[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 K8 Y/sHl  
IBU International Finance LimitedIBU國際財務有限公司 8+5-7)  
idle fund游資；閒置資金 cnh\K.*}_x  
illegal consideration違法代價 D'y/pv}!  
illegal loan不合法貸款 5;=,BWU  
immediate interest直接及現有的利益 X9^a:
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immediate outlook for the economy經濟近期展望 <&3qFK*9r  
immediate parties有直接關係的各方 wy3{>A Z(  
immigration-linked investment scheme與移民有關的投資計劃 $E;`Y|r%WK  
immovable property不動產 o,a3J:j]  
immunity豁免權；免除責任 =y" lX{}G  
implicit price deflator內含平減物價指數 ]$)J/L(p/]  
implied indemnity隱含彌償 #S+GI!  
import and export trade進出口貿易 KD]8n]c
 
import and export trade statistics進出口貿易統計數字 9;3f`DK@2k  
import demand進口需求 Z/=x(I0  
import deposit scheme進口保證金計劃 C!N&uNp@s  
import duty進口稅 eJ0PSW/4l  
import price進口價格 uVJ;1H!  
import surcharge進口附加稅；進口附加費 g`)2I+L7  
imported inflation進口通脹；輸入通脹 j'lfH6_')e  
imposition of tax課稅；徵稅 !2oe;q2X[G  
imprest account預墊備用金帳戶；定額備用金帳戶 \]  
imprest cash預墊備用現金；定額備用現金 1-C 2Y`  
imprest fund預墊備用金；定額備用金 E7E>w#T5  
imprest warrant預墊備用金令 U[5  
improper investment不當投資 WZ}c)r*R  
imputed cost推算成本；設算成本 B6tp,Np5,  
imputed price估算價格 Q>s>@hw  
in absolute cash terms按絕對現金數值 F5 Tah{  
in absolute terms按絕對價值計算 #&vP(4p  
in custody of firm商號保管 Q8.SD p  
in debt負債 j>s>i  
in denomination of...以……為單位 NNC@?A7  
in money terms按貨幣計算 Cs$wgm*  
in net terms按淨額計算 <6k5nEh  
in nominal terms按名義價值計算 BR5r
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in real terms按實值計算 cPe0o'`[  
in relative terms按相對價值計算 v*}r<}j  
in terms of value-added按增值額計算 2T!pFcc  
in the money正在賺錢；當時有利價；資金充裕 xcO Si>  
in value terms按價值計算 F$Q(2:w  
inactive warrant不活躍認股權證 xk=5q|u_-  
inchoate instrument不完整的票據 |}paa  
Inchroy Credit Corporation Limited英利信用財務有限公司 b!VaEK  
incidence of taxation納稅負擔 a5o
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incidental expenses雜項開支 f,Vj8@p)x  
incidental outlay附帶開支 O)|{B>2r  
income入息；收入；收益 +5(
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income after deductions扣除後入息實額 nunTTE,iq%  
income and expenditure account收支帳；收支結算表；收支表 DYlu`j_ux  
income approach入息計算法 }9[E+8L1
 
income band入息組別 w4Nm4To  
income chargeable to salaries tax應課薪俸稅的入息 Ij>IL!  
income collected in advance預收收益 =}5;rK  
income derived beneficially所得並享有實益的入息 L2Ynv4llm  
income distribution入息分配；收入分配；收益分配 der'<Q.U:k  
income from employment受僱的收入 H)S&sx#q]  
income group入息組別 *"#62U6