[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 4yOYw*X  
IBU International Finance LimitedIBU國際財務有限公司 k@[\C`P  
idle fund游資；閒置資金 |qUi9#NUo  
illegal consideration違法代價 wm1`<r^ M.  
illegal loan不合法貸款 Y~ku?/"6T  
immediate interest直接及現有的利益 7 'T3Wc  
immediate outlook for the economy經濟近期展望 r7dwj  
immediate parties有直接關係的各方 0j{Rsy  
immigration-linked investment scheme與移民有關的投資計劃 V{#8+  
immovable property不動產 Ep>} S  
immunity豁免權；免除責任 ].AAHu5  
implicit price deflator內含平減物價指數 q<Tx'Ya  
implied indemnity隱含彌償 j@g`Pm%u`  
import and export trade進出口貿易 ANIx0*Yl(  
import and export trade statistics進出口貿易統計數字 +pcGxje\  
import demand進口需求 ^/
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import deposit scheme進口保證金計劃 QMO. Bnek  
import duty進口稅 pl#2JA8  
import price進口價格 S10"yhn(-t  
import surcharge進口附加稅；進口附加費 YK xkO  
imported inflation進口通脹；輸入通脹 SSr#MIS?
 
imposition of tax課稅；徵稅 &TgS$
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imprest account預墊備用金帳戶；定額備用金帳戶 Gm`#0)VC  
imprest cash預墊備用現金；定額備用現金 pCacm@(hG  
imprest fund預墊備用金；定額備用金 H$D),s gv  
imprest warrant預墊備用金令 Ms4~P6;%  
improper investment不當投資 asEk3  
imputed cost推算成本；設算成本 Dx M$4  
imputed price估算價格 [P:+n7= ,l  
in absolute cash terms按絕對現金數值 !841/TRb  
in absolute terms按絕對價值計算 zD"n7;  
in custody of firm商號保管 L0lqm0h  
in debt負債 k-V3l  
in denomination of...以……為單位 nYFM^56>_  
in money terms按貨幣計算 $O'IbA  
in net terms按淨額計算 0|i3#G_~  
in nominal terms按名義價值計算 19h@fA[:  
in real terms按實值計算 0Dt-!Q7  
in relative terms按相對價值計算 _^%DfMP3i\  
in terms of value-added按增值額計算 ?Yf0 h_>  
in the money正在賺錢；當時有利價；資金充裕 9Sey&x  
in value terms按價值計算
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inactive warrant不活躍認股權證 yg@8&;bP`  
inchoate instrument不完整的票據 C%RYQpY*c  
Inchroy Credit Corporation Limited英利信用財務有限公司 Q[n*ce7L0  
incidence of taxation納稅負擔 mz>GbImVD~  
incidental expenses雜項開支 o=]\Jy  
incidental outlay附帶開支 qr@<'wp/  
income入息；收入；收益 s~p(59  
income after deductions扣除後入息實額 n^lr 7(!6  
income and expenditure account收支帳；收支結算表；收支表 969Y[XQ  
income approach入息計算法 <u_vL WS  
income band入息組別 6 l,8e v  
income chargeable to salaries tax應課薪俸稅的入息 ln1!%B;  
income collected in advance預收收益 Q\W?qB_  
income derived beneficially所得並享有實益的入息 ''Y'ZsQ;  
income distribution入息分配；收入分配；收益分配
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income from employment受僱的收入 Ga]\~31NE  
income group入息組別 31GqWN`>$