[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 zJV4)  
IBU International Finance LimitedIBU國際財務有限公司 u )ld  
idle fund游資；閒置資金 ?ph"|LyL  
illegal consideration違法代價 '6aH*B:}*;  
illegal loan不合法貸款 dx U[>m;  
immediate interest直接及現有的利益 b
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immediate outlook for the economy經濟近期展望 F{}z[0  
immediate parties有直接關係的各方 Jne)?Gt  
immigration-linked investment scheme與移民有關的投資計劃 % TR->F  
immovable property不動產 7.=u:PK7kM  
immunity豁免權；免除責任 jK{C jfCNz  
implicit price deflator內含平減物價指數 nyDqR#t  
implied indemnity隱含彌償 2z-&Ya Qu  
import and export trade進出口貿易 $Qm;F% >  
import and export trade statistics進出口貿易統計數字 ^*0;Z<_  
import demand進口需求 T@z$g  
import deposit scheme進口保證金計劃 [oYe/<3  
import duty進口稅 M'g4alS  
import price進口價格 |{_%YM($  
import surcharge進口附加稅；進口附加費 UIyOn` d"  
imported inflation進口通脹；輸入通脹 zL_X?UmV  
imposition of tax課稅；徵稅 wF&\@H  
imprest account預墊備用金帳戶；定額備用金帳戶 7N""w5  
imprest cash預墊備用現金；定額備用現金 aTPpE9Pa&  
imprest fund預墊備用金；定額備用金 ~fgv7=(!  
imprest warrant預墊備用金令 sC}/?^
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improper investment不當投資 ?+TD2~rD
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imputed cost推算成本；設算成本 ";zl6g"  
imputed price估算價格 fG.w;Aemv5  
in absolute cash terms按絕對現金數值 !"1bV [^  
in absolute terms按絕對價值計算 5H',Bm4-  
in custody of firm商號保管 }??q{B@v  
in debt負債 CZ0 {*K:  
in denomination of...以……為單位  |Rl|Th  
in money terms按貨幣計算 tG{Vn+~/  
in net terms按淨額計算 G3e%~  
in nominal terms按名義價值計算 x~(Ul\EX  
in real terms按實值計算 hqE#BnQxP,  
in relative terms按相對價值計算 P"~B2__*  
in terms of value-added按增值額計算 X~j A*kmAj  
in the money正在賺錢；當時有利價；資金充裕 mg3jm  
in value terms按價值計算 .a^/r'?  
inactive warrant不活躍認股權證 5Q^~Z},  
inchoate instrument不完整的票據 `6M(`*Up  
Inchroy Credit Corporation Limited英利信用財務有限公司 TS%cTh'ItH  
incidence of taxation納稅負擔 M0]fh5O  
incidental expenses雜項開支 |, :(3Ml  
incidental outlay附帶開支 sG}9l1  
income入息；收入；收益 Tq?W @DM*  
income after deductions扣除後入息實額 sS0psw1  
income and expenditure account收支帳；收支結算表；收支表 HnpGPGz@F  
income approach入息計算法 `SU;TN0  
income band入息組別 ?/u&U\P  
income chargeable to salaries tax應課薪俸稅的入息 gF:wdcO  
income collected in advance預收收益 lmd0Q(I  
income derived beneficially所得並享有實益的入息 Oq.) 8E.  
income distribution入息分配；收入分配；收益分配 }^iE|YKz  
income from employment受僱的收入 %?cPqRHJ ~  
income group入息組別  Z-~^)lo