[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 mrC+J*  
IBU International Finance LimitedIBU國際財務有限公司 ^A[`N
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idle fund游資；閒置資金 b'1d<sD  
illegal consideration違法代價 n+qVT4o  
illegal loan不合法貸款 S%X\,N  
immediate interest直接及現有的利益 =_=Z;#`cXk  
immediate outlook for the economy經濟近期展望 GWInN8.5  
immediate parties有直接關係的各方 U('<iw,Yy  
immigration-linked investment scheme與移民有關的投資計劃 bjBeiKH  
immovable property不動產 _`_ IUuj$E  
immunity豁免權；免除責任 UB$`;'|i  
implicit price deflator內含平減物價指數 v$m[#&O^V?  
implied indemnity隱含彌償 UY-IHz;&O-  
import and export trade進出口貿易 fHd!/%iG  
import and export trade statistics進出口貿易統計數字 ;hA7<loY  
import demand進口需求 H@MFj>~  
import deposit scheme進口保證金計劃 ]rg+nc3  
import duty進口稅 ~BvY8\@B  
import price進口價格 Yc82vSG'  
import surcharge進口附加稅；進口附加費 0O#B
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imported inflation進口通脹；輸入通脹 EotwUT|  
imposition of tax課稅；徵稅 8F^,8kIR  
imprest account預墊備用金帳戶；定額備用金帳戶  l}0V+  
imprest cash預墊備用現金；定額備用現金 `GQiB]Z  
imprest fund預墊備用金；定額備用金 ZSRRlkU  
imprest warrant預墊備用金令 ,=Nw(GI  
improper investment不當投資 T1QsW<*j  
imputed cost推算成本；設算成本 w2d]96*kQe  
imputed price估算價格 G|-\T(&J  
in absolute cash terms按絕對現金數值 lW$&fuDHF  
in absolute terms按絕對價值計算 Q*:h/Lhb&  
in custody of firm商號保管 eky(;%Sz  
in debt負債 :5S |x/  
in denomination of...以……為單位 BY*2y p}7  
in money terms按貨幣計算 (~Uel1~@  
in net terms按淨額計算 c',:@2R  
in nominal terms按名義價值計算 +^*5${g;@H  
in real terms按實值計算 adI!W-/R:  
in relative terms按相對價值計算 FKox0Jmh=  
in terms of value-added按增值額計算 ,
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in the money正在賺錢；當時有利價；資金充裕 Q)Iv_N/  
in value terms按價值計算 vK6ibl0  
inactive warrant不活躍認股權證 xegQR
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inchoate instrument不完整的票據 aZj J]~bO  
Inchroy Credit Corporation Limited英利信用財務有限公司 $>r>0S#+\&  
incidence of taxation納稅負擔 r]8x ;v1  
incidental expenses雜項開支 b0YiQjS6>  
incidental outlay附帶開支 "J pTE \/  
income入息；收入；收益 WQ[}&kY~  
income after deductions扣除後入息實額 #Pu @Wx  
income and expenditure account收支帳；收支結算表；收支表 ]
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income approach入息計算法 l Io9,K
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income band入息組別 hza> jR  
income chargeable to salaries tax應課薪俸稅的入息 a|QE *s.  
income collected in advance預收收益 5wH54gj }  
income derived beneficially所得並享有實益的入息 d&|z=%9xl  
income distribution入息分配；收入分配；收益分配 .?rbny  
income from employment受僱的收入 Fm<jg}>MAd  
income group入息組別 s:+HRJD|