[专业英语]注册会计师英语加试实用资料5 [复制链接]

： */%$6s~  
IBA Credit Limited港基國際財務有限公司 V!pq,!C$v  
IBU International Finance LimitedIBU國際財務有限公司 p~Yy"Ec;p  
idle fund游資；閒置資金
U,%s;  
illegal consideration違法代價 I<D&,LFH*w  
illegal loan不合法貸款 hV3,^#9o  
immediate interest直接及現有的利益 4cXAT9  
immediate outlook for the economy經濟近期展望 G zJ9N`  
immediate parties有直接關係的各方 g^
s+C Z  
immigration-linked investment scheme與移民有關的投資計劃 8~&F/C*  
immovable property不動產 K:>NGGY8r  
immunity豁免權；免除責任 bGGeg%7  
implicit price deflator內含平減物價指數 &57qjA,8<  
implied indemnity隱含彌償 4 o3)*  
import and export trade進出口貿易 Z-4K?;g'k  
import and export trade statistics進出口貿易統計數字 -vv
 
import demand進口需求 qO :U]\P  
import deposit scheme進口保證金計劃 pX>ua5Z  
import duty進口稅 zVp[YOS&c  
import price進口價格 U=haXx4N  
import surcharge進口附加稅；進口附加費 fap|SMGt  
imported inflation進口通脹；輸入通脹 FX7Cjo
#=R  
imposition of tax課稅；徵稅 (,- 5(fW  
imprest account預墊備用金帳戶；定額備用金帳戶 R7E]*:0}  
imprest cash預墊備用現金；定額備用現金 rtB|N-  
imprest fund預墊備用金；定額備用金 4'+d"Ok  
imprest warrant預墊備用金令 lEO?kn.:z  
improper investment不當投資 bajC-5R1k  
imputed cost推算成本；設算成本 kbfuvJ>  
imputed price估算價格 4/*]`  
in absolute cash terms按絕對現金數值 #t"9TP  
in absolute terms按絕對價值計算 zrLhQ3V#>  
in custody of firm商號保管 a6;gBoV  
in debt負債 K%Usjezv&  
in denomination of...以……為單位 v t^r1j  
in money terms按貨幣計算 y-E1]4?})  
in net terms按淨額計算 oS[W*\7'!  
in nominal terms按名義價值計算 M?E9N{t8)a  
in real terms按實值計算 =1gDjF9|  
in relative terms按相對價值計算 20 jrv'f  
in terms of value-added按增值額計算 b*lKT]D,  
in the money正在賺錢；當時有利價；資金充裕 y,'FTP9?  
in value terms按價值計算 3M}AxEu  
inactive warrant不活躍認股權證 iP~sft6  
inchoate instrument不完整的票據
EG F:xl  
Inchroy Credit Corporation Limited英利信用財務有限公司 ::4"wU3t  
incidence of taxation納稅負擔 \1=T sU&^  
incidental expenses雜項開支 i FC"!23f  
incidental outlay附帶開支 y\[L?Rmd  
income入息；收入；收益 X }m7@r@  
income after deductions扣除後入息實額 PfVEv *  
income and expenditure account收支帳；收支結算表；收支表 "F&Tnhh 4  
income approach入息計算法 6t
OP}X  
income band入息組別 Ly^E& ,)  
income chargeable to salaries tax應課薪俸稅的入息 YH6snC$u  
income collected in advance預收收益 5/Ydv RB67  
income derived beneficially所得並享有實益的入息 8&?^XcJ*x  
income distribution入息分配；收入分配；收益分配 Sv.KI{;v$  
income from employment受僱的收入 5?^]1P_  
income group入息組別 ?+3R ^%`V