[专业英语]注册会计师英语加试实用资料5 [复制链接]

： (n~e2tZ/  
IBA Credit Limited港基國際財務有限公司 &$ ?i  
IBU International Finance LimitedIBU國際財務有限公司 &Z^,-Y  
idle fund游資；閒置資金 ?+bDFM}  
illegal consideration違法代價 K)!?n p{km  
illegal loan不合法貸款 q&-A}]  
immediate interest直接及現有的利益 zDk^^'  
immediate outlook for the economy經濟近期展望 M!s@w
%0?'  
immediate parties有直接關係的各方 sDH|k@K  
immigration-linked investment scheme與移民有關的投資計劃 B!hrr  
immovable property不動產 /?; 8F  
immunity豁免權；免除責任 B0:[3@P7  
implicit price deflator內含平減物價指數 Q.Kr;64G  
implied indemnity隱含彌償 n+EK}=DK  
import and export trade進出口貿易 3-Q*umh  
import and export trade statistics進出口貿易統計數字 fDdTs@)6  
import demand進口需求 &!3=eVg  
import deposit scheme進口保證金計劃 3}H"(5dL}z  
import duty進口稅 .+H8c.  
import price進口價格 w:z@!<  
import surcharge進口附加稅；進口附加費 35 ;)O -  
imported inflation進口通脹；輸入通脹 1{-W?n  
imposition of tax課稅；徵稅 *yv@-lP5s  
imprest account預墊備用金帳戶；定額備用金帳戶 d`|W6Do  
imprest cash預墊備用現金；定額備用現金 C_[V[k0(  
imprest fund預墊備用金；定額備用金 {9<2{$
Og  
imprest warrant預墊備用金令 .~4>5W"u  
improper investment不當投資 S!GjCog^J  
imputed cost推算成本；設算成本 }[u9vZL  
imputed price估算價格 xy%lp{  
in absolute cash terms按絕對現金數值 eXaa'bTx  
in absolute terms按絕對價值計算 ><X!~by  
in custody of firm商號保管 _[SP*" ]H  
in debt負債 AcN~Q/xU  
in denomination of...以……為單位 <%JRZYZ  
in money terms按貨幣計算 ]u_^~   
in net terms按淨額計算 b&g9A{t  
in nominal terms按名義價值計算 N b(f  
in real terms按實值計算 ?wps_XU  
in relative terms按相對價值計算 E\r5!45r  
in terms of value-added按增值額計算 @NXGVmY1}  
in the money正在賺錢；當時有利價；資金充裕 N,w;s-*  
in value terms按價值計算 NA`3  
inactive warrant不活躍認股權證 Q^v8n1  
inchoate instrument不完整的票據 XbJ=lH  
Inchroy Credit Corporation Limited英利信用財務有限公司 o_gpBaWD  
incidence of taxation納稅負擔 )S$!36Ni[  
incidental expenses雜項開支 Osb"$8im  
incidental outlay附帶開支 1;ulqO  
income入息；收入；收益 {sy#&m(el  
income after deductions扣除後入息實額 ??rx\*,C</  
income and expenditure account收支帳；收支結算表；收支表 >R?EJ;h  
income approach入息計算法 }[PbA4l.g  
income band入息組別 gU/\'~HG  
income chargeable to salaries tax應課薪俸稅的入息 E~zLhJTUL'  
income collected in advance預收收益 sHe:h XG'  
income derived beneficially所得並享有實益的入息 BNg\;2r  
income distribution入息分配；收入分配；收益分配 x
ZS  
income from employment受僱的收入 dCcV$BX,K  
income group入息組別 [^W4%S