[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 D6)Cjc>a  
IBU International Finance LimitedIBU國際財務有限公司 giPo;z\c  
idle fund游資；閒置資金 J$9xC{L4  
illegal consideration違法代價 3_*Xk. .d  
illegal loan不合法貸款 &DQ4=/Z  
immediate interest直接及現有的利益 K#f`_SCW  
immediate outlook for the economy經濟近期展望 j[J@tM#  
immediate parties有直接關係的各方 M:UB>-`bW  
immigration-linked investment scheme與移民有關的投資計劃 <kX V1@>  
immovable property不動產 ' raB  
immunity豁免權；免除責任 ! eA dm  
implicit price deflator內含平減物價指數 ) UDJ[pL@  
implied indemnity隱含彌償 f,HzrHax  
import and export trade進出口貿易 QJIItx4hE  
import and export trade statistics進出口貿易統計數字 ;.Oh88|k  
import demand進口需求 "i{_<;p O  
import deposit scheme進口保證金計劃 :&0yf;>v  
import duty進口稅 ncJFB,4  
import price進口價格 }#W`<,*rL.  
import surcharge進口附加稅；進口附加費 Jt>[]g$  
imported inflation進口通脹；輸入通脹 cv*Q]F1%  
imposition of tax課稅；徵稅 j*La,iF  
imprest account預墊備用金帳戶；定額備用金帳戶 &QOWW}  
imprest cash預墊備用現金；定額備用現金 xV>iL(?  
imprest fund預墊備用金；定額備用金 =Kt9,d08x  
imprest warrant預墊備用金令 <A -(&+  
improper investment不當投資 teOBsFy/I  
imputed cost推算成本；設算成本 f5yux}A{  
imputed price估算價格 zdjM%l);  
in absolute cash terms按絕對現金數值 k Kp6  
in absolute terms按絕對價值計算 Ng'Z
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in custody of firm商號保管 JXLWRe  
in debt負債 g#'fd/?Q  
in denomination of...以……為單位 NrJ_6sjF0g  
in money terms按貨幣計算 )
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in net terms按淨額計算 P7wqZ?  
in nominal terms按名義價值計算 \n*7#aX/  
in real terms按實值計算 OSa
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in relative terms按相對價值計算 LE<u&
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in terms of value-added按增值額計算 ;]&~D +XH  
in the money正在賺錢；當時有利價；資金充裕 N$,/Q9h^  
in value terms按價值計算 lsB9;I^+x  
inactive warrant不活躍認股權證 x>^3]m  
inchoate instrument不完整的票據 )zW%\s*
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Inchroy Credit Corporation Limited英利信用財務有限公司 q M_/  
incidence of taxation納稅負擔 'Uko^R)(  
incidental expenses雜項開支 %0NkIQ `C  
incidental outlay附帶開支 P!FEh'.  
income入息；收入；收益 KZrMf77=  
income after deductions扣除後入息實額 AvrL9D  
income and expenditure account收支帳；收支結算表；收支表 wTlK4R#  
income approach入息計算法 vcw>v={x  
income band入息組別 p2Dh3)&  
income chargeable to salaries tax應課薪俸稅的入息 . Z*j!{@c  
income collected in advance預收收益 &SjHrOG?  
income derived beneficially所得並享有實益的入息 5PGlR!^  
income distribution入息分配；收入分配；收益分配 \o:ELa HY  
income from employment受僱的收入 bB:r]*_ s]  
income group入息組別 *gd?>P7\0