[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 I d .nu/  
IBU International Finance LimitedIBU國際財務有限公司 WiR(;m<g  
idle fund游資；閒置資金 aP +X}r  
illegal consideration違法代價 vMH  
illegal loan不合法貸款 "7F?@D$e  
immediate interest直接及現有的利益 E KLyma&}Y  
immediate outlook for the economy經濟近期展望 k"iOB-@B+  
immediate parties有直接關係的各方 [!#L6&:a8  
immigration-linked investment scheme與移民有關的投資計劃 6iE<T&$3P  
immovable property不動產 9IfmW^0  
immunity豁免權；免除責任 N +_t-5  
implicit price deflator內含平減物價指數 h2]P]@nW;W  
implied indemnity隱含彌償 u?(d gJ  
import and export trade進出口貿易 Vaw+.sG`AP  
import and export trade statistics進出口貿易統計數字 mnX2a  
import demand進口需求 }@q`%uzi  
import deposit scheme進口保證金計劃 k)=s>&hl  
import duty進口稅 BG]#o|KW  
import price進口價格 "_NN3lD)X  
import surcharge進口附加稅；進口附加費 nT$SfGFj8  
imported inflation進口通脹；輸入通脹 04P}-L,  
imposition of tax課稅；徵稅 s8t;.^1}  
imprest account預墊備用金帳戶；定額備用金帳戶 ,Ah;A [%?~  
imprest cash預墊備用現金；定額備用現金 c]o'xd,T8\  
imprest fund預墊備用金；定額備用金 }!.(n=idZ  
imprest warrant預墊備用金令 e2oa($9  
improper investment不當投資 eJX9_6m-  
imputed cost推算成本；設算成本 uh>; 8  
imputed price估算價格 O- hAFKx  
in absolute cash terms按絕對現金數值 2-v%`fA  
in absolute terms按絕對價值計算 |3"KK  
in custody of firm商號保管 +lcbi  
in debt負債 0znR0%~  
in denomination of...以……為單位 -zeG1gr3  
in money terms按貨幣計算 yq\K)g*=  
in net terms按淨額計算 \V
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in nominal terms按名義價值計算 ={&j07,*a  
in real terms按實值計算 7.j?U  
in relative terms按相對價值計算 6 V=9M:  
in terms of value-added按增值額計算 .?sx&2R2  
in the money正在賺錢；當時有利價；資金充裕 v$wIm,j  
in value terms按價值計算 o|<!"AD7  
inactive warrant不活躍認股權證 oAeUvmh  
inchoate instrument不完整的票據 bJTBjS-7  
Inchroy Credit Corporation Limited英利信用財務有限公司 :OT0yA=U  
incidence of taxation納稅負擔 SO'vp
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incidental expenses雜項開支 :tg)p+KB  
incidental outlay附帶開支 X5$Iyis  
income入息；收入；收益 ndMA-`Ny,  
income after deductions扣除後入息實額 7[XRd9a5(  
income and expenditure account收支帳；收支結算表；收支表 xfe+n$~ c  
income approach入息計算法 &B1WtW
 
income band入息組別 [h
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income chargeable to salaries tax應課薪俸稅的入息 0 /U{p,r6`  
income collected in advance預收收益 o3P${Rq  
income derived beneficially所得並享有實益的入息 Ai3*QX  
income distribution入息分配；收入分配；收益分配 {cVEmvE8  
income from employment受僱的收入 Qpc__dA\  
income group入息組別 Iit;F