[专业英语]注册会计师英语加试实用资料5 [复制链接]

： (d~'H{q  
IBA Credit Limited港基國際財務有限公司 cq!>B{  
IBU International Finance LimitedIBU國際財務有限公司 `"D7XC0x  
idle fund游資；閒置資金 :`uo]B"  
illegal consideration違法代價 }SOj3.9{c  
illegal loan不合法貸款 Cvl"")ZZ`  
immediate interest直接及現有的利益 h<QXr'4+  
immediate outlook for the economy經濟近期展望 jUfc&bi3  
immediate parties有直接關係的各方 _x>u"w  
immigration-linked investment scheme與移民有關的投資計劃 XFX:)l#o  
immovable property不動產 JY_' d,O  
immunity豁免權；免除責任 $AX!L+<!  
implicit price deflator內含平減物價指數 }LE/{]A  
implied indemnity隱含彌償 -MU^%t;-  
import and export trade進出口貿易 fY6&PuDf.  
import and export trade statistics進出口貿易統計數字 N,;Bl&EU  
import demand進口需求 WIbU^WJ0  
import deposit scheme進口保證金計劃 w.V8-9 {  
import duty進口稅 Yt{Y)=_t  
import price進口價格 9EH%[wfv  
import surcharge進口附加稅；進口附加費 .vb*|So  
imported inflation進口通脹；輸入通脹 &-{4JSII  
imposition of tax課稅；徵稅 +^%F8GB  
imprest account預墊備用金帳戶；定額備用金帳戶 N(IUNL  
imprest cash預墊備用現金；定額備用現金 ;=E3f^'s  
imprest fund預墊備用金；定額備用金 IYrO; GQ  
imprest warrant預墊備用金令 gFW1Nm_DJ  
improper investment不當投資 :o
Z30}  
imputed cost推算成本；設算成本 6ZF5f^M^  
imputed price估算價格 ~+|p.(I  
in absolute cash terms按絕對現金數值 0/*z]2  
in absolute terms按絕對價值計算 0phGn+"R  
in custody of firm商號保管 sF}E=lY  
in debt負債 Dui<$jl0b  
in denomination of...以……為單位 }5%!:=  
in money terms按貨幣計算 "q%Q[^
b  
in net terms按淨額計算 Nlo*vu  
in nominal terms按名義價值計算 38f9jF%7j  
in real terms按實值計算 \75%[;.  
in relative terms按相對價值計算 ANWa%%\T  
in terms of value-added按增值額計算 2B*9]AHny  
in the money正在賺錢；當時有利價；資金充裕 .m4K ]^m  
in value terms按價值計算 e0aeiG$/0  
inactive warrant不活躍認股權證 qUVV374N  
inchoate instrument不完整的票據 jaDZPX-yS  
Inchroy Credit Corporation Limited英利信用財務有限公司 p;C`n)7P7  
incidence of taxation納稅負擔 9oN b= .  
incidental expenses雜項開支 F02NnF  
incidental outlay附帶開支
o05) I2  
income入息；收入；收益 q3 9RD  
income after deductions扣除後入息實額 @90)  
income and expenditure account收支帳；收支結算表；收支表 +nZx{d,wt  
income approach入息計算法 x0 3|L!n
 
income band入息組別 5Rc 5/m  
income chargeable to salaries tax應課薪俸稅的入息 ?}O\'Fa8
 
income collected in advance預收收益 UoBu0Rx  
income derived beneficially所得並享有實益的入息 "&>$/b$  
income distribution入息分配；收入分配；收益分配 &"25a[x{B  
income from employment受僱的收入 j'v2m
6/  
income group入息組別 *)"` v]