[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 5o#Yt  
IBU International Finance LimitedIBU國際財務有限公司 _d@=n
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idle fund游資；閒置資金 Y>BP?l  
illegal consideration違法代價 %K(0W8&  
illegal loan不合法貸款 V >Hf9sZ  
immediate interest直接及現有的利益 NBjeHtT  
immediate outlook for the economy經濟近期展望 9AHSs,.t  
immediate parties有直接關係的各方 q]\X~ 9#  
immigration-linked investment scheme與移民有關的投資計劃 T$KF< =  
immovable property不動產 3NIUW!gr  
immunity豁免權；免除責任 Tv5g`/e=Ej  
implicit price deflator內含平減物價指數 1DE@N1l  
implied indemnity隱含彌償 3LDsxE=N:q  
import and export trade進出口貿易 XX6 T$pA6  
import and export trade statistics進出口貿易統計數字 !g> .i`  
import demand進口需求 aQ#qRkI  
import deposit scheme進口保證金計劃 8!mc@$Z  
import duty進口稅 F2 ~%zNe  
import price進口價格 ^N{ltgQY  
import surcharge進口附加稅；進口附加費 :m'+tGs  
imported inflation進口通脹；輸入通脹 ]"F5;p;y  
imposition of tax課稅；徵稅 2 -Xdoxw  
imprest account預墊備用金帳戶；定額備用金帳戶 |Ps% M|8~  
imprest cash預墊備用現金；定額備用現金 BI2; ex  
imprest fund預墊備用金；定額備用金
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imprest warrant預墊備用金令 |>2FRPK  
improper investment不當投資 Zj*\"Ol  
imputed cost推算成本；設算成本 ; |L <:x/  
imputed price估算價格 }CDk 9Xk  
in absolute cash terms按絕對現金數值 &<5+!cV=  
in absolute terms按絕對價值計算 Kmz7c|  
in custody of firm商號保管 9 [jTs3l:  
in debt負債 GX&b;N  
in denomination of...以……為單位 U7iuY~L  
in money terms按貨幣計算 PUdM[-zjh  
in net terms按淨額計算  npp[@*~  
in nominal terms按名義價值計算 ^j)BKD-  
in real terms按實值計算 s%pfkoOY%  
in relative terms按相對價值計算 k~3.MU  
in terms of value-added按增值額計算 pV(lhDNoQ  
in the money正在賺錢；當時有利價；資金充裕 |J0Q,F]T  
in value terms按價值計算 1l8Etp&<  
inactive warrant不活躍認股權證 'b/<x|  
inchoate instrument不完整的票據 =Z G:x<Hg  
Inchroy Credit Corporation Limited英利信用財務有限公司 {/<6v. v  
incidence of taxation納稅負擔 sC"}8+[)S3  
incidental expenses雜項開支 rw7_5l  
incidental outlay附帶開支 4~ z?"  
income入息；收入；收益 WO<
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income after deductions扣除後入息實額 bEV<iZDq%  
income and expenditure account收支帳；收支結算表；收支表 vuQ%dDxI  
income approach入息計算法 m~#%Q?_ %  
income band入息組別 wnLi2k/Dt<  
income chargeable to salaries tax應課薪俸稅的入息 oU6y4y
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income collected in advance預收收益 ,`A?!.K$  
income derived beneficially所得並享有實益的入息 KvPX=/&Zu  
income distribution入息分配；收入分配；收益分配 <?Wti_ /M  
income from employment受僱的收入 }/P5>F<H[  
income group入息組別 o4b~4h{%