[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 Ui!l3_O  
IBU International Finance LimitedIBU國際財務有限公司 $|xSM2  
idle fund游資；閒置資金 y=c={Qz@vn  
illegal consideration違法代價 O2\(:tvw  
illegal loan不合法貸款 F
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immediate interest直接及現有的利益 u7^( ?"x  
immediate outlook for the economy經濟近期展望 zz[fkH3  
immediate parties有直接關係的各方 N2k<W?wQ  
immigration-linked investment scheme與移民有關的投資計劃 s;YbZ*oaMe  
immovable property不動產 ^GAJ9AF@(  
immunity豁免權；免除責任 }NoP(&ebz*  
implicit price deflator內含平減物價指數 VP>*J`'H  
implied indemnity隱含彌償 %59uR}\  
import and export trade進出口貿易 H0#=oJr$)W  
import and export trade statistics進出口貿易統計數字 $'I&u  
import demand進口需求 9@ YKx0  
import deposit scheme進口保證金計劃 2cUT bRm  
import duty進口稅 gs;^SRE I  
import price進口價格 +}N'Xa/Jt  
import surcharge進口附加稅；進口附加費 yhYF "~CM  
imported inflation進口通脹；輸入通脹 5?F5xiW  
imposition of tax課稅；徵稅 t"Ci 1"U  
imprest account預墊備用金帳戶；定額備用金帳戶 Vi:^bv  
imprest cash預墊備用現金；定額備用現金 -&sY*(:n_  
imprest fund預墊備用金；定額備用金 nX 9]dz
 
imprest warrant預墊備用金令 /zt M'  
improper investment不當投資 EwX&Cj".  
imputed cost推算成本；設算成本 ka!v(j{E  
imputed price估算價格 GLyPgZ`|  
in absolute cash terms按絕對現金數值 vjS=ZinN"  
in absolute terms按絕對價值計算 /ZD6pF  
in custody of firm商號保管 ?WHf%Ie2(  
in debt負債 njf\fw_  
in denomination of...以……為單位 ghWWJx9  
in money terms按貨幣計算 )PTvw>  
in net terms按淨額計算 E0R6qS:'  
in nominal terms按名義價值計算 #kASy 2t  
in real terms按實值計算 ^l|b>z"0ao  
in relative terms按相對價值計算 >iae2W`
 
in terms of value-added按增值額計算 i? ~-%  
in the money正在賺錢；當時有利價；資金充裕 w^ut,`yWR  
in value terms按價值計算 z,4mg6gt  
inactive warrant不活躍認股權證 VO8rd>b4  
inchoate instrument不完整的票據 <BED&j!qvP  
Inchroy Credit Corporation Limited英利信用財務有限公司 o^vX\a?`u  
incidence of taxation納稅負擔 fE+zA)KX  
incidental expenses雜項開支 O`c50yY  
incidental outlay附帶開支 V-}}?c1 F  
income入息；收入；收益 R`cP%7K  
income after deductions扣除後入息實額 GM0
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income and expenditure account收支帳；收支結算表；收支表 xy[#LX)RW  
income approach入息計算法 /3,Lp-kp
 
income band入息組別 uD>=  
income chargeable to salaries tax應課薪俸稅的入息 zk FX[-'O  
income collected in advance預收收益 s{Y4wvQyB  
income derived beneficially所得並享有實益的入息 X)[tb]U/Wx  
income distribution入息分配；收入分配；收益分配
/j$=?Rp  
income from employment受僱的收入 GeTk/tU  
income group入息組別 M&j|5UH%.