[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 %?hLo8  
IBU International Finance LimitedIBU國際財務有限公司 ku?_/-ko]  
idle fund游資；閒置資金 .@Uz/j?>  
illegal consideration違法代價 E5 oD|'=WA  
illegal loan不合法貸款 QN XxpoS#  
immediate interest直接及現有的利益 3(+#^aw  
immediate outlook for the economy經濟近期展望 <gLtX[v!CL  
immediate parties有直接關係的各方 $0}bi:7  
immigration-linked investment scheme與移民有關的投資計劃 <&:&qngg  
immovable property不動產 MjB[5:s  
immunity豁免權；免除責任 j\f$r,4  
implicit price deflator內含平減物價指數 N| Pm|w*?  
implied indemnity隱含彌償 %>2t=)T  
import and export trade進出口貿易 6# ";W2  
import and export trade statistics進出口貿易統計數字 AnY)T8w  
import demand進口需求 t5X lR]` w  
import deposit scheme進口保證金計劃 J~3T8e#  
import duty進口稅 `uVW<z{l  
import price進口價格 HY;?z
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import surcharge進口附加稅；進口附加費 ~[TKVjyO  
imported inflation進口通脹；輸入通脹 DA)v3Nd  
imposition of tax課稅；徵稅 MuV0;K\  
imprest account預墊備用金帳戶；定額備用金帳戶 V2{#<d-T!  
imprest cash預墊備用現金；定額備用現金 %D(prA_w  
imprest fund預墊備用金；定額備用金 8 QF?W{NK  
imprest warrant預墊備用金令 >
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improper investment不當投資 !9xANSb  
imputed cost推算成本；設算成本 \Z20fh2
 
imputed price估算價格 w"agn}CK  
in absolute cash terms按絕對現金數值 6bKO;^0  
in absolute terms按絕對價值計算 Hu8atlpo  
in custody of firm商號保管 J xm9 @,  
in debt負債 C'/M/|=Q#  
in denomination of...以……為單位 xg,]M/J  
in money terms按貨幣計算 t!~YO'<dS  
in net terms按淨額計算 A;-z#R#V5  
in nominal terms按名義價值計算 /lB0>Us  
in real terms按實值計算 b+].Uc  
in relative terms按相對價值計算
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in terms of value-added按增值額計算 uuYH6bw*d  
in the money正在賺錢；當時有利價；資金充裕 2~WFLD  
in value terms按價值計算
LQ\ ELJj  
inactive warrant不活躍認股權證 k>&s(b  
inchoate instrument不完整的票據 R P:F<`DB|  
Inchroy Credit Corporation Limited英利信用財務有限公司 Of7) A  
incidence of taxation納稅負擔 hLbT
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incidental expenses雜項開支 0IgnpeA]  
incidental outlay附帶開支 %C`'>,t>  
income入息；收入；收益 OZ!$%.?l  
income after deductions扣除後入息實額 cbCE $  
income and expenditure account收支帳；收支結算表；收支表 E)Qh]:<2v  
income approach入息計算法 `x$}~rP&)!  
income band入息組別 =HV-8C]  
income chargeable to salaries tax應課薪俸稅的入息 E[3
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income collected in advance預收收益 w$lfR,  
income derived beneficially所得並享有實益的入息 i\Pr3 7 "  
income distribution入息分配；收入分配；收益分配 iCnUnR{  
income from employment受僱的收入 YNC0Z'c9  
income group入息組別 ~"q,<t