[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 Af~AE2b3"  
IBU International Finance LimitedIBU國際財務有限公司 3]P=co@  
idle fund游資；閒置資金 g9JtWgu  
illegal consideration違法代價 d8po`J#nb  
illegal loan不合法貸款 NKws;/u  
immediate interest直接及現有的利益 {`> x"Y5  
immediate outlook for the economy經濟近期展望 3t'K@W?AJh  
immediate parties有直接關係的各方 M\3!elp2z  
immigration-linked investment scheme與移民有關的投資計劃 S;~_9i]upe  
immovable property不動產 :08UeEy  
immunity豁免權；免除責任 V ALYA=w/  
implicit price deflator內含平減物價指數 9q?gmAn.  
implied indemnity隱含彌償 >qla,}x  
import and export trade進出口貿易 cW\7yZh  
import and export trade statistics進出口貿易統計數字 b3H;Ea?^^<  
import demand進口需求 s~CA @  
import deposit scheme進口保證金計劃 Kt(p|  
import duty進口稅 s0SB!-Vjm  
import price進口價格 v:'y&
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import surcharge進口附加稅；進口附加費 y\x<!_&D  
imported inflation進口通脹；輸入通脹 JYq} YG=%  
imposition of tax課稅；徵稅 aUV>O`|_  
imprest account預墊備用金帳戶；定額備用金帳戶 y5I7pbe  
imprest cash預墊備用現金；定額備用現金 y-YYDEl  
imprest fund預墊備用金；定額備用金 "$_ypgRrSR  
imprest warrant預墊備用金令 w&H7S{
 
improper investment不當投資 Uka4iya  
imputed cost推算成本；設算成本 l:+1j{ d7  
imputed price估算價格 O{PRK5^h  
in absolute cash terms按絕對現金數值 Sl1N V  
in absolute terms按絕對價值計算 =*pu+o,?  
in custody of firm商號保管 If tPN6(Z  
in debt負債 `{%*DHa  
in denomination of...以……為單位 |Cm}%sgR\0  
in money terms按貨幣計算 We|*s2!  
in net terms按淨額計算 O1A*-G:X  
in nominal terms按名義價值計算 X 'Oo ogu  
in real terms按實值計算 +e\u4k{3V  
in relative terms按相對價值計算 4'M#m|V  
in terms of value-added按增值額計算 %zGPF  
in the money正在賺錢；當時有利價；資金充裕 8wOr`ho B  
in value terms按價值計算 `?:'_Ki  
inactive warrant不活躍認股權證 W!g ,  
inchoate instrument不完整的票據 b\?`721BG  
Inchroy Credit Corporation Limited英利信用財務有限公司 4dO>L"  
incidence of taxation納稅負擔 8cHZBM7'  
incidental expenses雜項開支 +x1sV*S  
incidental outlay附帶開支 f' eKX7R  
income入息；收入；收益 8^T' a^Wt  
income after deductions扣除後入息實額 =vWnqF:  
income and expenditure account收支帳；收支結算表；收支表 <]<50  
income approach入息計算法 pP .   
income band入息組別 |67UN
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income chargeable to salaries tax應課薪俸稅的入息 l!1bmg#]$  
income collected in advance預收收益 7W*OyH^  
income derived beneficially所得並享有實益的入息 `JC!uc  
income distribution入息分配；收入分配；收益分配 \l`;]cA  
income from employment受僱的收入 nv={. H  
income group入息組別 *oF{ R^