[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 p=405~  
IBU International Finance LimitedIBU國際財務有限公司 Pv/P<i^  
idle fund游資；閒置資金 -@J;FjrXmP  
illegal consideration違法代價 \LM'KD pP_  
illegal loan不合法貸款 #c!(97l6o  
immediate interest直接及現有的利益 BY\p?79  
immediate outlook for the economy經濟近期展望 6xBP72L;%"  
immediate parties有直接關係的各方 0!(Ii@m=N  
immigration-linked investment scheme與移民有關的投資計劃 j83p[qR7o  
immovable property不動產 Tmw :w~  
immunity豁免權；免除責任 $B$=,^)3  
implicit price deflator內含平減物價指數 )Ba^Igb}  
implied indemnity隱含彌償 spe9^.SI  
import and export trade進出口貿易 PK+][.6H  
import and export trade statistics進出口貿易統計數字 yyA/x,  
import demand進口需求 H _*]Vg  
import deposit scheme進口保證金計劃 h+
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import duty進口稅 Box,N5AA  
import price進口價格 >StvP=our  
import surcharge進口附加稅；進口附加費 Xr
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imported inflation進口通脹；輸入通脹 #lct"8  
imposition of tax課稅；徵稅 p.l]%\QI  
imprest account預墊備用金帳戶；定額備用金帳戶 |fzo$Bq  
imprest cash預墊備用現金；定額備用現金 ; 9 '*w=V  
imprest fund預墊備用金；定額備用金 Zn9w1ev  
imprest warrant預墊備用金令 UiYA#m  
improper investment不當投資 {1SxM /  
imputed cost推算成本；設算成本 (U7%Z<  
imputed price估算價格 X2Lhb{ZHE  
in absolute cash terms按絕對現金數值 G&Cl:CtC  
in absolute terms按絕對價值計算 =6+BBD  
in custody of firm商號保管 Z;n}*^U  
in debt負債 z5{I3 Y!1  
in denomination of...以……為單位 *#2`b%qh\M  
in money terms按貨幣計算 qc`_&!*D  
in net terms按淨額計算 r!x^P=f,MJ  
in nominal terms按名義價值計算 :+R||qi  
in real terms按實值計算 \!YPht  
in relative terms按相對價值計算 %@r
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in terms of value-added按增值額計算 OI`Lb\8pP  
in the money正在賺錢；當時有利價；資金充裕 |r /}r,t}  
in value terms按價值計算 _nTjCN625  
inactive warrant不活躍認股權證 +T4<}+n  
inchoate instrument不完整的票據 3cfkJ|fuwe  
Inchroy Credit Corporation Limited英利信用財務有限公司  Stp??  
incidence of taxation納稅負擔 %9zcc)cP  
incidental expenses雜項開支 \<PX'mnO  
incidental outlay附帶開支 4ErDGYg}  
income入息；收入；收益 @:c
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income after deductions扣除後入息實額 jf
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income and expenditure account收支帳；收支結算表；收支表 zD?$O7 |ZK  
income approach入息計算法 [M;P :
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income band入息組別 5T;_k'qe  
income chargeable to salaries tax應課薪俸稅的入息 glv(`cQ  
income collected in advance預收收益 3~ZtAgih%  
income derived beneficially所得並享有實益的入息 L4[bm[x  
income distribution入息分配；收入分配；收益分配 hyTi':  
income from employment受僱的收入 wvc?2~`  
income group入息組別 Ri-I+7(n!