[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 ' F.^ 8/>  
IBU International Finance LimitedIBU國際財務有限公司 AVDhgJv  
idle fund游資；閒置資金 ^L$`)Ja  
illegal consideration違法代價 1ygEyC[1  
illegal loan不合法貸款 8%B_nVc  
immediate interest直接及現有的利益 I[|Y 2 i  
immediate outlook for the economy經濟近期展望 _f@,)n
  
immediate parties有直接關係的各方 C8|Ls(4Ck  
immigration-linked investment scheme與移民有關的投資計劃 ,e'm@d$Q*  
immovable property不動產 =5Db^  
immunity豁免權；免除責任 9Zl4NV&B  
implicit price deflator內含平減物價指數 V WZpEi  
implied indemnity隱含彌償 ^AU-hVj  
import and export trade進出口貿易 w>f.@luO4  
import and export trade statistics進出口貿易統計數字 &T,,fz$  
import demand進口需求 'e]>lRZ  
import deposit scheme進口保證金計劃
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import duty進口稅 -(TC'  
import price進口價格 GYQ:G=  
import surcharge進口附加稅；進口附加費 (Z$7;OAI  
imported inflation進口通脹；輸入通脹 =JE<oVP8  
imposition of tax課稅；徵稅
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imprest account預墊備用金帳戶；定額備用金帳戶 ?P[:,0_  
imprest cash預墊備用現金；定額備用現金 @>46.V{P}B  
imprest fund預墊備用金；定額備用金 B)@X
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imprest warrant預墊備用金令 LAk
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improper investment不當投資 `&c[s%0  
imputed cost推算成本；設算成本 ]>)shH=Yx
 
imputed price估算價格 GEy7Vb)  
in absolute cash terms按絕對現金數值 s:6K '*  
in absolute terms按絕對價值計算 j7&#R+f  
in custody of firm商號保管 wwdmz;0S  
in debt負債 >4wigc  
in denomination of...以……為單位 9
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in money terms按貨幣計算 ]_B<K5  
in net terms按淨額計算 Ao?b1VYy/  
in nominal terms按名義價值計算 Bv~^keuj3t  
in real terms按實值計算
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in relative terms按相對價值計算 i695P}J2  
in terms of value-added按增值額計算 bTeuOpp  
in the money正在賺錢；當時有利價；資金充裕 $rj:K)P  
in value terms按價值計算 zu?112-v2  
inactive warrant不活躍認股權證 vT{(7m!Ra  
inchoate instrument不完整的票據 A94:(z;{  
Inchroy Credit Corporation Limited英利信用財務有限公司 :|5 m"X\  
incidence of taxation納稅負擔 sT1 OAK\^  
incidental expenses雜項開支 ]g$ky.;  
incidental outlay附帶開支 I52nQCXi  
income入息；收入；收益 Jk}3c>^D  
income after deductions扣除後入息實額 <#BK(W~$  
income and expenditure account收支帳；收支結算表；收支表 6,LE_ -G5  
income approach入息計算法 k8ILo)  
income band入息組別 ~N9k8eT  
income chargeable to salaries tax應課薪俸稅的入息 tBzE(vW  
income collected in advance預收收益 JzywSQ  
income derived beneficially所得並享有實益的入息 z@IG"D  
income distribution入息分配；收入分配；收益分配 ]vcT2lr]  
income from employment受僱的收入 4Wz1O$*  
income group入息組別 8HLL3H0