[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 +H Usz?  
IBU International Finance LimitedIBU國際財務有限公司 l
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idle fund游資；閒置資金 9k~8  
illegal consideration違法代價 )tpL#J  
illegal loan不合法貸款 A={UL  
immediate interest直接及現有的利益 O<e{  
immediate outlook for the economy經濟近期展望 4,0{7MLgK  
immediate parties有直接關係的各方 L~>i,  
immigration-linked investment scheme與移民有關的投資計劃 %!L9)(}"  
immovable property不動產 0C*7K?/  
immunity豁免權；免除責任 fg{n(
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implicit price deflator內含平減物價指數 4NIRmDEd  
implied indemnity隱含彌償 (@}!0[[^  
import and export trade進出口貿易 { buy"X4  
import and export trade statistics進出口貿易統計數字 r(2uu  
import demand進口需求 4 N7^?  
import deposit scheme進口保證金計劃 c{LO6dNg\z  
import duty進口稅 s|B3~Q]  
import price進口價格 )tnh4WMh}  
import surcharge進口附加稅；進口附加費 ;
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imported inflation進口通脹；輸入通脹 lUiL\~Gq  
imposition of tax課稅；徵稅 PAOJ\U  
imprest account預墊備用金帳戶；定額備用金帳戶 50C  
imprest cash預墊備用現金；定額備用現金 UEVG0q
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imprest fund預墊備用金；定額備用金 .K<Q&  
imprest warrant預墊備用金令 wg]LVW}  
improper investment不當投資 I15{)o(8$  
imputed cost推算成本；設算成本 B !=F2  
imputed price估算價格 -\n@%$M]G  
in absolute cash terms按絕對現金數值 M {Q;:  
in absolute terms按絕對價值計算 .q3/_*  
in custody of firm商號保管 <kd1Nrr!p  
in debt負債 m7>JJX3=<  
in denomination of...以……為單位 yEj^=pw  
in money terms按貨幣計算 AjgF6[B  
in net terms按淨額計算 x~j`@k,;  
in nominal terms按名義價值計算 /_#q@r4ZQ  
in real terms按實值計算 &q|K!5[k  
in relative terms按相對價值計算 MO <3"@/,  
in terms of value-added按增值額計算 yqiq,=OvP  
in the money正在賺錢；當時有利價；資金充裕 *GN# r11d  
in value terms按價值計算 J{&H+rd  
inactive warrant不活躍認股權證 }k G9!sf  
inchoate instrument不完整的票據 m<q
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Inchroy Credit Corporation Limited英利信用財務有限公司 {3{"8-18  
incidence of taxation納稅負擔 Y]u+\y~  
incidental expenses雜項開支 `P;s8~  
incidental outlay附帶開支 E'.7xDN  
income入息；收入；收益 )M//l1  
income after deductions扣除後入息實額 qH6>!=00  
income and expenditure account收支帳；收支結算表；收支表 _1L![-ac  
income approach入息計算法 \qK&q  
income band入息組別 yw3$2EW  
income chargeable to salaries tax應課薪俸稅的入息 .JiziFJ@mj  
income collected in advance預收收益 g]yBA7/S"  
income derived beneficially所得並享有實益的入息 ([LSsZ]sj  
income distribution入息分配；收入分配；收益分配 1"M]3Kl  
income from employment受僱的收入 2q4<
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income group入息組別 &7wd?)s