[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 yZA}WTGe  
IBU International Finance LimitedIBU國際財務有限公司 4( ^Ht  
idle fund游資；閒置資金 MWsBZJR
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illegal consideration違法代價 $N5}N\C:a  
illegal loan不合法貸款 M.!U;U<?  
immediate interest直接及現有的利益 zj`!ZY?fv  
immediate outlook for the economy經濟近期展望 0ltq~K  
immediate parties有直接關係的各方 aLuxCobV  
immigration-linked investment scheme與移民有關的投資計劃 a{69JY5  
immovable property不動產 .azdAq'r&\  
immunity豁免權；免除責任 /[t]m,p$yq  
implicit price deflator內含平減物價指數 0P\)L`cG  
implied indemnity隱含彌償 qV^,muyoG  
import and export trade進出口貿易 oXV  
import and export trade statistics進出口貿易統計數字 U{n 0Z  
import demand進口需求 -~v;'zOO  
import deposit scheme進口保證金計劃 d^WVWk K  
import duty進口稅 qeSxE`E"  
import price進口價格 m/%sBw\rx  
import surcharge進口附加稅；進口附加費 SS@#$t:  
imported inflation進口通脹；輸入通脹 g5X+iV  
imposition of tax課稅；徵稅 !}Cd_tj6  
imprest account預墊備用金帳戶；定額備用金帳戶 *V3}L Z  
imprest cash預墊備用現金；定額備用現金 ;VYL7Xu](  
imprest fund預墊備用金；定額備用金 (PE"_80Z  
imprest warrant預墊備用金令 S#_i<u$$  
improper investment不當投資 lJu2}XRiU  
imputed cost推算成本；設算成本 :kflq  
imputed price估算價格 L&Bc-kMH  
in absolute cash terms按絕對現金數值 B {f&'1pp/  
in absolute terms按絕對價值計算 avykg(  
in custody of firm商號保管 lySeq^y?Q  
in debt負債 -GDX#A-J  
in denomination of...以……為單位 D*DCMMp=0  
in money terms按貨幣計算 kOx2P(UAEx  
in net terms按淨額計算 *>9#a0cp  
in nominal terms按名義價值計算 J/M 1#sE  
in real terms按實值計算 Mfuw y  
in relative terms按相對價值計算 t!AHTtI  
in terms of value-added按增值額計算 PDzVXLpC  
in the money正在賺錢；當時有利價；資金充裕 -?&wD["y  
in value terms按價值計算 DU4NPys]y  
inactive warrant不活躍認股權證 #ZRQVC;b;  
inchoate instrument不完整的票據 = %\;7  
Inchroy Credit Corporation Limited英利信用財務有限公司 y
7|x<Z  
incidence of taxation納稅負擔 `\(F ax  
incidental expenses雜項開支 =Qp~@k=2  
incidental outlay附帶開支 2W~,,$ G  
income入息；收入；收益 =sPY+~<o  
income after deductions扣除後入息實額 /^ hB6_'D  
income and expenditure account收支帳；收支結算表；收支表 7y&Fb  
income approach入息計算法
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income band入息組別 _}EGk4
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income chargeable to salaries tax應課薪俸稅的入息 G5Y 8]N  
income collected in advance預收收益 IO/2iSbW  
income derived beneficially所得並享有實益的入息 q!$?G]-%  
income distribution入息分配；收入分配；收益分配 2N9 BI-a  
income from employment受僱的收入 KFkKr>S:  
income group入息組別 ~ 61O