[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 Rmrv@.dr!  
IBU International Finance LimitedIBU國際財務有限公司 6Y|jK<n?H  
idle fund游資；閒置資金 .I@jt?6X  
illegal consideration違法代價 HY,+;tf2r  
illegal loan不合法貸款 j#TtY|Po  
immediate interest直接及現有的利益 '=_}&  
immediate outlook for the economy經濟近期展望 +@Oo)#V|.  
immediate parties有直接關係的各方 6}Y WM]c%  
immigration-linked investment scheme與移民有關的投資計劃
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immovable property不動產  6[<*C?  
immunity豁免權；免除責任 BTwLx-p9t  
implicit price deflator內含平減物價指數 p= Nord  
implied indemnity隱含彌償 38wt=0 br  
import and export trade進出口貿易 h]rF2 B  
import and export trade statistics進出口貿易統計數字 / ;U  
import demand進口需求 ,haCZH{  
import deposit scheme進口保證金計劃 LCrE1Q%VP  
import duty進口稅 K0#kW \4`  
import price進口價格 w !N;Y0  
import surcharge進口附加稅；進口附加費 0ivlKe%  
imported inflation進口通脹；輸入通脹 ,7mR b-*p  
imposition of tax課稅；徵稅 m]y
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imprest account預墊備用金帳戶；定額備用金帳戶 Md9b_&'  
imprest cash預墊備用現金；定額備用現金 g.v )qB  
imprest fund預墊備用金；定額備用金 *RQkL'tRf  
imprest warrant預墊備用金令 y`?{2# 1H  
improper investment不當投資 Hnv{sND[  
imputed cost推算成本；設算成本  q$$:<*Uy  
imputed price估算價格 GbC-6.~  
in absolute cash terms按絕對現金數值 @_tQ: U ,v  
in absolute terms按絕對價值計算 "#H@d+u  
in custody of firm商號保管 [b:$sR;  
in debt負債 =_%i5]89P  
in denomination of...以……為單位 ?j^[7  
in money terms按貨幣計算 '/^bO#G:  
in net terms按淨額計算 yv:8=.r}M  
in nominal terms按名義價值計算 3@ a  
in real terms按實值計算 q c}r.'p  
in relative terms按相對價值計算 #"^F:: b-  
in terms of value-added按增值額計算 "T/ vE  
in the money正在賺錢；當時有利價；資金充裕 %[:\ZwT,-  
in value terms按價值計算 fUh7PF%
 
inactive warrant不活躍認股權證 #On EQ:  
inchoate instrument不完整的票據 [E_eaez
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Inchroy Credit Corporation Limited英利信用財務有限公司 D-7PO3F:F  
incidence of taxation納稅負擔 [C PgfVz  
incidental expenses雜項開支 $EjM)  
incidental outlay附帶開支 olNgtSX  
income入息；收入；收益 )$#]h
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income after deductions扣除後入息實額 'iM;e K  
income and expenditure account收支帳；收支結算表；收支表  D(}w$hi8  
income approach入息計算法 @V/Lqia  
income band入息組別 ;2||g8'  
income chargeable to salaries tax應課薪俸稅的入息 tZS-e6*S  
income collected in advance預收收益 ;P9P2&c8c  
income derived beneficially所得並享有實益的入息 W]!{Y'G  
income distribution入息分配；收入分配；收益分配 \ltA&}!  
income from employment受僱的收入 j?&Rf,,%  
income group入息組別 `6KTQk'