[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 g5nL7;`N  
IBU International Finance LimitedIBU國際財務有限公司 / H GPy  
idle fund游資；閒置資金 5a5JOl$8  
illegal consideration違法代價
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illegal loan不合法貸款 G]-\$>5R  
immediate interest直接及現有的利益 8XfOMf~d`  
immediate outlook for the economy經濟近期展望 wlwgYAD  
immediate parties有直接關係的各方 #pD=TMefC  
immigration-linked investment scheme與移民有關的投資計劃 }PMlG  
immovable property不動產 v&])D/a  
immunity豁免權；免除責任 3ug>,1:6-  
implicit price deflator內含平減物價指數 8`<3rj  
implied indemnity隱含彌償 Kk% IN9  
import and export trade進出口貿易 @q|c|X:I  
import and export trade statistics進出口貿易統計數字 9)F$){G]vs  
import demand進口需求 3D,tnn+J  
import deposit scheme進口保證金計劃 rv~OfL  
import duty進口稅 7*+tG7I @  
import price進口價格 [MAvU ?;  
import surcharge進口附加稅；進口附加費 C]zG@O !  
imported inflation進口通脹；輸入通脹 vQ5rhRG)E  
imposition of tax課稅；徵稅 kCZ'p  
imprest account預墊備用金帳戶；定額備用金帳戶 gE23C*!'&:  
imprest cash預墊備用現金；定額備用現金 Q9g^'a  
imprest fund預墊備用金；定額備用金 n2opy8J#!  
imprest warrant預墊備用金令 sEa|2$  
improper investment不當投資 >(gbUW  
imputed cost推算成本；設算成本 pSx}:u^am  
imputed price估算價格 Q2gz\N  
in absolute cash terms按絕對現金數值 4?`*#DPl  
in absolute terms按絕對價值計算 R|\kk?,u  
in custody of firm商號保管 8[)"+IFN  
in debt負債 :dlG:=.W  
in denomination of...以……為單位 C
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in money terms按貨幣計算 ;0dl  
in net terms按淨額計算 ,_'Z Jlx  
in nominal terms按名義價值計算 G Mg|#DV  
in real terms按實值計算 vf!lhV-UG+  
in relative terms按相對價值計算 Xq$9H@.  
in terms of value-added按增值額計算 M r~IVmtf  
in the money正在賺錢；當時有利價；資金充裕 YB9)v5Nz(  
in value terms按價值計算 <a(739IF   
inactive warrant不活躍認股權證 U uSCqI};  
inchoate instrument不完整的票據 _o6Zj1p  
Inchroy Credit Corporation Limited英利信用財務有限公司 T mH5+  
incidence of taxation納稅負擔 _y9NDLRs8  
incidental expenses雜項開支 `9DW}  
incidental outlay附帶開支 VpxsgCS  
income入息；收入；收益 X$<CIZ  
income after deductions扣除後入息實額 u0Opn
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income and expenditure account收支帳；收支結算表；收支表 xf 3/J{n3  
income approach入息計算法 E7U.>8C  
income band入息組別 _lw:lZM?  
income chargeable to salaries tax應課薪俸稅的入息 jrO{A3<E  
income collected in advance預收收益 zE=^}K+  
income derived beneficially所得並享有實益的入息 =nUzBL%~  
income distribution入息分配；收入分配；收益分配 LV]F?O[K=  
income from employment受僱的收入 9d+z?J:  
income group入息組別 ^B'N\[