[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 (Y&R0jt  
IBU International Finance LimitedIBU國際財務有限公司 c'SM>7L  
idle fund游資；閒置資金 $*g{[&L|6  
illegal consideration違法代價 :3:)E  
illegal loan不合法貸款 W%w82@'  
immediate interest直接及現有的利益 ;B(;2.<"J  
immediate outlook for the economy經濟近期展望 U24V55ZnI  
immediate parties有直接關係的各方 hY)YX,f=S  
immigration-linked investment scheme與移民有關的投資計劃 - f+CyhR"*  
immovable property不動產 @i;LZa  
immunity豁免權；免除責任 Fv<]mu  
implicit price deflator內含平減物價指數  PVS\,  
implied indemnity隱含彌償 r*xq(\v  
import and export trade進出口貿易 =xl7vHn7  
import and export trade statistics進出口貿易統計數字 YstXNN4  
import demand進口需求 A=y24m  
import deposit scheme進口保證金計劃 Idt@Hk5<&  
import duty進口稅 ?|\0)wrRf  
import price進口價格 54bF)<+  
import surcharge進口附加稅；進口附加費 ^o,y5,  
imported inflation進口通脹；輸入通脹 yZQ1] '^31  
imposition of tax課稅；徵稅 A7mMgb_  
imprest account預墊備用金帳戶；定額備用金帳戶 @:I\\S@bN  
imprest cash預墊備用現金；定額備用現金 tPQ2kEW  
imprest fund預墊備用金；定額備用金 X}kVBT1w+x  
imprest warrant預墊備用金令 G;87in ,}  
improper investment不當投資 lrM.RM96  
imputed cost推算成本；設算成本 !x+MVJ]  
imputed price估算價格 K%o6hBlk_  
in absolute cash terms按絕對現金數值 XT\ Td}>  
in absolute terms按絕對價值計算 \nn56o@eN  
in custody of firm商號保管 8s\8`2=  
in debt負債 &:IfhS  
in denomination of...以……為單位 9N`+ O  
in money terms按貨幣計算 "0p +SZ~D  
in net terms按淨額計算 Mp}!+K  
in nominal terms按名義價值計算 2&3eAJC  
in real terms按實值計算 u66TrYStG  
in relative terms按相對價值計算 
bL6L-S  
in terms of value-added按增值額計算 |E>v~qD8I  
in the money正在賺錢；當時有利價；資金充裕 1==P.d(  
in value terms按價值計算 }?\#_BCjx(  
inactive warrant不活躍認股權證 +ytT)S  
inchoate instrument不完整的票據 hlYS=cgY=  
Inchroy Credit Corporation Limited英利信用財務有限公司 $sB48LJuU'  
incidence of taxation納稅負擔 Te{ aB"B  
incidental expenses雜項開支 '` BjRg57]  
incidental outlay附帶開支 g^Ugl=f,  
income入息；收入；收益 A?%XO %  
income after deductions扣除後入息實額 k:&?$  
income and expenditure account收支帳；收支結算表；收支表 !8H!Fj`|j  
income approach入息計算法 .2 N_?
  
income band入息組別 )of5229  
income chargeable to salaries tax應課薪俸稅的入息 HY@kw>I  
income collected in advance預收收益 *+4>iL*:  
income derived beneficially所得並享有實益的入息 6z%&A]6k:  
income distribution入息分配；收入分配；收益分配 7M&.UzIY`  
income from employment受僱的收入 3(Hj7d7'}  
income group入息組別 (@N~ j&