[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 vU(fd!V ?  
IBU International Finance LimitedIBU國際財務有限公司 /1$u|Gs *  
idle fund游資；閒置資金 J%T=FU  
illegal consideration違法代價 z?F`)}  
illegal loan不合法貸款 ?*ZQ:jH  
immediate interest直接及現有的利益 p<?lF  
immediate outlook for the economy經濟近期展望 2EYWX!Bx  
immediate parties有直接關係的各方 {fjBa,o #  
immigration-linked investment scheme與移民有關的投資計劃 MWK)Bn  
immovable property不動產 2 /*z5  
immunity豁免權；免除責任 %LD(S*>7  
implicit price deflator內含平減物價指數 9c[b
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implied indemnity隱含彌償 Z  
import and export trade進出口貿易 ivB,s5<  
import and export trade statistics進出口貿易統計數字 )>"pm{g2  
import demand進口需求 1$`|$V1  
import deposit scheme進口保證金計劃 RC
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import duty進口稅 ydj*Jy'  
import price進口價格 5NhAb$q2Y  
import surcharge進口附加稅；進口附加費 S9ic4rcd  
imported inflation進口通脹；輸入通脹 8&3&^!I  
imposition of tax課稅；徵稅 )1gT&sU0  
imprest account預墊備用金帳戶；定額備用金帳戶 GG-b)64h`  
imprest cash預墊備用現金；定額備用現金 jbUg?4k!  
imprest fund預墊備用金；定額備用金 IO]tO[ P#  
imprest warrant預墊備用金令 0)7v_|z  
improper investment不當投資
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imputed cost推算成本；設算成本 uy~$ :0o  
imputed price估算價格 S%B56|'  
in absolute cash terms按絕對現金數值 B-$zioZ  
in absolute terms按絕對價值計算 mN.  
in custody of firm商號保管 E7hs+Mh  
in debt負債 yeBfzKI{b  
in denomination of...以……為單位 ZS=
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in money terms按貨幣計算 94|ZY}8|f  
in net terms按淨額計算 f9 :=6  
in nominal terms按名義價值計算 ~b0l?P*Ff  
in real terms按實值計算 2I& dTxIa  
in relative terms按相對價值計算 QDVSFGwr  
in terms of value-added按增值額計算 dLeos9M:  
in the money正在賺錢；當時有利價；資金充裕 m,J IId%O  
in value terms按價值計算 8~~ k?  
inactive warrant不活躍認股權證 _MuzD&^qE  
inchoate instrument不完整的票據 Nl/ fvJ`4  
Inchroy Credit Corporation Limited英利信用財務有限公司 EyA(W;r.  
incidence of taxation納稅負擔 ;' |CSjco  
incidental expenses雜項開支 m1X*I  
incidental outlay附帶開支 tF 7u-  
income入息；收入；收益 <|]i3_Z  
income after deductions扣除後入息實額 b?VByJl  
income and expenditure account收支帳；收支結算表；收支表 mAY/J0_  
income approach入息計算法 Om>?"=yDE  
income band入息組別 uFhPNR2l  
income chargeable to salaries tax應課薪俸稅的入息 L/,gD.h^  
income collected in advance預收收益 A f!`7l-  
income derived beneficially所得並享有實益的入息 a/H5Y,b>  
income distribution入息分配；收入分配；收益分配 ?<Hgq8J  
income from employment受僱的收入 aY;34SF  
income group入息組別 -N5h`Ii7