[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 jc$gy`,F  
IBU International Finance LimitedIBU國際財務有限公司 bAUruTn
 
idle fund游資；閒置資金 6m~N2^z  
illegal consideration違法代價 Vr<eU>W  
illegal loan不合法貸款 )YtdU(^J$  
immediate interest直接及現有的利益 z]twh&^1L  
immediate outlook for the economy經濟近期展望 wNfWHaH" m  
immediate parties有直接關係的各方 fn~Jc~[G|  
immigration-linked investment scheme與移民有關的投資計劃 Rk8oshS+2  
immovable property不動產 iI]E %
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immunity豁免權；免除責任 pV^(8!+  
implicit price deflator內含平減物價指數 $:RP tG  
implied indemnity隱含彌償 <Z>p1S  
import and export trade進出口貿易 ;VS\'#{e  
import and export trade statistics進出口貿易統計數字 pX/42W  
import demand進口需求 |z+K]R8_  
import deposit scheme進口保證金計劃 !4/s|b
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import duty進口稅 o^\L41x3  
import price進口價格 $`wo8A| )  
import surcharge進口附加稅；進口附加費 7 {n>0@_  
imported inflation進口通脹；輸入通脹 RT~6#Caf  
imposition of tax課稅；徵稅 M[= #%U3*N  
imprest account預墊備用金帳戶；定額備用金帳戶 ?BEO(;'  
imprest cash預墊備用現金；定額備用現金 z'!sc"]W6  
imprest fund預墊備用金；定額備用金 Fv )H;1V  
imprest warrant預墊備用金令 )HL[_WfY  
improper investment不當投資 ~ Pm[Ud  
imputed cost推算成本；設算成本 C-TATH%f^  
imputed price估算價格 0ECQ>Ux:  
in absolute cash terms按絕對現金數值 b~u53
  
in absolute terms按絕對價值計算  ds#om2)  
in custody of firm商號保管 0sR+@ \  
in debt負債 FQgc\-8tm  
in denomination of...以……為單位 rIhe}1  
in money terms按貨幣計算
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in net terms按淨額計算 Q+ogVvMq>  
in nominal terms按名義價值計算 %n!7'XF'[  
in real terms按實值計算  &$x1^  
in relative terms按相對價值計算 S_|VlI  
in terms of value-added按增值額計算 )Bb:?!EuEH  
in the money正在賺錢；當時有利價；資金充裕 Q2 S!}A  
in value terms按價值計算 {Rv0@)P$  
inactive warrant不活躍認股權證 .!^}sp,E  
inchoate instrument不完整的票據 mR1|8H!f  
Inchroy Credit Corporation Limited英利信用財務有限公司 =9;2(<A  
incidence of taxation納稅負擔 gN
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incidental expenses雜項開支 I&s!}$cD  
incidental outlay附帶開支 .*,W%r?1n6  
income入息；收入；收益 m+LP5S  
income after deductions扣除後入息實額 <W2YG6^i  
income and expenditure account收支帳；收支結算表；收支表 .1@8rVp7  
income approach入息計算法 =*\(Y(0  
income band入息組別 O~bJ<O=?  
income chargeable to salaries tax應課薪俸稅的入息 U~l.%mu
i  
income collected in advance預收收益 Lt?k$U{qe)  
income derived beneficially所得並享有實益的入息 9u^yEqG`  
income distribution入息分配；收入分配；收益分配 [Q:C\f]  
income from employment受僱的收入 S4!}7NOh  
income group入息組別 vkK8D#K