[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 ;S"^O AM  
IBU International Finance LimitedIBU國際財務有限公司 "X's>uM  
idle fund游資；閒置資金 ;:vbOG#aSN  
illegal consideration違法代價 ;gTdiwfgZ=  
illegal loan不合法貸款 ^;$a_eR  
immediate interest直接及現有的利益 .T L0cfTo  
immediate outlook for the economy經濟近期展望 ]}i_NqW)  
immediate parties有直接關係的各方 bk}.^m!  
immigration-linked investment scheme與移民有關的投資計劃 IX']s;b  
immovable property不動產 hZVF72D26  
immunity豁免權；免除責任 ' ] l,  
implicit price deflator內含平減物價指數 P-ys$=  
implied indemnity隱含彌償 ]MfT5#(6h  
import and export trade進出口貿易 eEb(TG~,Y  
import and export trade statistics進出口貿易統計數字 us"S M\X#  
import demand進口需求 yDWzsA/X  
import deposit scheme進口保證金計劃 NjMbQM4  
import duty進口稅 `]#DdJ_|  
import price進口價格 -@Mr!!t?N  
import surcharge進口附加稅；進口附加費 tcSn`+Bu_`  
imported inflation進口通脹；輸入通脹 :@KWp{ D7  
imposition of tax課稅；徵稅 D0v!fF~  
imprest account預墊備用金帳戶；定額備用金帳戶 R#`hT  
imprest cash預墊備用現金；定額備用現金 *^ \xH,.  
imprest fund預墊備用金；定額備用金 5.0BaVwi  
imprest warrant預墊備用金令 m!er"0  
improper investment不當投資 D!Owm&We  
imputed cost推算成本；設算成本 H\W60|z9  
imputed price估算價格 R,x\VX!|  
in absolute cash terms按絕對現金數值 }N#jA yp!  
in absolute terms按絕對價值計算 v2gK(&?  
in custody of firm商號保管 d2&sl(O  
in debt負債 _]E"hr6a  
in denomination of...以……為單位 K8XXO"  
in money terms按貨幣計算 {UQpD   
in net terms按淨額計算 O`g44LW2n  
in nominal terms按名義價值計算 8&qCH>Cf  
in real terms按實值計算 "KcSOjvJ  
in relative terms按相對價值計算 yP :>vFd7  
in terms of value-added按增值額計算 7h<B:~(K  
in the money正在賺錢；當時有利價；資金充裕 T12?'JL^r  
in value terms按價值計算 UN'hnqC  
inactive warrant不活躍認股權證 lfOF]Kiqr  
inchoate instrument不完整的票據 T-xcd  
Inchroy Credit Corporation Limited英利信用財務有限公司 w[I%Id;E  
incidence of taxation納稅負擔 m4<8v  
incidental expenses雜項開支 'C]zB'H=  
incidental outlay附帶開支 4C/  
income入息；收入；收益 c|X.&<lX  
income after deductions扣除後入息實額 ~QJD.'z  
income and expenditure account收支帳；收支結算表；收支表 { .B^  
income approach入息計算法 "(F>?pq  
income band入息組別 *^bqpW2$q  
income chargeable to salaries tax應課薪俸稅的入息 9IIQon  
income collected in advance預收收益 6k%N\!_TUW  
income derived beneficially所得並享有實益的入息 %0YwaxXPn7  
income distribution入息分配；收入分配；收益分配 Wy.2*+5FX0  
income from employment受僱的收入 rtS(iD@B"  
income group入息組別 hzg&OW=: