[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
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IBU International Finance LimitedIBU國際財務有限公司 ,B,0o*qc{K  
idle fund游資；閒置資金 =%;TVJk*a  
illegal consideration違法代價 Q+E)_5_sA  
illegal loan不合法貸款 B)qcu'>iy  
immediate interest直接及現有的利益 nA+gqY6 6|  
immediate outlook for the economy經濟近期展望 F=;nWQ&  
immediate parties有直接關係的各方 b.xG'  
immigration-linked investment scheme與移民有關的投資計劃 s>ZlW:jY  
immovable property不動產 =>xyJ->R  
immunity豁免權；免除責任 Qgl5Jr.  
implicit price deflator內含平減物價指數 ESkhC
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implied indemnity隱含彌償 1_ )Y{3L  
import and export trade進出口貿易 R!:F
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import and export trade statistics進出口貿易統計數字 j<A;
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import demand進口需求 bX+"G}CRP  
import deposit scheme進口保證金計劃 *47%|bf`  
import duty進口稅 c+UZ UgP  
import price進口價格 VQ4rEO=t  
import surcharge進口附加稅；進口附加費 <T$rvS  
imported inflation進口通脹；輸入通脹 }DkdF  
imposition of tax課稅；徵稅 ^<Sy{KY  
imprest account預墊備用金帳戶；定額備用金帳戶 !7Z?VEZ  
imprest cash預墊備用現金；定額備用現金 ZV~9{E8  
imprest fund預墊備用金；定額備用金 R^6^{q  
imprest warrant預墊備用金令 hDTM\>.c;s  
improper investment不當投資 G5$YXNV  
imputed cost推算成本；設算成本 )AAPT7!U  
imputed price估算價格 6 $+b2&V  
in absolute cash terms按絕對現金數值 <+ckE2j  
in absolute terms按絕對價值計算 Gq.fQ_oOb  
in custody of firm商號保管 V}q=!zz  
in debt負債 = /=?l  
in denomination of...以……為單位 Kd3EZo.  
in money terms按貨幣計算 k FE<M6a9@  
in net terms按淨額計算 ~4ysg[`  
in nominal terms按名義價值計算 o 0H.DeP  
in real terms按實值計算 bO+L#Kf  
in relative terms按相對價值計算 qmbhx9V   
in terms of value-added按增值額計算 j`k:)  
in the money正在賺錢；當時有利價；資金充裕
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in value terms按價值計算 fZ  pUnc  
inactive warrant不活躍認股權證 gg :{Xf*`  
inchoate instrument不完整的票據 v`~eg E17  
Inchroy Credit Corporation Limited英利信用財務有限公司 n`|CDKb  
incidence of taxation納稅負擔 4,7W*mr3(  
incidental expenses雜項開支 ~@'DYZb- H  
incidental outlay附帶開支 mUwGr_)wj  
income入息；收入；收益 #h2 qrX&+  
income after deductions扣除後入息實額 A
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income and expenditure account收支帳；收支結算表；收支表 7^Y`'~Y^  
income approach入息計算法 OBZ:C!  
income band入息組別 8"J6(KS  
income chargeable to salaries tax應課薪俸稅的入息 Uy{ZK*c8i  
income collected in advance預收收益 Wvwjj~HP2}  
income derived beneficially所得並享有實益的入息 biAa&  
income distribution入息分配；收入分配；收益分配 M [Mx g  
income from employment受僱的收入 !FbW3p f  
income group入息組別 3qrjb]E%}