[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 gql^Inx<  
IBU International Finance LimitedIBU國際財務有限公司 ZD;1{  
idle fund游資；閒置資金 ly~tB LH}  
illegal consideration違法代價 x=%wPVJ  
illegal loan不合法貸款 ^Ez`WP  
immediate interest直接及現有的利益 O=;}VZ<9  
immediate outlook for the economy經濟近期展望 ;5PBZ<w  
immediate parties有直接關係的各方 O ! iN  
immigration-linked investment scheme與移民有關的投資計劃  UOYhz.  
immovable property不動產 0wnC"2GUX  
immunity豁免權；免除責任 ;:A/WU.^  
implicit price deflator內含平減物價指數 *P0sl( &  
implied indemnity隱含彌償 thK4@C|X4  
import and export trade進出口貿易 '74*-yd  
import and export trade statistics進出口貿易統計數字
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import demand進口需求 6O0CF}B*  
import deposit scheme進口保證金計劃 fuao*L]  
import duty進口稅 e` {F7rd:  
import price進口價格 *1c1XN<7  
import surcharge進口附加稅；進口附加費 # ;3v4P  
imported inflation進口通脹；輸入通脹 *aaK_=w  
imposition of tax課稅；徵稅 ]b'"l  
imprest account預墊備用金帳戶；定額備用金帳戶 c l1>S3  
imprest cash預墊備用現金；定額備用現金 w)7s]Ld  
imprest fund預墊備用金；定額備用金 ~;/}D0k$x  
imprest warrant預墊備用金令 $3)Z>p  
improper investment不當投資 :xy4JRcF  
imputed cost推算成本；設算成本 - xKa-3  
imputed price估算價格 ,LftQ1*;  
in absolute cash terms按絕對現金數值 }>$3B5}  
in absolute terms按絕對價值計算 u%b.#!  
in custody of firm商號保管 @tzL4hy%^j  
in debt負債 !si}m~K!_  
in denomination of...以……為單位 nv'YtmR  
in money terms按貨幣計算 U#>K(  
in net terms按淨額計算 Gk-49|qIV  
in nominal terms按名義價值計算 Z%$tV3a?  
in real terms按實值計算 ZZ2vdy38  
in relative terms按相對價值計算 L<W2a(  
in terms of value-added按增值額計算 ,0\Pr  
in the money正在賺錢；當時有利價；資金充裕 }=$> w@mJ  
in value terms按價值計算 &MJcLM]  
inactive warrant不活躍認股權證 >eM>Y@8=  
inchoate instrument不完整的票據 Gph:'3 *X  
Inchroy Credit Corporation Limited英利信用財務有限公司 Scd_tw.]|  
incidence of taxation納稅負擔 Gc*p%2c  
incidental expenses雜項開支 W
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incidental outlay附帶開支 CXd/ M~:!  
income入息；收入；收益 LVe[N-K  
income after deductions扣除後入息實額 JDP/vNq  
income and expenditure account收支帳；收支結算表；收支表 #M@Ki1  
income approach入息計算法 0'zX6%  
income band入息組別 iTcq=  
income chargeable to salaries tax應課薪俸稅的入息 K'U8ft*_  
income collected in advance預收收益 e]zd6{g[m  
income derived beneficially所得並享有實益的入息 Lpv,6#m`)  
income distribution入息分配；收入分配；收益分配 Bv{DZ?{s  
income from employment受僱的收入 O/Mx$Q3re  
income group入息組別 j eWI<ms