[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 KsTGae;ds  
IBU International Finance LimitedIBU國際財務有限公司 i[LnU#+  
idle fund游資；閒置資金 Has}oe[  
illegal consideration違法代價 ~]no7O4  
illegal loan不合法貸款 'LG\]h>+)  
immediate interest直接及現有的利益 w5y.kc;  
immediate outlook for the economy經濟近期展望 ?uc]
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immediate parties有直接關係的各方 ORKJy)*"  
immigration-linked investment scheme與移民有關的投資計劃 p q?# X0  
immovable property不動產 Ep;?%o,G  
immunity豁免權；免除責任 > .}G[C  
implicit price deflator內含平減物價指數 cM9>V2:P  
implied indemnity隱含彌償 q1YNp`]0i8  
import and export trade進出口貿易 :(OV{ u  
import and export trade statistics進出口貿易統計數字 Ff0V6j)ji  
import demand進口需求 X ]&`"Z]  
import deposit scheme進口保證金計劃 D1deh =  
import duty進口稅 c"knzB vy  
import price進口價格 f%_$RdU  
import surcharge進口附加稅；進口附加費 E$8-8[  
imported inflation進口通脹；輸入通脹 8?m=Vw<kIZ  
imposition of tax課稅；徵稅 9wc\~5{li  
imprest account預墊備用金帳戶；定額備用金帳戶 Y ?~n6<  
imprest cash預墊備用現金；定額備用現金 +KExK2=  
imprest fund預墊備用金；定額備用金 xS/=9l/G  
imprest warrant預墊備用金令 2=fLb7  
improper investment不當投資 Xo(W\Pes  
imputed cost推算成本；設算成本 OY|9V  
imputed price估算價格 ;W+1 H !  
in absolute cash terms按絕對現金數值 N1g;e?T':  
in absolute terms按絕對價值計算 <l,e6K  
in custody of firm商號保管 Vm@VhCsp  
in debt負債 3Jda:  
in denomination of...以……為單位 aVVE2:M  
in money terms按貨幣計算 . P44t  
in net terms按淨額計算 8Rw:SU9H?T  
in nominal terms按名義價值計算 l0yflF
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in real terms按實值計算 D5@}L$u  
in relative terms按相對價值計算 vm*9xs  
in terms of value-added按增值額計算 *3RD\.jPX  
in the money正在賺錢；當時有利價；資金充裕 z,C>Rh9Id  
in value terms按價值計算 >~_>.R+{  
inactive warrant不活躍認股權證 /L$q8+  
inchoate instrument不完整的票據 ZA_~o #0%  
Inchroy Credit Corporation Limited英利信用財務有限公司 ;
CL ^2{  
incidence of taxation納稅負擔 uVZm9Sp  
incidental expenses雜項開支 z-0 N/?x1  
incidental outlay附帶開支 # 6?2 2Os  
income入息；收入；收益 N/0Q`cQ-  
income after deductions扣除後入息實額 26zif
  
income and expenditure account收支帳；收支結算表；收支表 YP"%z6N@v  
income approach入息計算法 {az LtTh  
income band入息組別 1Ogtzf  
income chargeable to salaries tax應課薪俸稅的入息 ?|2m0~%V=  
income collected in advance預收收益 c&RiUU7  
income derived beneficially所得並享有實益的入息 T8T,G4Q  
income distribution入息分配；收入分配；收益分配 _fj@40i M  
income from employment受僱的收入 JP]4* 
l  
income group入息組別 S=w~bz,/