[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 [+w3J#K  
IBU International Finance LimitedIBU國際財務有限公司 W$qd/'%  
idle fund游資；閒置資金 y fSM  
illegal consideration違法代價 0F#>Cm D  
illegal loan不合法貸款 ds[QwcV9-  
immediate interest直接及現有的利益 Omi^>c4G  
immediate outlook for the economy經濟近期展望 fWF|,A>>b  
immediate parties有直接關係的各方 51# "3S  
immigration-linked investment scheme與移民有關的投資計劃 M =xQ=j?  
immovable property不動產 24Z]%+b*E  
immunity豁免權；免除責任 tn|,O.t  
implicit price deflator內含平減物價指數 o{*ay$vA]  
implied indemnity隱含彌償 PuxK?bwC  
import and export trade進出口貿易 ?3Ij*}
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import and export trade statistics進出口貿易統計數字 _ nP;Fx  
import demand進口需求 _{jP;W  
import deposit scheme進口保證金計劃 'SLE;_TD  
import duty進口稅 hJ5z/5aE;  
import price進口價格 2X-l{n;>  
import surcharge進口附加稅；進口附加費 XYx6V  
imported inflation進口通脹；輸入通脹 kl1Y] ?z}  
imposition of tax課稅；徵稅 .bf<<+'o  
imprest account預墊備用金帳戶；定額備用金帳戶 8u2+tB  
imprest cash預墊備用現金；定額備用現金 P6Bl *@G  
imprest fund預墊備用金；定額備用金 *QM~O'WhD  
imprest warrant預墊備用金令 JNWg|Qt  
improper investment不當投資 A>NsKWf{  
imputed cost推算成本；設算成本 o2-@o= F  
imputed price估算價格 Ip}Vb6 }  
in absolute cash terms按絕對現金數值 FVF-:C
 
in absolute terms按絕對價值計算 `ya;:$(6  
in custody of firm商號保管 i.iio-  
in debt負債 %lr|xX  
in denomination of...以……為單位 rZ bEvS  
in money terms按貨幣計算 PiLJZBUv  
in net terms按淨額計算 ,J mbqOV?!  
in nominal terms按名義價值計算 #$\fh;!W  
in real terms按實值計算 Q\{x)|{$  
in relative terms按相對價值計算 o@lWBfB*%e  
in terms of value-added按增值額計算 d~ng6pA  
in the money正在賺錢；當時有利價；資金充裕 !c<wSQ,  
in value terms按價值計算 4ZT A>  
inactive warrant不活躍認股權證 ~9D~7UR  
inchoate instrument不完整的票據 BbJkdt7  
Inchroy Credit Corporation Limited英利信用財務有限公司 :^C'<SY2Gs  
incidence of taxation納稅負擔 ly4Qg\l  
incidental expenses雜項開支 7s'- +~  
incidental outlay附帶開支 +rNkN :/L  
income入息；收入；收益 Bk|K%K  
income after deductions扣除後入息實額 .g\6g~n  
income and expenditure account收支帳；收支結算表；收支表 AyE\fY5  
income approach入息計算法 c\cZ]RZ  
income band入息組別 d]0
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income chargeable to salaries tax應課薪俸稅的入息 }0=<6\+:`  
income collected in advance預收收益 =Pe><k  
income derived beneficially所得並享有實益的入息 K2'O]#  
income distribution入息分配；收入分配；收益分配 \tJFAc  
income from employment受僱的收入 *QE<zt  
income group入息組別 p4X{"Z\mn