb/bEy^  
imported inflation進口通脹；輸入通脹 mfIY7DP  
imposition of tax課稅；徵稅 qi.|oL9p  
imprest account預墊備用金帳戶；定額備用金帳戶 2N9 BI-a  
imprest cash預墊備用現金；定額備用現金 Gyw@+
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imprest fund預墊備用金；定額備用金 wt ? 8-_  
imprest warrant預墊備用金令 "/[-U;ck  
improper investment不當投資 a9(1 6k  
imputed cost推算成本；設算成本 1%G<gbHpI  
imputed price估算價格  ^GB9!d.  
in absolute cash terms按絕對現金數值 sFC&DTb?  
in absolute terms按絕對價值計算 UsNr$MO {  
in custody of firm商號保管 -:Nowb  
in debt負債 8G?'F${`  
in denomination of...以……為單位 7,d^?.~S  
in money terms按貨幣計算 cwlXb!S$  
in net terms按淨額計算 /Tv=BXL-  
in nominal terms按名義價值計算 tMad 2,:  
in real terms按實值計算 tV9BVsN  
in relative terms按相對價值計算 MRZWfc  
in terms of value-added按增值額計算 3x#=@i  
in the money正在賺錢；當時有利價；資金充裕 9qc1^F
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in value terms按價值計算 }"06'  
inactive warrant不活躍認股權證 \( LKLlam  
inchoate instrument不完整的票據 [9u/x%f(  
Inchroy Credit Corporation Limited英利信用財務有限公司 K8$Hg:Ky-/  
incidence of taxation納稅負擔 U#gHc:$  
incidental expenses雜項開支 JR<#el  
incidental outlay附帶開支 ?<YtlqL  
income入息；收入；收益 U\&kT/6vh  
income after deductions扣除後入息實額 36s[hg  
income and expenditure account收支帳；收支結算表；收支表 is}o5\JEL  
income approach入息計算法 &,4^LFZW  
income band入息組別 z1aApS  
income chargeable to salaries tax應課薪俸稅的入息 ~Us1F=i_Q  
income collected in advance預收收益 OY*BVJ^  
income derived beneficially所得並享有實益的入息 @]1E~  
income distribution入息分配；收入分配；收益分配 Ka1
F7b  
income from employment受僱的收入 h `d(?1  
income group入息組別 zO<EbqNe!