[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 q=->) &D%  
IBU International Finance LimitedIBU國際財務有限公司 pl3ap(/  
idle fund游資；閒置資金 #S9J9k  
illegal consideration違法代價 y>w;'
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illegal loan不合法貸款 Uc:NW   
immediate interest直接及現有的利益 `XH0S`B  
immediate outlook for the economy經濟近期展望 hsrf2Xw[  
immediate parties有直接關係的各方 &kzys
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immigration-linked investment scheme與移民有關的投資計劃 Dfzj/spFV  
immovable property不動產 XxMZU(5
  
immunity豁免權；免除責任 E\DA3lq  
implicit price deflator內含平減物價指數 .Ja].hP  
implied indemnity隱含彌償 4@{?4k-cq  
import and export trade進出口貿易 I ?Dp*u*  
import and export trade statistics進出口貿易統計數字 Jn=;gtD-*  
import demand進口需求 R 39_!  
import deposit scheme進口保證金計劃 >Y8\f:KQ  
import duty進口稅 hT1JEu  
import price進口價格 JqMF9|{H  
import surcharge進口附加稅；進口附加費 sw}O g`U  
imported inflation進口通脹；輸入通脹 h_#=
f(.'j  
imposition of tax課稅；徵稅 N8pL2y:R[P  
imprest account預墊備用金帳戶；定額備用金帳戶 -GFZFi  
imprest cash預墊備用現金；定額備用現金 YX-~?Pl  
imprest fund預墊備用金；定額備用金 `WXlq#:K  
imprest warrant預墊備用金令 9\hI:rI  
improper investment不當投資 ou-UR

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imputed cost推算成本；設算成本 \\\8{jq  
imputed price估算價格 ?[Y(JO#  
in absolute cash terms按絕對現金數值 ^K"BQ~-w  
in absolute terms按絕對價值計算 9x@|%4Zm"  
in custody of firm商號保管 s*la`(x  
in debt負債 :Q"|%#P  
in denomination of...以……為單位 Sp X;nH-D  
in money terms按貨幣計算 Bz_'>6w  
in net terms按淨額計算 \t=0rFV)t  
in nominal terms按名義價值計算 uEJ8Lmi
 
in real terms按實值計算 G*+^b'7  
in relative terms按相對價值計算 gm)Uyr$  
in terms of value-added按增值額計算 SC~k4&xy  
in the money正在賺錢；當時有利價；資金充裕 ?< b{  
in value terms按價值計算 =w+8q1!o  
inactive warrant不活躍認股權證 X8ap   
inchoate instrument不完整的票據 ?Q-Tyf$3  
Inchroy Credit Corporation Limited英利信用財務有限公司 ^C'0Y.H S  
incidence of taxation納稅負擔 o:Kw<z,$H  
incidental expenses雜項開支 \wA:58 -j  
incidental outlay附帶開支 I<9 40PZ  
income入息；收入；收益 edo)W mn  
income after deductions扣除後入息實額 [- $ Do  
income and expenditure account收支帳；收支結算表；收支表 D`WRy}o  
income approach入息計算法 PX|@D_%Y=  
income band入息組別 Z,#H\1v3lB  
income chargeable to salaries tax應課薪俸稅的入息 q5R| ^ uf  
income collected in advance預收收益 HCN/|z1Xq  
income derived beneficially所得並享有實益的入息 ffmtTJFC5  
income distribution入息分配；收入分配；收益分配 zw+aZDcV(  
income from employment受僱的收入 V#dga5*]  
income group入息組別 L_!ShE