[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 VT?JTW  
IBU International Finance LimitedIBU國際財務有限公司 NcZ6!wWdE  
idle fund游資；閒置資金 }=?kf3k  
illegal consideration違法代價
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illegal loan不合法貸款 K ;,n?Q w  
immediate interest直接及現有的利益 rg"W1m[k  
immediate outlook for the economy經濟近期展望 L10Vq}W"  
immediate parties有直接關係的各方 R#`hT  
immigration-linked investment scheme與移民有關的投資計劃 *^ \xH,.  
immovable property不動產 dMCV !$  
immunity豁免權；免除責任 `LVItP(GUM  
implicit price deflator內含平減物價指數 %L=roqz  
implied indemnity隱含彌償 Z+' 7c|a  
import and export trade進出口貿易 4gG&u33RrE  
import and export trade statistics進出口貿易統計數字 MM3 X! tq  
import demand進口需求 j0>S)Q  
import deposit scheme進口保證金計劃 $fPf/yQmC  
import duty進口稅 /PE3>"|wE  
import price進口價格 |+mhY q|`  
import surcharge進口附加稅；進口附加費 cT`x,2  
imported inflation進口通脹；輸入通脹
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imposition of tax課稅；徵稅 =Jg5J5  
imprest account預墊備用金帳戶；定額備用金帳戶 zq80}5%2CT  
imprest cash預墊備用現金；定額備用現金 2BS2$#c>  
imprest fund預墊備用金；定額備用金 2shr&Mfp[  
imprest warrant預墊備用金令 Bbz#$M!:  
improper investment不當投資 k]u0US9/  
imputed cost推算成本；設算成本 T-xcd  
imputed price估算價格 w[I%Id;E  
in absolute cash terms按絕對現金數值 T#DJQ"$  
in absolute terms按絕對價值計算 'C]zB'H=  
in custody of firm商號保管 Y\
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in debt負債 B#&U5fSw+0  
in denomination of...以……為單位 MlkTrKdGi  
in money terms按貨幣計算 _:x/\8P  
in net terms按淨額計算 Fx~=mYU
 
in nominal terms按名義價值計算 8wp)aGTcU  
in real terms按實值計算 f]^(|*6  
in relative terms按相對價值計算 y>'^<xk  
in terms of value-added按增值額計算 i*:lZeU61  
in the money正在賺錢；當時有利價；資金充裕 YC - -&66  
in value terms按價值計算 O(!J^J3_z  
inactive warrant不活躍認股權證 -_[n2\|we)  
inchoate instrument不完整的票據 @`G_6<.`  
Inchroy Credit Corporation Limited英利信用財務有限公司 IxAKIa[HY  
incidence of taxation納稅負擔 B cg\ p}  
incidental expenses雜項開支 12gcma}  
incidental outlay附帶開支 bLUn>ch  
income入息；收入；收益 ;Z-xum{  
income after deductions扣除後入息實額 8c`g{ *z  
income and expenditure account收支帳；收支結算表；收支表 k|F<?:C  
income approach入息計算法 _}:9ic]e  
income band入息組別 G#ZU^%$M,  
income chargeable to salaries tax應課薪俸稅的入息 XE[~! >'  
income collected in advance預收收益 K%P$#a  
income derived beneficially所得並享有實益的入息  0$b)@  
income distribution入息分配；收入分配；收益分配 \|BtgT*$b  
income from employment受僱的收入 'IY?7+[  
income group入息組別 {'l^{"GO"