[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 o~y{9Q  
IBU International Finance LimitedIBU國際財務有限公司 V.$tq  
idle fund游資；閒置資金 q,#s m'S  
illegal consideration違法代價 :+>7m  
illegal loan不合法貸款 f4AN"rW  
immediate interest直接及現有的利益 (O(TFE5^  
immediate outlook for the economy經濟近期展望 SD*q+Si,1U  
immediate parties有直接關係的各方 aqk$4IG  
immigration-linked investment scheme與移民有關的投資計劃 KI#v<4C$P  
immovable property不動產 aj|PyX3P:  
immunity豁免權；免除責任 *szs"mQ/  
implicit price deflator內含平減物價指數 6RxI9{ry  
implied indemnity隱含彌償 R#ZJL

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import and export trade進出口貿易 ]D5Maid+  
import and export trade statistics進出口貿易統計數字 =$bF[3D  
import demand進口需求
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import deposit scheme進口保證金計劃 V D7^wd9  
import duty進口稅 "8ZV%%elp  
import price進口價格 uSI@Cjp  
import surcharge進口附加稅；進口附加費 ,0AS&xs$  
imported inflation進口通脹；輸入通脹 uUHWTyoO  
imposition of tax課稅；徵稅 s}Go")p<:  
imprest account預墊備用金帳戶；定額備用金帳戶 D9P,[: "  
imprest cash預墊備用現金；定額備用現金 ";&PtL e  
imprest fund預墊備用金；定額備用金 mT@Gf>}/A  
imprest warrant預墊備用金令 ):tv V  
improper investment不當投資 L.;x=w  
imputed cost推算成本；設算成本 ;c]O *\/  
imputed price估算價格 u=s,bt,"5  
in absolute cash terms按絕對現金數值 <4;, y*"n  
in absolute terms按絕對價值計算 '^WR5P<8c  
in custody of firm商號保管 0 &|M/  
in debt負債 mYJ8O$  
in denomination of...以……為單位 i83Jy w,f  
in money terms按貨幣計算 LzLJ6A>;R  
in net terms按淨額計算 ^Lfwoy7R  
in nominal terms按名義價值計算 ,%x2SyA  
in real terms按實值計算 C^'r>0  
in relative terms按相對價值計算 c8  
in terms of value-added按增值額計算 .WN&]yr,  
in the money正在賺錢；當時有利價；資金充裕 \6APU7S  
in value terms按價值計算 h7K,q S  
inactive warrant不活躍認股權證 7z,  $  
inchoate instrument不完整的票據 !.V_?aYi8  
Inchroy Credit Corporation Limited英利信用財務有限公司 cy mC?8<  
incidence of taxation納稅負擔 ,3}+t6O"  
incidental expenses雜項開支 (O09HY:  
incidental outlay附帶開支 v+sF0 j\P  
income入息；收入；收益 #k>n5cR@0  
income after deductions扣除後入息實額 S{2;PaK  
income and expenditure account收支帳；收支結算表；收支表 yVn%Bz' [  
income approach入息計算法 /{8Y,pZbu  
income band入息組別 ?RG;q  
income chargeable to salaries tax應課薪俸稅的入息 6K8v:yYPa  
income collected in advance預收收益 S3U]AH)C  
income derived beneficially所得並享有實益的入息 txnH~;(  
income distribution入息分配；收入分配；收益分配 n;xzjq-  
income from employment受僱的收入 7u^wO<  
income group入息組別 [D+PDR