[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 =o@CCUKpj  
IBU International Finance LimitedIBU國際財務有限公司 jo8hVWJ7V*  
idle fund游資；閒置資金 %MQU&H9[  
illegal consideration違法代價 BB?vc(d  
illegal loan不合法貸款 ZH:-.2*cj  
immediate interest直接及現有的利益 ETw7/S${  
immediate outlook for the economy經濟近期展望 3++}4%w  
immediate parties有直接關係的各方 `u zR!^X  
immigration-linked investment scheme與移民有關的投資計劃 1VlRdDg  
immovable property不動產 HH-A\#6J  
immunity豁免權；免除責任 G234UjN%  
implicit price deflator內含平減物價指數 8 z) K  
implied indemnity隱含彌償 2qw-:  
import and export trade進出口貿易 x}Y  
import and export trade statistics進出口貿易統計數字 6`>WO_<z  
import demand進口需求 NtuO&{}i  
import deposit scheme進口保證金計劃 -|ho 8alF  
import duty進口稅 jT~PwDSFt3  
import price進口價格 M.|cl#  
import surcharge進口附加稅；進口附加費 u3"0K['3  
imported inflation進口通脹；輸入通脹 ,cgFdOM.  
imposition of tax課稅；徵稅
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imprest account預墊備用金帳戶；定額備用金帳戶 lEcZ /  
imprest cash預墊備用現金；定額備用現金 [g bYIwL.  
imprest fund預墊備用金；定額備用金 _GoV\wGKl  
imprest warrant預墊備用金令 CFm( yFk  
improper investment不當投資 O_zW/#  
imputed cost推算成本；設算成本 ,g.*Mx`-
 
imputed price估算價格 
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in absolute cash terms按絕對現金數值 WR&>AOWAD  
in absolute terms按絕對價值計算 FeW}tKH  
in custody of firm商號保管 =cwQG&as  
in debt負債 PQl^jS  
in denomination of...以……為單位 ~AVn$];{  
in money terms按貨幣計算 j20/Q)=h  
in net terms按淨額計算 g*]hmkYe9  
in nominal terms按名義價值計算 eP d  
in real terms按實值計算 ~  4v  
in relative terms按相對價值計算 e-!6m#0  
in terms of value-added按增值額計算 #\|Ac*>  
in the money正在賺錢；當時有利價；資金充裕 eb6Ux  
in value terms按價值計算 #%4XZ3j#j;  
inactive warrant不活躍認股權證 U$*AV<{%   
inchoate instrument不完整的票據 |fL|tkGEa  
Inchroy Credit Corporation Limited英利信用財務有限公司 :U6"HP+?g-  
incidence of taxation納稅負擔 Frn<~  
incidental expenses雜項開支 y*F !k{P  
incidental outlay附帶開支 L701j.7"  
income入息；收入；收益 \# p@ef  
income after deductions扣除後入息實額 s+tPHftp  
income and expenditure account收支帳；收支結算表；收支表 '|I8byiK  
income approach入息計算法 (yx^zW7  
income band入息組別 Y X`BX$  
income chargeable to salaries tax應課薪俸稅的入息 )x!b{5'"7  
income collected in advance預收收益 3V(]*\L  
income derived beneficially所得並享有實益的入息 C+0MzfLgf  
income distribution入息分配；收入分配；收益分配 ',WnT:  
income from employment受僱的收入 HT`k-}ho,  
income group入息組別 ; _ziRy