[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 0^;{b^!(  
IBU International Finance LimitedIBU國際財務有限公司 C?zC
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idle fund游資；閒置資金 *d@}'De{8  
illegal consideration違法代價 :`_wy-}V  
illegal loan不合法貸款 }JI5,d  
immediate interest直接及現有的利益 2WKA] l;  
immediate outlook for the economy經濟近期展望 k|w6&k3  
immediate parties有直接關係的各方 PoC2 4#vS  
immigration-linked investment scheme與移民有關的投資計劃 <{'':/tXI  
immovable property不動產 HzWZQ6o  
immunity豁免權；免除責任 @mW0EJ8bb  
implicit price deflator內含平減物價指數 K~[/n<ks  
implied indemnity隱含彌償  Q}G  
import and export trade進出口貿易 ]Qj65]  
import and export trade statistics進出口貿易統計數字 wjY3:S~  
import demand進口需求 ?onZ:s2  
import deposit scheme進口保證金計劃 wZ29/{,  
import duty進口稅 64[j:t=N  
import price進口價格 puDy&T  
import surcharge進口附加稅；進口附加費 *#~3\{  
imported inflation進口通脹；輸入通脹 n}a# b%e  
imposition of tax課稅；徵稅 R D)dw  
imprest account預墊備用金帳戶；定額備用金帳戶 pS51fF9  
imprest cash預墊備用現金；定額備用現金 a}MOhM6T  
imprest fund預墊備用金；定額備用金 R9{6$djq\:  
imprest warrant預墊備用金令 cD7q;|+  
improper investment不當投資 |rsu+0Mtz  
imputed cost推算成本；設算成本 pp/Cn4"w  
imputed price估算價格 -Ndd6O[ a5  
in absolute cash terms按絕對現金數值 KWM.b"WnXr  
in absolute terms按絕對價值計算 1#XMUbFc  
in custody of firm商號保管 F)!B%4  
in debt負債 {DAwkJvb]  
in denomination of...以……為單位 ZcIwyh(`  
in money terms按貨幣計算 g (|p/%H  
in net terms按淨額計算 *pj&^W?  
in nominal terms按名義價值計算 CI ~+(+q  
in real terms按實值計算 _8t{4C  
in relative terms按相對價值計算 ?f:FmgQk  
in terms of value-added按增值額計算 XVE(p3-  
in the money正在賺錢；當時有利價；資金充裕 4_)@Nq  
in value terms按價值計算
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inactive warrant不活躍認股權證 jR*1%.Ng  
inchoate instrument不完整的票據 ."cC^og  
Inchroy Credit Corporation Limited英利信用財務有限公司 aZ- )w  
incidence of taxation納稅負擔 Xq,{)G%9nM  
incidental expenses雜項開支 pvkru-i]  
incidental outlay附帶開支 DL<r2h  
income入息；收入；收益 ; *r5 d+]  
income after deductions扣除後入息實額 b1E>LrL  
income and expenditure account收支帳；收支結算表；收支表 8q}`4wC
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income approach入息計算法 yn"8Ma*  
income band入息組別 s:,BcVLx^  
income chargeable to salaries tax應課薪俸稅的入息 N(6|TE2  
income collected in advance預收收益 Vtr0=-m&  
income derived beneficially所得並享有實益的入息 |Kh#\d  
income distribution入息分配；收入分配；收益分配 NgQ {'H[Y  
income from employment受僱的收入 OlQ7Yi>  
income group入息組別 l. !5/\