[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 WXO@oZ!  
IBU International Finance LimitedIBU國際財務有限公司 _F,@mQ$!  
idle fund游資；閒置資金 oE-i`;\8  
illegal consideration違法代價 o] )qv~o)  
illegal loan不合法貸款 `S$BBF;  
immediate interest直接及現有的利益 !. q*bY  
immediate outlook for the economy經濟近期展望
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immediate parties有直接關係的各方 NBUM* Z  
immigration-linked investment scheme與移民有關的投資計劃 -PEpy3dMY  
immovable property不動產 DC[-<:B  
immunity豁免權；免除責任 oVc_(NH-  
implicit price deflator內含平減物價指數 J]fjg%C2m  
implied indemnity隱含彌償 T3'dfeU  
import and export trade進出口貿易 2) 4{  
import and export trade statistics進出口貿易統計數字 N-_2d*l3  
import demand進口需求 ~q-|cl<  
import deposit scheme進口保證金計劃 R6{%o:{  
import duty進口稅 (doFYF~w  
import price進口價格 3<'SnP3mY  
import surcharge進口附加稅；進口附加費 U{i9h6b"18  
imported inflation進口通脹；輸入通脹 p m3?  
imposition of tax課稅；徵稅 j&Z:|WniK  
imprest account預墊備用金帳戶；定額備用金帳戶 e
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imprest cash預墊備用現金；定額備用現金 ==UH)o`?8  
imprest fund預墊備用金；定額備用金 
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imprest warrant預墊備用金令 (MJu3t @  
improper investment不當投資 A/BL{ U}  
imputed cost推算成本；設算成本 o6B!ikz 8  
imputed price估算價格 V, )kw{](  
in absolute cash terms按絕對現金數值 0~an\4nh  
in absolute terms按絕對價值計算 VPtA %1  
in custody of firm商號保管 N:"E%:wSbi  
in debt負債 -I\_v*nA  
in denomination of...以……為單位 )1H]a'j  
in money terms按貨幣計算 )M'#l<9B  
in net terms按淨額計算 Z#"6&kv  
in nominal terms按名義價值計算 HYW+,ts'  
in real terms按實值計算 Z1^S;#v  
in relative terms按相對價值計算 J^0co1Y0  
in terms of value-added按增值額計算 f8'&(-  
in the money正在賺錢；當時有利價；資金充裕 7&m*: J  
in value terms按價值計算 ];zi3oS^  
inactive warrant不活躍認股權證 - DL/Hk_r  
inchoate instrument不完整的票據 ]7'Q2OU7  
Inchroy Credit Corporation Limited英利信用財務有限公司 ) ,*&rd!  
incidence of taxation納稅負擔 M7!&gFv8  
incidental expenses雜項開支 \*d@_oQ$  
incidental outlay附帶開支 ?Mji'Z W}  
income入息；收入；收益 ~mmI] p
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income after deductions扣除後入息實額 NTgk0cq  
income and expenditure account收支帳；收支結算表；收支表 +,c;Dff  
income approach入息計算法 TZ-n)rC)v  
income band入息組別 "+Xwc+v^  
income chargeable to salaries tax應課薪俸稅的入息 RQ}x7</{  
income collected in advance預收收益 3vVhE,
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income derived beneficially所得並享有實益的入息 _;X# &S(q-  
income distribution入息分配；收入分配；收益分配 w;r-TLf  
income from employment受僱的收入 stoBjDS  
income group入息組別 4?72TBl]