[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 nb30<h  
IBU International Finance LimitedIBU國際財務有限公司 sZDxTP+  
idle fund游資；閒置資金 P \rA>ZY  
illegal consideration違法代價 :Z R5<Y>  
illegal loan不合法貸款 8[B0[2O  
immediate interest直接及現有的利益 eZ G#op  
immediate outlook for the economy經濟近期展望 /8O;Q~a  
immediate parties有直接關係的各方 o>l/*i
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immigration-linked investment scheme與移民有關的投資計劃 .4cVX |T  
immovable property不動產 8XG|K`'u  
immunity豁免權；免除責任 PAy/"R9DT-  
implicit price deflator內含平減物價指數 />X"'G  
implied indemnity隱含彌償 ,]LsX"u  
import and export trade進出口貿易 xbNL <3"a  
import and export trade statistics進出口貿易統計數字 PR2;+i3  
import demand進口需求 l
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import deposit scheme進口保證金計劃 7L4~yazmK  
import duty進口稅 /D>G4PP<  
import price進口價格 Q`zW[Y&]  
import surcharge進口附加稅；進口附加費 =JGL~t?  
imported inflation進口通脹；輸入通脹 -Q MO*PY  
imposition of tax課稅；徵稅 ]Vm:iF#5P  
imprest account預墊備用金帳戶；定額備用金帳戶 "nA~/t=  
imprest cash預墊備用現金；定額備用現金 {3qlx1w  
imprest fund預墊備用金；定額備用金 dr gCr:Gf  
imprest warrant預墊備用金令 \sEH)$R'  
improper investment不當投資 _@D"XL#L  
imputed cost推算成本；設算成本
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imputed price估算價格 9>-]*7  
in absolute cash terms按絕對現金數值 nr?|!gj  
in absolute terms按絕對價值計算 O $(#gB'B  
in custody of firm商號保管 08qM?{zo^  
in debt負債 c>b{/92%  
in denomination of...以……為單位 lcR1FbJ
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in money terms按貨幣計算 2hf7F";Af  
in net terms按淨額計算 yt{?+|tXU  
in nominal terms按名義價值計算 >|rU*+I`  
in real terms按實值計算 hkDe
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in relative terms按相對價值計算 3y}8|ML  
in terms of value-added按增值額計算 s(8e)0Tl  
in the money正在賺錢；當時有利價；資金充裕 VT2f\d[Q  
in value terms按價值計算 &Vy.)0  
inactive warrant不活躍認股權證 aflBDo1c  
inchoate instrument不完整的票據 zF@/8#  
Inchroy Credit Corporation Limited英利信用財務有限公司 _W  
incidence of taxation納稅負擔 `6\u!#  
incidental expenses雜項開支 l&_PsnU  
incidental outlay附帶開支 h1+y.4   
income入息；收入；收益 #By~gcN  
income after deductions扣除後入息實額 sEHA?UP$<F  
income and expenditure account收支帳；收支結算表；收支表 h'"~t#r  
income approach入息計算法 |.?Xov]  
income band入息組別 %fIYWu`X  
income chargeable to salaries tax應課薪俸稅的入息 /wPW2<|"X.  
income collected in advance預收收益 6^sH3=#  
income derived beneficially所得並享有實益的入息 Vs9
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income distribution入息分配；收入分配；收益分配 ;$g?W"  
income from employment受僱的收入 Hn}m}A  
income group入息組別 'Gqo{wl