[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 k(=\&T  
IBU International Finance LimitedIBU國際財務有限公司 tA#X@HIE  
idle fund游資；閒置資金 |C'w] QYm  
illegal consideration違法代價 :m5& i&  
illegal loan不合法貸款 =/6.4;8  
immediate interest直接及現有的利益 vc6UA%/f  
immediate outlook for the economy經濟近期展望 '`"LX!"ZO  
immediate parties有直接關係的各方 3 4YYw@?}Y  
immigration-linked investment scheme與移民有關的投資計劃 B_hob  
immovable property不動產 Q+mMpI  
immunity豁免權；免除責任 x@DXW(  
implicit price deflator內含平減物價指數 c/;t.+g  
implied indemnity隱含彌償 z$ysp!  
import and export trade進出口貿易 P:lvZ   
import and export trade statistics進出口貿易統計數字 dr~MyQ  
import demand進口需求 `"AjbCL  
import deposit scheme進口保證金計劃 |GK [I  
import duty進口稅 )FWF T:P~  
import price進口價格 )@eBe^  
import surcharge進口附加稅；進口附加費 j`,;J[Zd`h  
imported inflation進口通脹；輸入通脹 XYod>[.x  
imposition of tax課稅；徵稅 `Kym {og  
imprest account預墊備用金帳戶；定額備用金帳戶 YtW #MG$f  
imprest cash預墊備用現金；定額備用現金 ~(aq3ngo.  
imprest fund預墊備用金；定額備用金 Zt lS*id_  
imprest warrant預墊備用金令 kUP[&/Lc  
improper investment不當投資 ,z1# |Y  
imputed cost推算成本；設算成本 c::x.B"w  
imputed price估算價格 pal))e!B  
in absolute cash terms按絕對現金數值 ~e{2Y%  
in absolute terms按絕對價值計算 3 %DA{  
in custody of firm商號保管 ujz %0Mq;  
in debt負債 6sP;O,UX  
in denomination of...以……為單位 &=HM}h  
in money terms按貨幣計算 L%B+V;<h3  
in net terms按淨額計算 %M}zi'qQ?  
in nominal terms按名義價值計算 QMtt:f]?i  
in real terms按實值計算 #> CN,eiZ  
in relative terms按相對價值計算 .kC}. Q_  
in terms of value-added按增值額計算 /@3+zpaw X  
in the money正在賺錢；當時有利價；資金充裕 &51/Pm2O  
in value terms按價值計算 30DpIkf  
inactive warrant不活躍認股權證 *D AgcB  
inchoate instrument不完整的票據 4T^M@+&|  
Inchroy Credit Corporation Limited英利信用財務有限公司 Q~xR'G[N  
incidence of taxation納稅負擔 EAY9~b6~c  
incidental expenses雜項開支 @b>]q$)(}  
incidental outlay附帶開支 e3S6+H),I  
income入息；收入；收益 bzJKoxU  
income after deductions扣除後入息實額 vnN_csJ#^  
income and expenditure account收支帳；收支結算表；收支表 7PQedZ<\  
income approach入息計算法 kk~{2  
income band入息組別  fx;5j;  
income chargeable to salaries tax應課薪俸稅的入息 nn=JM7e\9  
income collected in advance預收收益 hA@X;Mh^w  
income derived beneficially所得並享有實益的入息 _I8-0DnOM  
income distribution入息分配；收入分配；收益分配 (XW#,=rYk  
income from employment受僱的收入 whLske-  
income group入息組別 BbU&e z8P