[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 S;]][h=  
IBU International Finance LimitedIBU國際財務有限公司 QCvz|)  
idle fund游資；閒置資金 F7~T=X)1
 
illegal consideration違法代價 ?$&iVN^UA  
illegal loan不合法貸款
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immediate interest直接及現有的利益 %qf ?_2v  
immediate outlook for the economy經濟近期展望 ZdjmZx%
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immediate parties有直接關係的各方 G`1FD  
immigration-linked investment scheme與移民有關的投資計劃 - P$mN6h  
immovable property不動產 qz .{[l  
immunity豁免權；免除責任 bdUe,2Yin  
implicit price deflator內含平減物價指數 wZ_k]{J  
implied indemnity隱含彌償 -U"h3Ye^  
import and export trade進出口貿易 o2C{V1nB  
import and export trade statistics進出口貿易統計數字 U:n3V  
import demand進口需求 yRt>7'@X  
import deposit scheme進口保證金計劃 E 9LKVs}  
import duty進口稅 .0b$mSV[  
import price進口價格 nA#FGfZ{Ge  
import surcharge進口附加稅；進口附加費 !l eLOi2T  
imported inflation進口通脹；輸入通脹 #o]/&T=N=  
imposition of tax課稅；徵稅 bm+ #OI  
imprest account預墊備用金帳戶；定額備用金帳戶 D|`I"N[<  
imprest cash預墊備用現金；定額備用現金 "`jey)&H*M  
imprest fund預墊備用金；定額備用金 -N3fhW#)  
imprest warrant預墊備用金令 L\u6EMyV  
improper investment不當投資 /
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imputed cost推算成本；設算成本 /Dl{I7W  
imputed price估算價格 nYc8+5CcK'  
in absolute cash terms按絕對現金數值 zFn-VEJ)  
in absolute terms按絕對價值計算 im6Rx=}E{  
in custody of firm商號保管 dfss_}R  
in debt負債 W".: 1ov#B  
in denomination of...以……為單位 y@'m D*z  
in money terms按貨幣計算 TC%ENxDR  
in net terms按淨額計算 O ~1vX9  
in nominal terms按名義價值計算 I|27%i  
in real terms按實值計算 6!eI=h2P  
in relative terms按相對價值計算 EqV]/0-\  
in terms of value-added按增值額計算 X{j`H\'L  
in the money正在賺錢；當時有利價；資金充裕 ?IWLH-fkP  
in value terms按價值計算 PSM~10l,  
inactive warrant不活躍認股權證 2tq~NA\#t  
inchoate instrument不完整的票據 <ETR6r  
Inchroy Credit Corporation Limited英利信用財務有限公司 $Z!$E,@c  
incidence of taxation納稅負擔 1+f>t
v  
incidental expenses雜項開支 E9]/sFA-]  
incidental outlay附帶開支 ?Z]5 [  
income入息；收入；收益 X \1grM  
income after deductions扣除後入息實額 dZ1/w 0<M2  
income and expenditure account收支帳；收支結算表；收支表 Vlk]  
income approach入息計算法 -f+U:/'.>v  
income band入息組別 ^`96
L  
income chargeable to salaries tax應課薪俸稅的入息 jgfl|;I?pg  
income collected in advance預收收益 V@QWJZ"  
income derived beneficially所得並享有實益的入息 am$-1+iX  
income distribution入息分配；收入分配；收益分配 :slVja$e  
income from employment受僱的收入 R*v~jR/   
income group入息組別 X~`<ik{q