[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 :m$%D]WY  
IBU International Finance LimitedIBU國際財務有限公司 k6Tpaf^  
idle fund游資；閒置資金 +mxYz#reX  
illegal consideration違法代價 -x_iqrB  
illegal loan不合法貸款 uk'<9g^  
immediate interest直接及現有的利益 2!6Kzq  
immediate outlook for the economy經濟近期展望  gSe{S  
immediate parties有直接關係的各方 rLKDeB  
immigration-linked investment scheme與移民有關的投資計劃 hXrvb[6  
immovable property不動產 9MYt4  
immunity豁免權；免除責任 0~S<}N  
implicit price deflator內含平減物價指數 8 Zj>|u  
implied indemnity隱含彌償 T8m%_U#b  
import and export trade進出口貿易 v'@LuF'e8  
import and export trade statistics進出口貿易統計數字 SQ1&n;M}f  
import demand進口需求 WI~%n  
import deposit scheme進口保證金計劃 x4( fW\  
import duty進口稅 pF!vW  
import price進口價格 x) U;  
import surcharge進口附加稅；進口附加費 /6.b>|zF
 
imported inflation進口通脹；輸入通脹 9E#(iP  
imposition of tax課稅；徵稅 =& lYv  
imprest account預墊備用金帳戶；定額備用金帳戶 AN1bfF:C  
imprest cash預墊備用現金；定額備用現金 7r;A wa  
imprest fund預墊備用金；定額備用金 CKR9APkv  
imprest warrant預墊備用金令 >S3 >b  
improper investment不當投資 |$w-}$jq5  
imputed cost推算成本；設算成本 VN".NEL  
imputed price估算價格 {r}}X@|5  
in absolute cash terms按絕對現金數值 He*L"VpWv  
in absolute terms按絕對價值計算 nagto^5X  
in custody of firm商號保管 vSL{WT]m  
in debt負債 e^an` </{  
in denomination of...以……為單位 ^R$dG[Qf  
in money terms按貨幣計算 enrmjA&3  
in net terms按淨額計算 Oxvw`a#  
in nominal terms按名義價值計算 0zxeA+U  
in real terms按實值計算 |S}*
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in relative terms按相對價值計算 3// v{ce1]  
in terms of value-added按增值額計算 W P&zF$  
in the money正在賺錢；當時有利價；資金充裕 ;lEiOF+d  
in value terms按價值計算 18HHEW{  
inactive warrant不活躍認股權證 n)H0;25L  
inchoate instrument不完整的票據 w#$k$T)  
Inchroy Credit Corporation Limited英利信用財務有限公司 h zH5K  
incidence of taxation納稅負擔 #lC{R^SL  
incidental expenses雜項開支 4>HGwk@+8  
incidental outlay附帶開支 =+L>^w#6=  
income入息；收入；收益 e+WVN5"ID>  
income after deductions扣除後入息實額 <KA@A}  
income and expenditure account收支帳；收支結算表；收支表 OgnpzN  
income approach入息計算法 ]r
m=F]W/n  
income band入息組別 TDGzXJf[  
income chargeable to salaries tax應課薪俸稅的入息 ?yb{DZ46  
income collected in advance預收收益 aKy|$ {RC  
income derived beneficially所得並享有實益的入息 !R@4tSu  
income distribution入息分配；收入分配；收益分配 z~5'p(|@f  
income from employment受僱的收入 *X-$* ~J0  
income group入息組別 u"T^DrRlQ