[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 sBa&]9
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IBU International Finance LimitedIBU國際財務有限公司 y\_k8RqE^  
idle fund游資；閒置資金 yX.; x 0  
illegal consideration違法代價 kD}vK+  
illegal loan不合法貸款 `(M0I!t  
immediate interest直接及現有的利益 Y=D\  
immediate outlook for the economy經濟近期展望 (_=R<:  
immediate parties有直接關係的各方 d:{}0hmxI  
immigration-linked investment scheme與移民有關的投資計劃 z) x.6  
immovable property不動產 rV}&G!V_t  
immunity豁免權；免除責任
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implicit price deflator內含平減物價指數 D2I|Z  
implied indemnity隱含彌償 4"veqrC  
import and export trade進出口貿易 hC?rHw H>  
import and export trade statistics進出口貿易統計數字 &qP0-x)  
import demand進口需求 %+oqAYm+s  
import deposit scheme進口保證金計劃 x(A8FtG  
import duty進口稅 RZ|M;c  
import price進口價格 S0`u!l89(  
import surcharge進口附加稅；進口附加費  9XhcA  
imported inflation進口通脹；輸入通脹 B+z>$6  
imposition of tax課稅；徵稅 N@X(YlO  
imprest account預墊備用金帳戶；定額備用金帳戶

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imprest cash預墊備用現金；定額備用現金 c7D{^$L9v  
imprest fund預墊備用金；定額備用金 mrBK{@n  
imprest warrant預墊備用金令 tLcw?aB  
improper investment不當投資 9Dp0Pi?29  
imputed cost推算成本；設算成本 }#S1!TU  
imputed price估算價格 Dt\rrN:v  
in absolute cash terms按絕對現金數值 {DZ xK(  
in absolute terms按絕對價值計算 9"zp>VR  
in custody of firm商號保管 w?Pex]i{  
in debt負債 T+oOlug  
in denomination of...以……為單位 6!SW]#sD  
in money terms按貨幣計算 L{oG'aK4  
in net terms按淨額計算 =1y~Qlu  
in nominal terms按名義價值計算 0U8'dYf  
in real terms按實值計算 "R"{xOQ
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in relative terms按相對價值計算 a(LtiO  
in terms of value-added按增值額計算 8nwps(3  
in the money正在賺錢；當時有利價；資金充裕 }WhRJr`a  
in value terms按價值計算 ^6J*:(eM  
inactive warrant不活躍認股權證 `g<0FQA  
inchoate instrument不完整的票據 Mh MXn;VKj  
Inchroy Credit Corporation Limited英利信用財務有限公司  q]U!n  
incidence of taxation納稅負擔 V9jxmu F,  
incidental expenses雜項開支 LTB rg[X  
incidental outlay附帶開支 r
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income入息；收入；收益 X#HH7V>  
income after deductions扣除後入息實額 +X`&VO6~  
income and expenditure account收支帳；收支結算表；收支表 Ze <)B *  
income approach入息計算法 >!Xj%RW  
income band入息組別 USaa#s4'  
income chargeable to salaries tax應課薪俸稅的入息 =R"LB}>h}  
income collected in advance預收收益 *qu
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income derived beneficially所得並享有實益的入息 CDoD9Hq,  
income distribution入息分配；收入分配；收益分配 AD+OQLG]`  
income from employment受僱的收入 t+K1ArQc  
income group入息組別 d2TIG< 6/