[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 :Yj)CGl$  
IBU International Finance LimitedIBU國際財務有限公司 }rdIUlVO\  
idle fund游資；閒置資金 8p!*?RRme[  
illegal consideration違法代價 :vL1}H<  
illegal loan不合法貸款 ?~QIALA  
immediate interest直接及現有的利益 D)brPMS:o  
immediate outlook for the economy經濟近期展望 /n4pXT  
immediate parties有直接關係的各方 8V-\e?&^  
immigration-linked investment scheme與移民有關的投資計劃 zj|/ CxV  
immovable property不動產 TbehR:B5g  
immunity豁免權；免除責任 j2Pn<0U  
implicit price deflator內含平減物價指數 S',9g
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implied indemnity隱含彌償 0gn@h/F2%  
import and export trade進出口貿易 9F^;!  
import and export trade statistics進出口貿易統計數字 Kwhdu<6  
import demand進口需求 ZCg`z
  
import deposit scheme進口保證金計劃 `PL[lP-<  
import duty進口稅 3?E&}J<n  
import price進口價格 8:.nEo'  
import surcharge進口附加稅；進口附加費 Oc&),ru2l  
imported inflation進口通脹；輸入通脹 do-c1;M  
imposition of tax課稅；徵稅 ?v-1zCls  
imprest account預墊備用金帳戶；定額備用金帳戶 XTDE53Js&  
imprest cash預墊備用現金；定額備用現金 L}j0a>=x4  
imprest fund預墊備用金；定額備用金 t+nRw?Z  
imprest warrant預墊備用金令 pX=,iOF[I  
improper investment不當投資 dS`Bk6Y  
imputed cost推算成本；設算成本 = zl=SLe  
imputed price估算價格 QI_59f>  
in absolute cash terms按絕對現金數值 p$k\m| t  
in absolute terms按絕對價值計算 !?[oIQ)h  
in custody of firm商號保管 kHJ96G  
in debt負債 htPqT,L  
in denomination of...以……為單位 MbXq` %  
in money terms按貨幣計算 0 3~Ikll  
in net terms按淨額計算 LihjGkj\g  
in nominal terms按名義價值計算 somfv$'B  
in real terms按實值計算 zEw>SP1,  
in relative terms按相對價值計算 OSzjK7:  
in terms of value-added按增值額計算 =raA?Bp3;(  
in the money正在賺錢；當時有利價；資金充裕 T!Sj<,r+j  
in value terms按價值計算 C
T d|`  
inactive warrant不活躍認股權證  :Au /2  
inchoate instrument不完整的票據 +@VYs*&&  
Inchroy Credit Corporation Limited英利信用財務有限公司 G*\h\
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incidence of taxation納稅負擔 iQ^: ])m>  
incidental expenses雜項開支 o7+>G ~i  
incidental outlay附帶開支 5A&y]5-Q`  
income入息；收入；收益 +dkS/b  
income after deductions扣除後入息實額 yZJ*dadAr  
income and expenditure account收支帳；收支結算表；收支表 Ewo*yY>  
income approach入息計算法 PG,U6c #  
income band入息組別 D*vm cSf  
income chargeable to salaries tax應課薪俸稅的入息 e@F|NCQ.9  
income collected in advance預收收益 *(cU]NUH_  
income derived beneficially所得並享有實益的入息 eFTX6XB:i  
income distribution入息分配；收入分配；收益分配 ["3d
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income from employment受僱的收入 A6ewdT?>,  
income group入息組別 Y(GN4@`S