[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 nQLs<]h1  
IBU International Finance LimitedIBU國際財務有限公司 {bkGYx5.C  
idle fund游資；閒置資金 9g@ NcJ]  
illegal consideration違法代價 d*- Xuv  
illegal loan不合法貸款 Ay$ >(;  
immediate interest直接及現有的利益 <GfVMD  
immediate outlook for the economy經濟近期展望 0dt"ZSm  
immediate parties有直接關係的各方 Eo=HNe  
immigration-linked investment scheme與移民有關的投資計劃 0XIxwc0Iw  
immovable property不動產 7),*3c')  
immunity豁免權；免除責任 QJXdb]Y^;  
implicit price deflator內含平減物價指數 8
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implied indemnity隱含彌償 HdCk!Fv  
import and export trade進出口貿易 VS`Z_Xn  
import and export trade statistics進出口貿易統計數字 wn84?$BGd  
import demand進口需求 W_J
hNe  
import deposit scheme進口保證金計劃 vt trKVA  
import duty進口稅 S0xIvzS  
import price進口價格 0yQe5i}  
import surcharge進口附加稅；進口附加費 `d`&R.'  
imported inflation進口通脹；輸入通脹 a4by^  
imposition of tax課稅；徵稅 k3yxx]Rk/  
imprest account預墊備用金帳戶；定額備用金帳戶 </Z Ha:=7  
imprest cash預墊備用現金；定額備用現金 V9{B}5KC  
imprest fund預墊備用金；定額備用金 sU%"azc  
imprest warrant預墊備用金令 r@|ZlM@O  
improper investment不當投資 d*9j77C]  
imputed cost推算成本；設算成本 ?>?ZAr  
imputed price估算價格 gKQ@!UU8  
in absolute cash terms按絕對現金數值 cx:jUsb6  
in absolute terms按絕對價值計算 zJ_My&~  
in custody of firm商號保管 &kx\W)  
in debt負債 hht+bpHl  
in denomination of...以……為單位 3@HIpQM3  
in money terms按貨幣計算 cYD1~JX.  
in net terms按淨額計算 \e0x,2  
in nominal terms按名義價值計算 =,E'~ P  
in real terms按實值計算 %kW3hQ<$  
in relative terms按相對價值計算 llqDT-cp  
in terms of value-added按增值額計算 4K #^dJnC  
in the money正在賺錢；當時有利價；資金充裕 C$y fMK,,N  
in value terms按價值計算  >fwlg-  
inactive warrant不活躍認股權證 /MxCvEE  
inchoate instrument不完整的票據 )$F6  
Inchroy Credit Corporation Limited英利信用財務有限公司 n|Ma&qs  
incidence of taxation納稅負擔 n}5x-SxS0  
incidental expenses雜項開支 Cha?7F[xL  
incidental outlay附帶開支 -faw:  
income入息；收入；收益 ] - h|]  
income after deductions扣除後入息實額 ,whM22Af~{  
income and expenditure account收支帳；收支結算表；收支表 d#Wn[h$"  
income approach入息計算法 auoA
 
income band入息組別 ~,+[M-  
income chargeable to salaries tax應課薪俸稅的入息 yh$ ~*UV  
income collected in advance預收收益 :z124Zf  
income derived beneficially所得並享有實益的入息 8fEAY
RGd  
income distribution入息分配；收入分配；收益分配 W7 ]mfy^  
income from employment受僱的收入 dcR6KG8  
income group入息組別 bY&YSlO