[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 wW/7F;54  
IBU International Finance LimitedIBU國際財務有限公司  &CG*)bE  
idle fund游資；閒置資金 e@ \p0(  
illegal consideration違法代價 dS5a  
illegal loan不合法貸款 K/}rP[H  
immediate interest直接及現有的利益 /mK?E5H'r1  
immediate outlook for the economy經濟近期展望 NZ3/5%We/  
immediate parties有直接關係的各方 E{n:J3_X^d  
immigration-linked investment scheme與移民有關的投資計劃 V}zEK0n(6  
immovable property不動產 D2,z)O%VK  
immunity豁免權；免除責任 A+UU~?3y  
implicit price deflator內含平減物價指數 ,DZX$Ug~+E  
implied indemnity隱含彌償 wX*K]VMn  
import and export trade進出口貿易 MXyaE~LK  
import and export trade statistics進出口貿易統計數字 uZ=NSbYsA  
import demand進口需求 U2%.S&wS,e  
import deposit scheme進口保證金計劃 (~J^3O]Fo  
import duty進口稅 G7CG~:3h+  
import price進口價格 YXI'gn2b#  
import surcharge進口附加稅；進口附加費 ~jb"5CX  
imported inflation進口通脹；輸入通脹 1Zi,b
 
imposition of tax課稅；徵稅 E~a3r]V/  
imprest account預墊備用金帳戶；定額備用金帳戶 YX_gb/A  
imprest cash預墊備用現金；定額備用現金 l#}.^71+  
imprest fund預墊備用金；定額備用金 Uk,gJR  
imprest warrant預墊備用金令 gy;+_'.j  
improper investment不當投資 8zBWIi  
imputed cost推算成本；設算成本 3q?\r` a  
imputed price估算價格 ?]4>rl}  
in absolute cash terms按絕對現金數值 Dxk+P! !K  
in absolute terms按絕對價值計算 R+7oRXsu  
in custody of firm商號保管 > z^#  
in debt負債 {b@KYR9K  
in denomination of...以……為單位 MW+b;0U`#  
in money terms按貨幣計算 ,do58i K  
in net terms按淨額計算 {H{X[p8  
in nominal terms按名義價值計算 a<h1\ `H7  
in real terms按實值計算 .n=Z:*JqQ  
in relative terms按相對價值計算 /P 2[:[w  
in terms of value-added按增值額計算 O%ug@& S{  
in the money正在賺錢；當時有利價；資金充裕 yA3wtm/?  
in value terms按價值計算 kMsnW}Nu  
inactive warrant不活躍認股權證 CV{r5Sye  
inchoate instrument不完整的票據 \fjMc }'  
Inchroy Credit Corporation Limited英利信用財務有限公司 {$1J=JbE  
incidence of taxation納稅負擔 .&x}NYX4  
incidental expenses雜項開支 VnT>K9&3  
incidental outlay附帶開支 SKW%X8  
income入息；收入；收益 #"49fMi/  
income after deductions扣除後入息實額 E[^ {w  
income and expenditure account收支帳；收支結算表；收支表 Y1arX^Zb  
income approach入息計算法 Z'k|u4ZC  
income band入息組別 U bYEEY#  
income chargeable to salaries tax應課薪俸稅的入息 Z,.G%"i3C  
income collected in advance預收收益 kZ=s'QRgL  
income derived beneficially所得並享有實益的入息 aBz szp]l+  
income distribution入息分配；收入分配；收益分配 fkSwD(  
income from employment受僱的收入 L.=w?%:H=  
income group入息組別 Y+3!f#exm