[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 DvB{N`COd  
IBU International Finance LimitedIBU國際財務有限公司 -sZb+2tDa  
idle fund游資；閒置資金 +."cbqGP_q  
illegal consideration違法代價 [u37Hy_Gi  
illegal loan不合法貸款 L
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immediate interest直接及現有的利益 BV }CmU&DA  
immediate outlook for the economy經濟近期展望 C/#pK2xY  
immediate parties有直接關係的各方 Xo]2iQy  
immigration-linked investment scheme與移民有關的投資計劃 WSN^iDS
 
immovable property不動產 5E1`qof  
immunity豁免權；免除責任 *Uj;a.  
implicit price deflator內含平減物價指數
q=D8 Nz  
implied indemnity隱含彌償 'bz&m(!  
import and export trade進出口貿易 pe2:~}WB  
import and export trade statistics進出口貿易統計數字 gmgri  
import demand進口需求 ,UNk]vd  
import deposit scheme進口保證金計劃 lX)AbK]nb  
import duty進口稅 3\ ,t_6}  
import price進口價格 ('UTjV  
import surcharge進口附加稅；進口附加費 /<IWdy]$3  
imported inflation進口通脹；輸入通脹 ,+4T7 UR  
imposition of tax課稅；徵稅 JbS[(+o  
imprest account預墊備用金帳戶；定額備用金帳戶 6M_:D  
imprest cash預墊備用現金；定額備用現金 #;W4$q  
imprest fund預墊備用金；定額備用金 5u;//Cm  
imprest warrant預墊備用金令 *w O~RnP  
improper investment不當投資 }^$1<GT  
imputed cost推算成本；設算成本 ;UM(y@  
imputed price估算價格 eq(h{*rC  
in absolute cash terms按絕對現金數值 9+PA yI#w  
in absolute terms按絕對價值計算 qto zMa  
in custody of firm商號保管 s%`l>#H  
in debt負債 _$5DK%M}  
in denomination of...以……為單位 dE_"|,:  
in money terms按貨幣計算 b1jDbiH&  
in net terms按淨額計算 {i?G:K  
in nominal terms按名義價值計算 VjNr<~|d  
in real terms按實值計算 X[1D$1Dvw  
in relative terms按相對價值計算 kp*!  
in terms of value-added按增值額計算 ~;H,cPvrEg  
in the money正在賺錢；當時有利價；資金充裕 REE.8_  
in value terms按價值計算 }2"W0ZdWD  
inactive warrant不活躍認股權證 SZ9DT  
inchoate instrument不完整的票據 A%HIfSzQBS  
Inchroy Credit Corporation Limited英利信用財務有限公司 W;2J~V!c  
incidence of taxation納稅負擔 k{{3nenAG  
incidental expenses雜項開支 v<g=uEpN  
incidental outlay附帶開支 4g8o~JI:v  
income入息；收入；收益 ".$kOH_:  
income after deductions扣除後入息實額 gh\u@#$8  
income and expenditure account收支帳；收支結算表；收支表 TK[[6IB  
income approach入息計算法 +y8Y@e}>  
income band入息組別 -6s:D/t1'  
income chargeable to salaries tax應課薪俸稅的入息 'N+;{8C-{  
income collected in advance預收收益 t,JX6ni  
income derived beneficially所得並享有實益的入息 [BJzZ>cY  
income distribution入息分配；收入分配；收益分配 OObAn^bt  
income from employment受僱的收入 ;<Hk Cd  
income group入息組別 4c 8{AZ