[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 @`opDu!  
IBU International Finance LimitedIBU國際財務有限公司 E/&Rb*3  
idle fund游資；閒置資金 !Z!g:II /  
illegal consideration違法代價 Migd(uw'  
illegal loan不合法貸款 PNF?;*`-{7  
immediate interest直接及現有的利益 oI:o"T77sA  
immediate outlook for the economy經濟近期展望 bzDIhnw  
immediate parties有直接關係的各方 =gfI!w  
immigration-linked investment scheme與移民有關的投資計劃 *L6PLe  
immovable property不動產 j"^+oxH  
immunity豁免權；免除責任 7(M(7}EKA  
implicit price deflator內含平減物價指數 7!,YNy%  
implied indemnity隱含彌償 tWTKgbj (  
import and export trade進出口貿易 
/-bF$)vN  
import and export trade statistics進出口貿易統計數字
l0&EZN0V2  
import demand進口需求 Y2B&go  
import deposit scheme進口保證金計劃 WwH+E]^e+  
import duty進口稅 Uoya3#4 G  
import price進口價格 ;6@r-r  
import surcharge進口附加稅；進口附加費 6u`F d#  
imported inflation進口通脹；輸入通脹 k#8Ti"0  
imposition of tax課稅；徵稅 c4&'D;=  
imprest account預墊備用金帳戶；定額備用金帳戶 H>9CW<
8  
imprest cash預墊備用現金；定額備用現金 `l2O?U-@  
imprest fund預墊備用金；定額備用金 5D M"0  
imprest warrant預墊備用金令 ZyOv.,y  
improper investment不當投資 Fhv/[j^X  
imputed cost推算成本；設算成本 Mb3}7@/[  
imputed price估算價格 %ms'n
 
in absolute cash terms按絕對現金數值 6sIL.S~c)  
in absolute terms按絕對價值計算 L9pvG(R%  
in custody of firm商號保管 M/x>51<  
in debt負債 h)~=Dm  
in denomination of...以……為單位 lo%;aK  
in money terms按貨幣計算 U
\/5;Txy(  
in net terms按淨額計算 Vpy 2\wZWb  
in nominal terms按名義價值計算 ?USQlnr:R/  
in real terms按實值計算 q-nSLE+_;  
in relative terms按相對價值計算 4Mk-2 Dx  
in terms of value-added按增值額計算 ?? TMSH  
in the money正在賺錢；當時有利價；資金充裕 eh1Q7~  
in value terms按價值計算 vvUSeG\n#j  
inactive warrant不活躍認股權證 tiN?/  
inchoate instrument不完整的票據 E?(xb B  
Inchroy Credit Corporation Limited英利信用財務有限公司 ThPE 0V  
incidence of taxation納稅負擔 m<L;  
incidental expenses雜項開支 R52I= a5,*  
incidental outlay附帶開支 3@5=+z~CW  
income入息；收入；收益 BCe_@  
income after deductions扣除後入息實額 *[= bR>  
income and expenditure account收支帳；收支結算表；收支表 r=yK,d/1  
income approach入息計算法 s1|/S\
  
income band入息組別 Kwc6mlw~M  
income chargeable to salaries tax應課薪俸稅的入息 cA6lge<{~  
income collected in advance預收收益 /1?R?N2>0  
income derived beneficially所得並享有實益的入息 FU=w(< R;  
income distribution入息分配；收入分配；收益分配 >0p$(>N]  
income from employment受僱的收入 JdZ+Hp3.  
income group入息組別 "c}@V*cO<d