[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 W]4Z4&  
IBU International Finance LimitedIBU國際財務有限公司 5SFr E`  
idle fund游資；閒置資金 rzY)vC+ZT  
illegal consideration違法代價 'h $:~C  
illegal loan不合法貸款 xU'z>y4V$  
immediate interest直接及現有的利益 (g6e5Sgi>  
immediate outlook for the economy經濟近期展望  lKbWQ>  
immediate parties有直接關係的各方 VuLb9Kn  
immigration-linked investment scheme與移民有關的投資計劃 B>{%$@4  
immovable property不動產 qI'pj TMDY  
immunity豁免權；免除責任 Iv6 lE:)  
implicit price deflator內含平減物價指數 M+"6VtZH  
implied indemnity隱含彌償 ;<~f-D ,  
import and export trade進出口貿易 L: $ `8  
import and export trade statistics進出口貿易統計數字 {7y;s  
import demand進口需求  9qX$  
import deposit scheme進口保證金計劃 2EgvS!"  
import duty進口稅 w4L()eP#?=  
import price進口價格 <4 {m99  
import surcharge進口附加稅；進口附加費 tPy k^NJ;  
imported inflation進口通脹；輸入通脹 8W3zrnc  
imposition of tax課稅；徵稅 B*/!s7c.  
imprest account預墊備用金帳戶；定額備用金帳戶 fW= N  
imprest cash預墊備用現金；定額備用現金 7_~sa{1R.  
imprest fund預墊備用金；定額備用金 Bzz|
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imprest warrant預墊備用金令 Wh
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improper investment不當投資 |bk9<i ?  
imputed cost推算成本；設算成本 &C'^YF_^0  
imputed price估算價格 1
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in absolute cash terms按絕對現金數值 bQD8#Ml1  
in absolute terms按絕對價值計算 [kg^S`gc#  
in custody of firm商號保管 coC T]<  
in debt負債 f@}>:x  
in denomination of...以……為單位 81nD:]7  
in money terms按貨幣計算 cb-IRGF  
in net terms按淨額計算 @ x `X|>&  
in nominal terms按名義價值計算 #7;
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in real terms按實值計算 W"=l@}I  
in relative terms按相對價值計算 2n.HmS  
in terms of value-added按增值額計算 si&du  
in the money正在賺錢；當時有利價；資金充裕 &JX<)JEB=<  
in value terms按價值計算 cGm3LS6]*  
inactive warrant不活躍認股權證 sOqFEvzo1%  
inchoate instrument不完整的票據 )qx;/=D  
Inchroy Credit Corporation Limited英利信用財務有限公司 |!FQQ(1b  
incidence of taxation納稅負擔 b5MBzFw  
incidental expenses雜項開支 97 Dq;  
incidental outlay附帶開支 gk%01&_>4  
income入息；收入；收益 KHx2$*E_  
income after deductions扣除後入息實額 AL":j6!OQ  
income and expenditure account收支帳；收支結算表；收支表 hh4R  
income approach入息計算法 ?22U0UF  
income band入息組別 cr;:5D%_  
income chargeable to salaries tax應課薪俸稅的入息 /<_!Gz.@uG  
income collected in advance預收收益 1;[KBYUH  
income derived beneficially所得並享有實益的入息 Cl'$*h  
income distribution入息分配；收入分配；收益分配 iw#~xel<ez  
income from employment受僱的收入 h: yJ  
income group入息組別 H!*ypJ