[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 X"!j_*&ED  
IBU International Finance LimitedIBU國際財務有限公司 1 pVw,}  
idle fund游資；閒置資金 c["1t1G  
illegal consideration違法代價 ',r` )9o  
illegal loan不合法貸款 |dgiW"tUm  
immediate interest直接及現有的利益 |M;Nq@bRv  
immediate outlook for the economy經濟近期展望 ku5|cF*%  
immediate parties有直接關係的各方 <=NnrZOF  
immigration-linked investment scheme與移民有關的投資計劃 <D.E.^Y  
immovable property不動產 ^3dc#5]Xf  
immunity豁免權；免除責任 1m~|e.g_'`  
implicit price deflator內含平減物價指數 gy}3ZA*F  
implied indemnity隱含彌償 R!M'  
import and export trade進出口貿易 9<u&
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import and export trade statistics進出口貿易統計數字 |Q/LC0?  
import demand進口需求 ^*}D*=>\  
import deposit scheme進口保證金計劃 $`|hF[tv  
import duty進口稅 9WG=3!-@  
import price進口價格 F_qApyU,7  
import surcharge進口附加稅；進口附加費 G3_7e A#;  
imported inflation進口通脹；輸入通脹 LO_Xrj  
imposition of tax課稅；徵稅 PEI$1 ,z  
imprest account預墊備用金帳戶；定額備用金帳戶 nX (bVT4i  
imprest cash預墊備用現金；定額備用現金 t{] 6GlW  
imprest fund預墊備用金；定額備用金 Rn
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imprest warrant預墊備用金令 FEk9a^Xyx  
improper investment不當投資 BQ6$T&  
imputed cost推算成本；設算成本 !0l|[c4 e>  
imputed price估算價格 ~EBaVl ({  
in absolute cash terms按絕對現金數值 QZVyU8j3  
in absolute terms按絕對價值計算 { 4j<X5V  
in custody of firm商號保管 ?Z{/0X)]|  
in debt負債 #`_W?-%^  
in denomination of...以……為單位 XZOBK^,5^B  
in money terms按貨幣計算 I0F[Z\U  
in net terms按淨額計算 >Lcu  
in nominal terms按名義價值計算 k M/:
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in real terms按實值計算 _/:--Z  
in relative terms按相對價值計算 l -XfUjJ  
in terms of value-added按增值額計算 ;l;jTb^l  
in the money正在賺錢；當時有利價；資金充裕 791v>h   
in value terms按價值計算 %72# tY  
inactive warrant不活躍認股權證 q?j7bp ]  
inchoate instrument不完整的票據 ?*~ ~O
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Inchroy Credit Corporation Limited英利信用財務有限公司 =_OJ 7K'  
incidence of taxation納稅負擔 L"YQji!  
incidental expenses雜項開支 Xn"#Zy_  
incidental outlay附帶開支 F[coa5  
income入息；收入；收益 Tcy9oYh!Pn  
income after deductions扣除後入息實額 dU-:#QV6  
income and expenditure account收支帳；收支結算表；收支表 W _[9  
income approach入息計算法
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income band入息組別 #`@)lU+/  
income chargeable to salaries tax應課薪俸稅的入息 `&=%p |  
income collected in advance預收收益 %{ U (y#  
income derived beneficially所得並享有實益的入息
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income distribution入息分配；收入分配；收益分配 x<t?Yc9  
income from employment受僱的收入 -n@,r%`UK  
income group入息組別 jXx~ 5