[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 e(n2+S#N  
IBU International Finance LimitedIBU國際財務有限公司 +wz` _i)!  
idle fund游資；閒置資金 }U?gKlLg  
illegal consideration違法代價 C`)^~C_]`3  
illegal loan不合法貸款 @8M'<tr<z  
immediate interest直接及現有的利益 7:VEM;[d  
immediate outlook for the economy經濟近期展望 RRI>bh]  
immediate parties有直接關係的各方 (ciGLfNG  
immigration-linked investment scheme與移民有關的投資計劃 _yxe2[TD  
immovable property不動產 4lY&=_K[)  
immunity豁免權；免除責任 g`)/x\  
implicit price deflator內含平減物價指數 (iCZz{l@~  
implied indemnity隱含彌償 nz&b5Xb2  
import and export trade進出口貿易 } `>J6y9  
import and export trade statistics進出口貿易統計數字 "]SJbuzh  
import demand進口需求 VRd:2uDS  
import deposit scheme進口保證金計劃 C N zSBm  
import duty進口稅 &v3D" J  
import price進口價格 (!_X:+0_  
import surcharge進口附加稅；進口附加費 NWQPOq#  
imported inflation進口通脹；輸入通脹 Lt;.Nw  
imposition of tax課稅；徵稅 n~"g'Y  
imprest account預墊備用金帳戶；定額備用金帳戶 [NCXn>Z  
imprest cash預墊備用現金；定額備用現金 g/U$!d_  
imprest fund預墊備用金；定額備用金 Lem\UD$D`  
imprest warrant預墊備用金令 {hs2?#p  
improper investment不當投資 %)<oX9E  
imputed cost推算成本；設算成本 {p#l!P
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imputed price估算價格 q#Yg0w~  
in absolute cash terms按絕對現金數值 I5TQ>WJbf  
in absolute terms按絕對價值計算 fw:7Q7 qo  
in custody of firm商號保管 m0%iw1OsH%  
in debt負債 M]6w^\4j9  
in denomination of...以……為單位 R<y Nv  
in money terms按貨幣計算 0,1L e$)6  
in net terms按淨額計算 Y'<uZl^aX  
in nominal terms按名義價值計算 jlRl2 #"  
in real terms按實值計算 uGuc._}=  
in relative terms按相對價值計算 :>tF_6
 
in terms of value-added按增值額計算 i_[ HcgT-  
in the money正在賺錢；當時有利價；資金充裕 7GBZA=J  
in value terms按價值計算 0^<Skm27"  
inactive warrant不活躍認股權證 r%Q8)
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inchoate instrument不完整的票據 AQnJxIL:  
Inchroy Credit Corporation Limited英利信用財務有限公司 8CP9DS  
incidence of taxation納稅負擔 :c~9>GCE&  
incidental expenses雜項開支 |aI|yq)  
incidental outlay附帶開支 a!c/5)v(  
income入息；收入；收益 B&%L`v2
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income after deductions扣除後入息實額 AND7j
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income and expenditure account收支帳；收支結算表；收支表 ; d, JN  
income approach入息計算法 */%$6s~  
income band入息組別 zK' _e&*  
income chargeable to salaries tax應課薪俸稅的入息 p~Yy"Ec;p  
income collected in advance預收收益 ]/aRc=Gn  
income derived beneficially所得並享有實益的入息 RlI W&y  
income distribution入息分配；收入分配；收益分配 4cXAT9  
income from employment受僱的收入 D_l/Gxdpr  
income group入息組別 ;-3h~k