[专业英语]注册会计师英语加试实用资料5 [复制链接]

： A4?+T+#d  
IBA Credit Limited港基國際財務有限公司 ^~HQC*  
IBU International Finance LimitedIBU國際財務有限公司 FwZ>{~?3  
idle fund游資；閒置資金 P7f,OY<@%o  
illegal consideration違法代價 H'UR8%  
illegal loan不合法貸款 'EfR|7m  
immediate interest直接及現有的利益 _ _>.,gL7  
immediate outlook for the economy經濟近期展望 |xvy')(b  
immediate parties有直接關係的各方 W$Yc'E ;  
immigration-linked investment scheme與移民有關的投資計劃 D^;*U[F?  
immovable property不動產 6q6FB  
immunity豁免權；免除責任 d4 (/m_HMu  
implicit price deflator內含平減物價指數 D'hW|  
implied indemnity隱含彌償 RTu4@7XP  
import and export trade進出口貿易 T'aec]u  
import and export trade statistics進出口貿易統計數字 ulJX1I=|p  
import demand進口需求 @hImk`&[N  
import deposit scheme進口保證金計劃 K[7EOXLy  
import duty進口稅 }AvcoD/b  
import price進口價格 5+jf/}tA  
import surcharge進口附加稅；進口附加費 z]bwnJfd  
imported inflation進口通脹；輸入通脹 "A)("  
imposition of tax課稅；徵稅 'iY*
6<xS<  
imprest account預墊備用金帳戶；定額備用金帳戶 Iu35#j  
imprest cash預墊備用現金；定額備用現金 Ep4Hqx $  
imprest fund預墊備用金；定額備用金 s{4\xAS>  
imprest warrant預墊備用金令 Y05P'Q  
improper investment不當投資 J!*/a'Cv  
imputed cost推算成本；設算成本 ?P7] u>H  
imputed price估算價格 gxGrspqg  
in absolute cash terms按絕對現金數值 6k/U3&R  
in absolute terms按絕對價值計算 *I?Eb-!t  
in custody of firm商號保管 Y}DonF  
in debt負債 sW^a`VM  
in denomination of...以……為單位 a3>zoN  
in money terms按貨幣計算 sfVf@0g  
in net terms按淨額計算 "uPy,<l  
in nominal terms按名義價值計算 R, 8s_jN  
in real terms按實值計算 5Y3i|cj  
in relative terms按相對價值計算 90Hjx>[  
in terms of value-added按增值額計算 2qO3XI  
in the money正在賺錢；當時有利價；資金充裕 <d7V<&@o=  
in value terms按價值計算 2spg?]  
inactive warrant不活躍認股權證 =)OC|?9C\  
inchoate instrument不完整的票據 T^}  
Inchroy Credit Corporation Limited英利信用財務有限公司 /+3a n9h  
incidence of taxation納稅負擔 :` $@}GI  
incidental expenses雜項開支 NS,5/t  
incidental outlay附帶開支 %AnW~v  
income入息；收入；收益 -)y%~Zn  
income after deductions扣除後入息實額 j,2l8?  
income and expenditure account收支帳；收支結算表；收支表 ^ 2u/n  
income approach入息計算法 swc@34ei\  
income band入息組別 \ U-vI:J_  
income chargeable to salaries tax應課薪俸稅的入息 Q^Bt1 C  
income collected in advance預收收益 2n`Lg4=  
income derived beneficially所得並享有實益的入息 Sb:T*N0gS  
income distribution入息分配；收入分配；收益分配 0X(]7b&~R  
income from employment受僱的收入 )OsLrq/  
income group入息組別 U~2`P