[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 5);#\&B  
IBU International Finance LimitedIBU國際財務有限公司 \zi3.;9|;  
idle fund游資；閒置資金 a 98  
illegal consideration違法代價 !{Y#<t G]  
illegal loan不合法貸款 752wK|o0|;  
immediate interest直接及現有的利益 3ngLE
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immediate outlook for the economy經濟近期展望 #H
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immediate parties有直接關係的各方 *r`Yz}  
immigration-linked investment scheme與移民有關的投資計劃 p4'"Wk8  
immovable property不動產 // Gvk|O1  
immunity豁免權；免除責任 W/>?1+r.Z  
implicit price deflator內含平減物價指數 #:|Y(,c  
implied indemnity隱含彌償 ;}~=W!yz  
import and export trade進出口貿易 NXBOo  
import and export trade statistics進出口貿易統計數字 \V>%yl{8  
import demand進口需求 i6d$/yP"  
import deposit scheme進口保證金計劃 F[EblJ  
import duty進口稅 j/<y  
import price進口價格 tFaE cP  
import surcharge進口附加稅；進口附加費 ]M(mq`K  
imported inflation進口通脹；輸入通脹 (UF!Zb]{  
imposition of tax課稅；徵稅 a<wZv-\Vau  
imprest account預墊備用金帳戶；定額備用金帳戶 mM}Ukmy  
imprest cash預墊備用現金；定額備用現金 `z_7[$\~  
imprest fund預墊備用金；定額備用金 y!gM)9vq  
imprest warrant預墊備用金令 u-{l,p_H  
improper investment不當投資 QYgN39gp  
imputed cost推算成本；設算成本 XKX,7  
imputed price估算價格 9|?Lz  
in absolute cash terms按絕對現金數值 n\-_i2yy  
in absolute terms按絕對價值計算 igrog  
in custody of firm商號保管 3\n{,Q  
in debt負債 Wi?%)hur  
in denomination of...以……為單位 Sx)Il~ x  
in money terms按貨幣計算 C94@YWs  
in net terms按淨額計算 U"+ ry.3`  
in nominal terms按名義價值計算 ;p 5v3<PC  
in real terms按實值計算 6I.mc  
in relative terms按相對價值計算 A{I a21T7  
in terms of value-added按增值額計算 {p|%hhTK%  
in the money正在賺錢；當時有利價；資金充裕 ?=!XhU .  
in value terms按價值計算 %^=!s  
inactive warrant不活躍認股權證 -1  
inchoate instrument不完整的票據 5ek%d  
Inchroy Credit Corporation Limited英利信用財務有限公司 3DAGW"F  
incidence of taxation納稅負擔 J,G9m4Z7  
incidental expenses雜項開支 b8Rh|"J)
d  
incidental outlay附帶開支 %Z[/U  
income入息；收入；收益 bH/pa#G(  
income after deductions扣除後入息實額 YC&jKx.>  
income and expenditure account收支帳；收支結算表；收支表 B21AcE  
income approach入息計算法 @JEmybu  
income band入息組別 p=+*g.,O  
income chargeable to salaries tax應課薪俸稅的入息 :6$4K"^1  
income collected in advance預收收益 rz}l<t~H  
income derived beneficially所得並享有實益的入息 $Oe58  
income distribution入息分配；收入分配；收益分配 8I\eromG  
income from employment受僱的收入 Hu9R.[u  
income group入息組別 7~ese+\smG