[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 'R{X
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IBU International Finance LimitedIBU國際財務有限公司 pZYcCc>6&  
idle fund游資；閒置資金 ;x|E}XD  
illegal consideration違法代價 RW?F{Jy{  
illegal loan不合法貸款 WeqE9@V  
immediate interest直接及現有的利益 |qn`z-  
immediate outlook for the economy經濟近期展望 3k#?E]'  
immediate parties有直接關係的各方 [YGPcGw  
immigration-linked investment scheme與移民有關的投資計劃 cJ}J4?  
immovable property不動產 i
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immunity豁免權；免除責任 pB d_BaN  
implicit price deflator內含平減物價指數 'V*ixK8R0  
implied indemnity隱含彌償 C9,|G7~*q  
import and export trade進出口貿易 c Nhy.Z~D  
import and export trade statistics進出口貿易統計數字 )@IDmz>  
import demand進口需求 {pV \]E\]  
import deposit scheme進口保證金計劃 e(5:XHe  
import duty進口稅 ?)Psf/  
import price進口價格 3N5un`K7  
import surcharge進口附加稅；進口附加費 c]eDTbXd  
imported inflation進口通脹；輸入通脹 >nqDUGnEo>  
imposition of tax課稅；徵稅 vxey$Ir  
imprest account預墊備用金帳戶；定額備用金帳戶 MHuQGc"e+4  
imprest cash預墊備用現金；定額備用現金 a5)<roWQ  
imprest fund預墊備用金；定額備用金 B8f BX!u/  
imprest warrant預墊備用金令 d(=*@epjR  
improper investment不當投資 17\5 NgB  
imputed cost推算成本；設算成本 Wk0"U V  
imputed price估算價格 K4r"Q*h  
in absolute cash terms按絕對現金數值 w,6zbI/  
in absolute terms按絕對價值計算 - L.U4x  
in custody of firm商號保管 i;CVgdQ8  
in debt負債 g `2DJi&)  
in denomination of...以……為單位 " hD6Z  
in money terms按貨幣計算 P,QI-,   
in net terms按淨額計算 ,y>%m;jL  
in nominal terms按名義價值計算 H*gX90{!2  
in real terms按實值計算 FLb Q#c\  
in relative terms按相對價值計算 L"_ l(<g  
in terms of value-added按增值額計算 _#jR6g TY  
in the money正在賺錢；當時有利價；資金充裕 DCv=*=6w  
in value terms按價值計算 ]c Or$O*  
inactive warrant不活躍認股權證 d,hKy2
 
inchoate instrument不完整的票據 ;$VQRXq  
Inchroy Credit Corporation Limited英利信用財務有限公司 *-zOQ=Y  
incidence of taxation納稅負擔 &F8N$H  
incidental expenses雜項開支 $=
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incidental outlay附帶開支 KKCzq |  
income入息；收入；收益 z-J?x-<  
income after deductions扣除後入息實額 <
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income and expenditure account收支帳；收支結算表；收支表 @`IMR$'  
income approach入息計算法 cnm*&1EzV  
income band入息組別 mmJ$+$JEk  
income chargeable to salaries tax應課薪俸稅的入息 1-h"1UN2E  
income collected in advance預收收益 ,>AA2@6zMT  
income derived beneficially所得並享有實益的入息 d'x'hp
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income distribution入息分配；收入分配；收益分配 Xf"B\%,(`  
income from employment受僱的收入 bg =<)s  
income group入息組別 ++m^z` D