[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 )`{m |\b  
IBU International Finance LimitedIBU國際財務有限公司 QW,:'\G  
idle fund游資；閒置資金 |a"]@W$>  
illegal consideration違法代價 .)+c01  
illegal loan不合法貸款 P(Rl/eyRM  
immediate interest直接及現有的利益 (yi zM  
immediate outlook for the economy經濟近期展望 %AtT(G(n  
immediate parties有直接關係的各方 WkE="E}   
immigration-linked investment scheme與移民有關的投資計劃 <XG]aYBR  
immovable property不動產 oy#(]K3`O  
immunity豁免權；免除責任 Cw(ypu  
implicit price deflator內含平減物價指數 :L+xEL  
implied indemnity隱含彌償 T%&vq6  
import and export trade進出口貿易 %i/|}K  
import and export trade statistics進出口貿易統計數字 OomC%9/=,  
import demand進口需求 w' J`$=  
import deposit scheme進口保證金計劃 xRgdU+,Mj  
import duty進口稅 axt
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import price進口價格
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import surcharge進口附加稅；進口附加費 Ssz;d&93  
imported inflation進口通脹；輸入通脹 F)X`CG ;t  
imposition of tax課稅；徵稅 =O"]e/CfO  
imprest account預墊備用金帳戶；定額備用金帳戶 lEwQj[ k  
imprest cash預墊備用現金；定額備用現金 2[3t7C  
imprest fund預墊備用金；定額備用金 &v*4AZ['  
imprest warrant預墊備用金令 Y DHP-0?  
improper investment不當投資 K-\wx5#l/  
imputed cost推算成本；設算成本  $V`1<>4  
imputed price估算價格 Z]G#:  
in absolute cash terms按絕對現金數值 {V(~  
in absolute terms按絕對價值計算 kiN,N]-V  
in custody of firm商號保管 7?uDh'utt  
in debt負債 =oh%-Sh:  
in denomination of...以……為單位 s+fxv(,"c  
in money terms按貨幣計算 fPKpV`Hr3  
in net terms按淨額計算 BQ u
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in nominal terms按名義價值計算 ZAy/u@qt  
in real terms按實值計算 q'+ARW48  
in relative terms按相對價值計算 E:/!]sm!  
in terms of value-added按增值額計算 k*6"!J%A  
in the money正在賺錢；當時有利價；資金充裕 y7!&  
in value terms按價值計算 ;>6~}lMgJ  
inactive warrant不活躍認股權證 {*hvzS{1d  
inchoate instrument不完整的票據 N2}Y8aR~  
Inchroy Credit Corporation Limited英利信用財務有限公司 Zqe$S +u  
incidence of taxation納稅負擔 3b0|7@
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incidental expenses雜項開支 z7:* ,X  
incidental outlay附帶開支 O/Hj-u6&A  
income入息；收入；收益 PPySOkmS3  
income after deductions扣除後入息實額 xSM1b5=Pu  
income and expenditure account收支帳；收支結算表；收支表  s:xJ }Ll  
income approach入息計算法 w0j'>
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income band入息組別 Tq)hAZ  
income chargeable to salaries tax應課薪俸稅的入息 <Fx%P:d  
income collected in advance預收收益 <+q` Dk  
income derived beneficially所得並享有實益的入息 .),9qz`  
income distribution入息分配；收入分配；收益分配 `S-l.zSZ4B  
income from employment受僱的收入 xYv;l\20.  
income group入息組別 ,9I-3**W