[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 <K|3Q'(S  
IBU International Finance LimitedIBU國際財務有限公司 h v;n[  
idle fund游資；閒置資金 MYur3lj%_  
illegal consideration違法代價 4SX3c:>  
illegal loan不合法貸款 b'1/cY/!  
immediate interest直接及現有的利益 p,M3#^ q  
immediate outlook for the economy經濟近期展望 b(+w.R(+Ti  
immediate parties有直接關係的各方 Qi(e`(,'  
immigration-linked investment scheme與移民有關的投資計劃 XHwZ+=v  
immovable property不動產 ph}wnIW]  
immunity豁免權；免除責任 D 2hAlV)i(  
implicit price deflator內含平減物價指數 (cPeee%Q  
implied indemnity隱含彌償 FZeN,  
import and export trade進出口貿易 hfl%r9o  
import and export trade statistics進出口貿易統計數字 V{ 4i$'  
import demand進口需求 +An![1N,  
import deposit scheme進口保證金計劃 zLJ:U`uh\  
import duty進口稅 n.;
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import price進口價格 FFD*e-i  
import surcharge進口附加稅；進口附加費 luP'JUq  
imported inflation進口通脹；輸入通脹 PHe~{"|d?  
imposition of tax課稅；徵稅 0ECO/EuCg  
imprest account預墊備用金帳戶；定額備用金帳戶 - eSPoZ  
imprest cash預墊備用現金；定額備用現金 PVQ#>_~5  
imprest fund預墊備用金；定額備用金 sWojQ-8}  
imprest warrant預墊備用金令 IPr*pQ{;c  
improper investment不當投資 <;TP@-a  
imputed cost推算成本；設算成本 3:02`;3  
imputed price估算價格
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in absolute cash terms按絕對現金數值 <:kTTye|  
in absolute terms按絕對價值計算 )%H5iSNG$P  
in custody of firm商號保管 5 b#" G"  
in debt負債 2V=FWuXC"  
in denomination of...以……為單位 softfjl&l  
in money terms按貨幣計算 &VZmP5Gv  
in net terms按淨額計算 FrAqTz  
in nominal terms按名義價值計算 eNl

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in real terms按實值計算 &y+PSa%n  
in relative terms按相對價值計算 qxg7cj2  
in terms of value-added按增值額計算 Wq[=}qh~  
in the money正在賺錢；當時有利價；資金充裕 rH#c:BwSm  
in value terms按價值計算 Fw_bY/WN {  
inactive warrant不活躍認股權證 ZmR[5 mv@  
inchoate instrument不完整的票據 TQbFI;\  
Inchroy Credit Corporation Limited英利信用財務有限公司 /ut~jf`  
incidence of taxation納稅負擔 %BKR }  
incidental expenses雜項開支 /pSUn"3  
incidental outlay附帶開支 z9);e8ck  
income入息；收入；收益 MK!]y8+Z  
income after deductions扣除後入息實額 709Uv5  
income and expenditure account收支帳；收支結算表；收支表 uP%;QBb  
income approach入息計算法 21)-:rS  
income band入息組別 !Xv2PdP  
income chargeable to salaries tax應課薪俸稅的入息 `Q(]AGI2  
income collected in advance預收收益 U#~nN+SIt  
income derived beneficially所得並享有實益的入息 NdXy%Q  
income distribution入息分配；收入分配；收益分配 |=h)efo}  
income from employment受僱的收入 ;?HZ,"^I  
income group入息組別 3ZJagJ\O