[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 a!<8\vzg  
IBU International Finance LimitedIBU國際財務有限公司 E_])E`BJ  
idle fund游資；閒置資金 ?'@8kpb  
illegal consideration違法代價 ZniB]k1  
illegal loan不合法貸款 T>x&T9  
immediate interest直接及現有的利益 rV R1wsaL  
immediate outlook for the economy經濟近期展望 kb{]>3 Y"  
immediate parties有直接關係的各方 q Gw -tPD<  
immigration-linked investment scheme與移民有關的投資計劃 }Qip&IN  
immovable property不動產 Gb#Cm]  
immunity豁免權；免除責任 b&~4t/Vq  
implicit price deflator內含平減物價指數 0=* 8
  
implied indemnity隱含彌償 2jg-  
import and export trade進出口貿易 bx{$Y_L+p  
import and export trade statistics進出口貿易統計數字 `e}b
dj  
import demand進口需求 K?B{rE Lp  
import deposit scheme進口保證金計劃 OjJXysslXO  
import duty進口稅 wKZ$iGMbz  
import price進口價格 6:Ch^c+IZ  
import surcharge進口附加稅；進口附加費 ]>LhkA@V  
imported inflation進口通脹；輸入通脹 'IZI:V"  
imposition of tax課稅；徵稅 \W1,F6&
j  
imprest account預墊備用金帳戶；定額備用金帳戶 trPAYa}W  
imprest cash預墊備用現金；定額備用現金 Ljxz.2LGr  
imprest fund預墊備用金；定額備用金 ,2j&ko1  
imprest warrant預墊備用金令 ryW'Z{+r'  
improper investment不當投資 Rzbj  
imputed cost推算成本；設算成本 kP#B5K_U|  
imputed price估算價格 m?pstuUK(  
in absolute cash terms按絕對現金數值 `k[-M2[  
in absolute terms按絕對價值計算 -8
:&>~4`  
in custody of firm商號保管 5R
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in debt負債 - }7e:!.  
in denomination of...以……為單位 yj;sSRT  
in money terms按貨幣計算 =vQcYa   
in net terms按淨額計算 01r 8$+  
in nominal terms按名義價值計算 hAYTj0GZ  
in real terms按實值計算 Xu<k3oD7  
in relative terms按相對價值計算 P `}zlml  
in terms of value-added按增值額計算 <tF9V Jq  
in the money正在賺錢；當時有利價；資金充裕 lE;Ewg  
in value terms按價值計算 \m7-rV6r  
inactive warrant不活躍認股權證 3nT^?;-  
inchoate instrument不完整的票據 .y _/Uwu  
Inchroy Credit Corporation Limited英利信用財務有限公司 x(hE3S#+  
incidence of taxation納稅負擔 2z6yn?'&L  
incidental expenses雜項開支 #MX'^RZ>2  
incidental outlay附帶開支 5R'TcWf#W  
income入息；收入；收益
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income after deductions扣除後入息實額 P3cRl']  
income and expenditure account收支帳；收支結算表；收支表 //T>G_1  
income approach入息計算法 ,uo'c_f(e  
income band入息組別 A'q#I>j`  
income chargeable to salaries tax應課薪俸稅的入息 ]h>_\9qO  
income collected in advance預收收益 T&%ux=Jt  
income derived beneficially所得並享有實益的入息 _hRcc"MS`  
income distribution入息分配；收入分配；收益分配 Bt>}rYz1  
income from employment受僱的收入 qfL~Wp2E;  
income group入息組別 Q<h-FW8z