[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 _Ewh:IM-  
IBU International Finance LimitedIBU國際財務有限公司  j7}mh  
idle fund游資；閒置資金 ;4 ;gaf  
illegal consideration違法代價 *AH`ob}  
illegal loan不合法貸款 ?C|'GkT  
immediate interest直接及現有的利益 '2^}de!E  
immediate outlook for the economy經濟近期展望 !>48`o^  
immediate parties有直接關係的各方 <cTX;&0=  
immigration-linked investment scheme與移民有關的投資計劃 <"3q5ic/Z  
immovable property不動產 J!C \R
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immunity豁免權；免除責任 |"*P`C=  
implicit price deflator內含平減物價指數 &y? |$p\;/  
implied indemnity隱含彌償 pwo$qs(p  
import and export trade進出口貿易 M5I`
i{Gw  
import and export trade statistics進出口貿易統計數字 7KgaXi3r  
import demand進口需求 Ej(BE@6>s  
import deposit scheme進口保證金計劃 mP)bOAU  
import duty進口稅 KI9Pw]]{-  
import price進口價格 m` 1dB%;?  
import surcharge進口附加稅；進口附加費 A$2 ;Bf  
imported inflation進口通脹；輸入通脹 [4"(\r\ f  
imposition of tax課稅；徵稅 /stvNIEa  
imprest account預墊備用金帳戶；定額備用金帳戶 /\1'.GR  
imprest cash預墊備用現金；定額備用現金 =%U&$d|@G  
imprest fund預墊備用金；定額備用金 ;h Q[-  
imprest warrant預墊備用金令 tA1?8`bQ  
improper investment不當投資 Uh/=HNR  
imputed cost推算成本；設算成本 $%EX~$=m]-  
imputed price估算價格 k$$SbStD  
in absolute cash terms按絕對現金數值 gSFZ>v*6  
in absolute terms按絕對價值計算 o*K7(yUL4  
in custody of firm商號保管 ,!Wo6{'  
in debt負債 ?o(284sV3  
in denomination of...以……為單位 2J=`"6c  
in money terms按貨幣計算 `l45T~`]$  
in net terms按淨額計算 6FDj:~  
in nominal terms按名義價值計算 d9[j4q_  
in real terms按實值計算 :Wbp|:N0  
in relative terms按相對價值計算 5(<O?#P  
in terms of value-added按增值額計算 f0P,j~]  
in the money正在賺錢；當時有利價；資金充裕 b ri[&=  
in value terms按價值計算 Ou
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inactive warrant不活躍認股權證 |X@s {?  
inchoate instrument不完整的票據 !/G}vu  
Inchroy Credit Corporation Limited英利信用財務有限公司 .=:f]fs  
incidence of taxation納稅負擔 '{WEyhaS  
incidental expenses雜項開支 WN]k+0#  
incidental outlay附帶開支 /Xi21W/  
income入息；收入；收益 <y7{bk~i  
income after deductions扣除後入息實額 .u mqyU~  
income and expenditure account收支帳；收支結算表；收支表 j \rGU){  
income approach入息計算法 nc1~5eo  
income band入息組別 G$,s.MSf  
income chargeable to salaries tax應課薪俸稅的入息 RQ=rB9~:ZN  
income collected in advance預收收益 e6p3!)@P1  
income derived beneficially所得並享有實益的入息 ^p(aZj3k  
income distribution入息分配；收入分配；收益分配 N[eLQe]q  
income from employment受僱的收入 4A+g-{d  
income group入息組別 h] ho? K