[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 p4MWX12  
IBU International Finance LimitedIBU國際財務有限公司 })P!7t  
idle fund游資；閒置資金 1AN$s  
illegal consideration違法代價 X[r0$yuE  
illegal loan不合法貸款 nDXEm6|e  
immediate interest直接及現有的利益 IQ_s]b;z  
immediate outlook for the economy經濟近期展望 TEY~E*=}$  
immediate parties有直接關係的各方 i>,AnkI&  
immigration-linked investment scheme與移民有關的投資計劃 rIJPg F  
immovable property不動產 E/a2b(,Tg  
immunity豁免權；免除責任 H\a"=&M  
implicit price deflator內含平減物價指數  <=&$+3r  
implied indemnity隱含彌償 &Q;sbI}  
import and export trade進出口貿易 d?J&mLQ6  
import and export trade statistics進出口貿易統計數字 h*C!b?:
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import demand進口需求 [RN]?,  
import deposit scheme進口保證金計劃 ?#xm6oe#aH  
import duty進口稅 TUC)S&bC  
import price進口價格 uOeal^uS  
import surcharge進口附加稅；進口附加費 1n!:L!,`  
imported inflation進口通脹；輸入通脹 5!fYTo|G>  
imposition of tax課稅；徵稅 V0_
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imprest account預墊備用金帳戶；定額備用金帳戶 `62v5d*>a  
imprest cash預墊備用現金；定額備用現金 gee~>l  
imprest fund預墊備用金；定額備用金 mc8Q2eQat}  
imprest warrant預墊備用金令 Z;81"
  
improper investment不當投資 l;@+=uVDHm  
imputed cost推算成本；設算成本 r>peKo[X(  
imputed price估算價格 (~zu4^9w  
in absolute cash terms按絕對現金數值 <6Gs0\JB  
in absolute terms按絕對價值計算 A| A
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in custody of firm商號保管 +71<B>L   
in debt負債 >bz e0`}Z  
in denomination of...以……為單位 q0VAkVHw4  
in money terms按貨幣計算 >x;\H(g  
in net terms按淨額計算  XyE$0i~t  
in nominal terms按名義價值計算 ga%\n!S  
in real terms按實值計算 N=<`|I  
in relative terms按相對價值計算 i83
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in terms of value-added按增值額計算 Ld}?daPj  
in the money正在賺錢；當時有利價；資金充裕 ?PMbbqa0  
in value terms按價值計算 KoNu{TJ  
inactive warrant不活躍認股權證 [5?Dov^j3  
inchoate instrument不完整的票據 A5yVxSF  
Inchroy Credit Corporation Limited英利信用財務有限公司 2@6@|jRG  
incidence of taxation納稅負擔 XlU\D}zS  
incidental expenses雜項開支 s%K(hk  
incidental outlay附帶開支 ^%9oeT{  
income入息；收入；收益 ylZQwICk  
income after deductions扣除後入息實額 } jJKE  
income and expenditure account收支帳；收支結算表；收支表 ;(/go\m tB  
income approach入息計算法 ]A=\P,D  
income band入息組別 @}d;-m~  
income chargeable to salaries tax應課薪俸稅的入息 ;F"! $Z/  
income collected in advance預收收益 8eS(gKD  
income derived beneficially所得並享有實益的入息 `w:kY9  
income distribution入息分配；收入分配；收益分配 JpfA+r  
income from employment受僱的收入 T(*,nJi~9  
income group入息組別 *{w0=J[15