[专业英语]注册会计师英语加试实用资料5 [复制链接]

： U''/y\Z  
IBA Credit Limited港基國際財務有限公司 Pr<.ld\  
IBU International Finance LimitedIBU國際財務有限公司 ?0Z?Z3)%w4  
idle fund游資；閒置資金 h@@2vs2  
illegal consideration違法代價 7_ZfV? .  
illegal loan不合法貸款 " :@5|4qK  
immediate interest直接及現有的利益 Z2j M.[hq  
immediate outlook for the economy經濟近期展望 ~UEft  
immediate parties有直接關係的各方 LoqS45-)  
immigration-linked investment scheme與移民有關的投資計劃 pa4 z
Sl  
immovable property不動產 +*mi%)I  
immunity豁免權；免除責任 (Lp<T!"  
implicit price deflator內含平減物價指數 rp{q.fy'U  
implied indemnity隱含彌償 K;k&w; j  
import and export trade進出口貿易 nV@k}IJg:?  
import and export trade statistics進出口貿易統計數字 IBo)fE\O  
import demand進口需求 OZB(4{vnyC  
import deposit scheme進口保證金計劃 R>BnU Iu  
import duty進口稅 d[6[3B  
import price進口價格 bb}|"m.  
import surcharge進口附加稅；進口附加費 "+~La{POc  
imported inflation進口通脹；輸入通脹 V80g+)|  
imposition of tax課稅；徵稅 48Vmz  
imprest account預墊備用金帳戶；定額備用金帳戶 .|G([O^H  
imprest cash預墊備用現金；定額備用現金 )C|[j@MD  
imprest fund預墊備用金；定額備用金 U4w^eWzP
 
imprest warrant預墊備用金令 |B./5 ,nSS  
improper investment不當投資 DwMq  
imputed cost推算成本；設算成本 T;-&3  
imputed price估算價格 5k)/SAU0  
in absolute cash terms按絕對現金數值 Y1h8O%?  
in absolute terms按絕對價值計算 j;WZ[g#t  
in custody of firm商號保管 [z'PdYQR/{  
in debt負債 xRuAt/aC  
in denomination of...以……為單位 {r yv7G  
in money terms按貨幣計算 < HlS0J9  
in net terms按淨額計算 9nu!|reS  
in nominal terms按名義價值計算 #/=s74.b  
in real terms按實值計算 d%1j4JE{  
in relative terms按相對價值計算 ]4^9Tw6 _b  
in terms of value-added按增值額計算 Z@4BTA  
in the money正在賺錢；當時有利價；資金充裕 \7n ;c  
in value terms按價值計算 (J I4ibP  
inactive warrant不活躍認股權證 R7+3$F5B  
inchoate instrument不完整的票據 p2cwW/^V  
Inchroy Credit Corporation Limited英利信用財務有限公司 s{#rCc)  
incidence of taxation納稅負擔 @eU;oRVc{  
incidental expenses雜項開支 wJ,l"bnq  
incidental outlay附帶開支 VEj-%"\  
income入息；收入；收益 >> yK_yg  
income after deductions扣除後入息實額 V+G. TI P  
income and expenditure account收支帳；收支結算表；收支表 i|?EgGFG  
income approach入息計算法 X0wvOs:  
income band入息組別 !VBl/ aU@  
income chargeable to salaries tax應課薪俸稅的入息 #&u9z5ywM  
income collected in advance預收收益 2K[Y|.u8>q  
income derived beneficially所得並享有實益的入息 c5Fl:=h  
income distribution入息分配；收入分配；收益分配 { }Q!. /5  
income from employment受僱的收入 2#%@j6  
income group入息組別 U.g7'`Z<