[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 Ro\ U T64  
IBU International Finance LimitedIBU國際財務有限公司 7jPPN
 
idle fund游資；閒置資金 U$-Gc[=|  
illegal consideration違法代價 >NwS0j$j@  
illegal loan不合法貸款 !6{; z/Hy  
immediate interest直接及現有的利益 >1q W*  
immediate outlook for the economy經濟近期展望 Tk\?$n  
immediate parties有直接關係的各方 Ac{"$P`  
immigration-linked investment scheme與移民有關的投資計劃 =BW;n]ls  
immovable property不動產 F6^Xi"R[  
immunity豁免權；免除責任 )(V|d$n  
implicit price deflator內含平減物價指數 *m)
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implied indemnity隱含彌償 A/:^l%y,GZ  
import and export trade進出口貿易 hA 1_zKZ  
import and export trade statistics進出口貿易統計數字 82d~>i%T  
import demand進口需求 G(joamfM  
import deposit scheme進口保證金計劃 l rrNyaFn  
import duty進口稅 onqfmQ,3E  
import price進口價格 *f<+yF{=A  
import surcharge進口附加稅；進口附加費 Z'=:Bo{  
imported inflation進口通脹；輸入通脹 {HoeK>rd  
imposition of tax課稅；徵稅 CCx_
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imprest account預墊備用金帳戶；定額備用金帳戶 %+gK5aVab  
imprest cash預墊備用現金；定額備用現金 CNU,\>J@$  
imprest fund預墊備用金；定額備用金 sKDsps^$  
imprest warrant預墊備用金令 >(T)9
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improper investment不當投資 g}\G@7Q  
imputed cost推算成本；設算成本 QAN :  
imputed price估算價格 3'3E:}o|  
in absolute cash terms按絕對現金數值 Q1hHK'3w  
in absolute terms按絕對價值計算 qr dA4S  
in custody of firm商號保管 \;#T.@c5  
in debt負債 T'C^,,if  
in denomination of...以……為單位 tE=;V) %we  
in money terms按貨幣計算 y(81| c#  
in net terms按淨額計算 hJ|zX  
in nominal terms按名義價值計算 olLVT <  
in real terms按實值計算 ':fq/k3;&  
in relative terms按相對價值計算 u_31Db<  
in terms of value-added按增值額計算 K3g<NC  
in the money正在賺錢；當時有利價；資金充裕 QT
`|"RI%  
in value terms按價值計算 oyfY>^bs  
inactive warrant不活躍認股權證 qK=uSLo\+  
inchoate instrument不完整的票據 ou V%*<Ki  
Inchroy Credit Corporation Limited英利信用財務有限公司 >`{B  
incidence of taxation納稅負擔 t_ju[xL5B  
incidental expenses雜項開支 ;YGCsLT<xt  
incidental outlay附帶開支 ?F=^& v8  
income入息；收入；收益 -/)>DOgUq  
income after deductions扣除後入息實額 "|k 4<"]  
income and expenditure account收支帳；收支結算表；收支表 9Su4nt`i  
income approach入息計算法 n VNz5B  
income band入息組別 NQ&\t[R[  
income chargeable to salaries tax應課薪俸稅的入息 ]:"<if gp$  
income collected in advance預收收益 A  [c1E[  
income derived beneficially所得並享有實益的入息 p<[gzmU9\b  
income distribution入息分配；收入分配；收益分配 9I1D'7wI^^  
income from employment受僱的收入 Qvc$D{z  
income group入息組別 ,y>Sq +