[专业英语]注册会计师英语加试实用资料5 [复制链接]

： 1oL3y;>iL  
IBA Credit Limited港基國際財務有限公司 mN1n/LNi  
IBU International Finance LimitedIBU國際財務有限公司 ;r95i1a'  
idle fund游資；閒置資金 A{ . A1  
illegal consideration違法代價 B[;aNyd<  
illegal loan不合法貸款 [(Ihue  
immediate interest直接及現有的利益 uQz!of%x  
immediate outlook for the economy經濟近期展望 6~a4-5;>z  
immediate parties有直接關係的各方 =8Gpov1!V~  
immigration-linked investment scheme與移民有關的投資計劃 (vwKC D&  
immovable property不動產 B;J8^esypD  
immunity豁免權；免除責任 1( rN  
implicit price deflator內含平減物價指數 U,Z7nH3_  
implied indemnity隱含彌償 T}Ve:S  
import and export trade進出口貿易 HD>UTX`&mc  
import and export trade statistics進出口貿易統計數字 1abQoe  
import demand進口需求 @8lT*O2j  
import deposit scheme進口保證金計劃 `"y:/F"{
 
import duty進口稅 gh.+}8= "  
import price進口價格 +RyV"&v  
import surcharge進口附加稅；進口附加費 af}JS2=$  
imported inflation進口通脹；輸入通脹 wfQImCZ>l  
imposition of tax課稅；徵稅 E>bpq^;r  
imprest account預墊備用金帳戶；定額備用金帳戶 xi15B5_Ps  
imprest cash預墊備用現金；定額備用現金 ~SYW@o  
imprest fund預墊備用金；定額備用金 8_T9[]7V8  
imprest warrant預墊備用金令 q)OCY}QA  
improper investment不當投資 =s,}@iqNO4  
imputed cost推算成本；設算成本 %(:{TR  
imputed price估算價格 R#HX}[Hb  
in absolute cash terms按絕對現金數值 {ukQBu#}<  
in absolute terms按絕對價值計算 !3 zN [@w,  
in custody of firm商號保管 &M6Zsmo  
in debt負債  !x EGN@  
in denomination of...以……為單位 UZJ#/x5F  
in money terms按貨幣計算 0t 6DD  
in net terms按淨額計算 W'R^GIHs  
in nominal terms按名義價值計算 6T%5<I*&3s  
in real terms按實值計算 S%df'bh$  
in relative terms按相對價值計算 !JA//{?  
in terms of value-added按增值額計算 P 4+}<5  
in the money正在賺錢；當時有利價；資金充裕 &o'$uLF~Y  
in value terms按價值計算 >YR2h/S  
inactive warrant不活躍認股權證 W;|%)D)y
 
inchoate instrument不完整的票據 TVAa/_y2`  
Inchroy Credit Corporation Limited英利信用財務有限公司 XCyrr2^  
incidence of taxation納稅負擔 =LKf.@]#  
incidental expenses雜項開支 K7w U tg  
incidental outlay附帶開支 UHBMl>~z  
income入息；收入；收益 !HKW_m^3J  
income after deductions扣除後入息實額 eZ{Ce.lNR  
income and expenditure account收支帳；收支結算表；收支表 k\\e`=  
income approach入息計算法 -!IeP]n#P  
income band入息組別 iKG,"  
income chargeable to salaries tax應課薪俸稅的入息 D_ XOYzN}  
income collected in advance預收收益 2W}jbOy  
income derived beneficially所得並享有實益的入息 Gyb|{G_  
income distribution入息分配；收入分配；收益分配 >LJ<6s[=  
income from employment受僱的收入 $.zd,}l@L  
income group入息組別 3 5/ s\