[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 j-<-!jTd  
IBU International Finance LimitedIBU國際財務有限公司 =:H-9  
idle fund游資；閒置資金 X +`Dg::  
illegal consideration違法代價 5vx 4F f  
illegal loan不合法貸款 %U\,IO`g  
immediate interest直接及現有的利益 $L*gtZ  
immediate outlook for the economy經濟近期展望 uNyU]@R<W  
immediate parties有直接關係的各方 ;ku
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immigration-linked investment scheme與移民有關的投資計劃 ~KK} $iM  
immovable property不動產 =7 l uV_5  
immunity豁免權；免除責任  r h*F  
implicit price deflator內含平減物價指數 wvv+~K9jq  
implied indemnity隱含彌償 KF%BX~80C  
import and export trade進出口貿易 gIB3DuUo  
import and export trade statistics進出口貿易統計數字 hb`9Vn\ -E  
import demand進口需求 j~q 7v `":  
import deposit scheme進口保證金計劃
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import duty進口稅 VGS%U8;  
import price進口價格 <V?2;Gy  
import surcharge進口附加稅；進口附加費 \c_g9Iqa  
imported inflation進口通脹；輸入通脹 !0;AFv
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imposition of tax課稅；徵稅 8E%
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imprest account預墊備用金帳戶；定額備用金帳戶 };Q}C0E  
imprest cash預墊備用現金；定額備用現金 `B%%2p&  
imprest fund預墊備用金；定額備用金 zL"e
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imprest warrant預墊備用金令 K=gg<E<  
improper investment不當投資 x-%O1frc  
imputed cost推算成本；設算成本 0L}`fYf  
imputed price估算價格 7-744wV}Z  
in absolute cash terms按絕對現金數值 &g:( I  
in absolute terms按絕對價值計算 0D5Z#iW>1  
in custody of firm商號保管 ]IuZT  
in debt負債 +7.|1x;C  
in denomination of...以……為單位 j.=:S;  
in money terms按貨幣計算 *AH`ob}  
in net terms按淨額計算 ?C|'GkT  
in nominal terms按名義價值計算 /YJo"\7  
in real terms按實值計算 u?,>yf.;s  
in relative terms按相對價值計算 v=k+MvX  
in terms of value-added按增值額計算 HPtMp#`T  
in the money正在賺錢；當時有利價；資金充裕 [jgVN w""D  
in value terms按價值計算 FB6Lz5:Vf  
inactive warrant不活躍認股權證 +hRy{Ps/  
inchoate instrument不完整的票據 :8yebOs   
Inchroy Credit Corporation Limited英利信用財務有限公司 ZF7n]LgSc&  
incidence of taxation納稅負擔  um9&f~M  
incidental expenses雜項開支 e{x>u(  
incidental outlay附帶開支 #2]*qgA4  
income入息；收入；收益 cH_qHXi[G  
income after deductions扣除後入息實額 9vRLM*9|  
income and expenditure account收支帳；收支結算表；收支表 z^9oaoTl  
income approach入息計算法 ka_m Q<{9  
income band入息組別 \uZpAV)5  
income chargeable to salaries tax應課薪俸稅的入息 8a6.77c  
income collected in advance預收收益 SdnnXEB7  
income derived beneficially所得並享有實益的入息 P'KA-4!  
income distribution入息分配；收入分配；收益分配 A@?0(  
income from employment受僱的收入 By1Tum+I1  
income group入息組別 JD*HG]