[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 D\~*| J  
IBU International Finance LimitedIBU國際財務有限公司 w6k\po=  
idle fund游資；閒置資金 {2`:7U~|  
illegal consideration違法代價 MPINxS  
illegal loan不合法貸款 =?U"#a  
immediate interest直接及現有的利益 sv<U$M~)X  
immediate outlook for the economy經濟近期展望 QRs!B!Fn0  
immediate parties有直接關係的各方 `%lgT+~T  
immigration-linked investment scheme與移民有關的投資計劃 >&0)d7Nu8m  
immovable property不動產 #tyHjk  
immunity豁免權；免除責任 *5DOTWos  
implicit price deflator內含平減物價指數 mK3U*)A   
implied indemnity隱含彌償 #`tn:cP  
import and export trade進出口貿易 Z h?1+Sz&  
import and export trade statistics進出口貿易統計數字 tBNkVh(c  
import demand進口需求 T{1Z(M+  
import deposit scheme進口保證金計劃 6{rH|Z  
import duty進口稅 n3, ?klK  
import price進口價格 ~ {sRK  
import surcharge進口附加稅；進口附加費 LQ5W S  
imported inflation進口通脹；輸入通脹 sK~d{)+T  
imposition of tax課稅；徵稅 b?#k  
imprest account預墊備用金帳戶；定額備用金帳戶 /n= %#{  
imprest cash預墊備用現金；定額備用現金 WlHw\\ur  
imprest fund預墊備用金；定額備用金 p?OwcMT]M  
imprest warrant預墊備用金令 s2t'jIB  
improper investment不當投資 |Uz?i7z  
imputed cost推算成本；設算成本 V 0Ul`  
imputed price估算價格 uf;^yQi  
in absolute cash terms按絕對現金數值 G dFTKOq  
in absolute terms按絕對價值計算 zi~_[l-  
in custody of firm商號保管 gn&jNuGg  
in debt負債 YYFJJ,7?  
in denomination of...以……為單位 qGtXReK  
in money terms按貨幣計算 2.=3:q!H<%  
in net terms按淨額計算 a9=,P  
in nominal terms按名義價值計算 ;H5H7ezV  
in real terms按實值計算 [gZd$9a  
in relative terms按相對價值計算 k~#F@_  
in terms of value-added按增值額計算 GWZ0!V  
in the money正在賺錢；當時有利價；資金充裕 jHPJk8@y  
in value terms按價值計算 &P>wIbE  
inactive warrant不活躍認股權證 A~ugx~S0  
inchoate instrument不完整的票據 _5I" %E;S  
Inchroy Credit Corporation Limited英利信用財務有限公司 Fx']kn9  
incidence of taxation納稅負擔 B mq7w,L.  
incidental expenses雜項開支 K DP7u  
incidental outlay附帶開支 eR.ucTji  
income入息；收入；收益 FyN@mX  
income after deductions扣除後入息實額 Y|FJ1x$r  
income and expenditure account收支帳；收支結算表；收支表 unqX<6hu  
income approach入息計算法 >&h#t7<  
income band入息組別 MF/359r)Et  
income chargeable to salaries tax應課薪俸稅的入息 mA:NAV$!s  
income collected in advance預收收益 (,eH*/~/  
income derived beneficially所得並享有實益的入息 w=Xil  
income distribution入息分配；收入分配；收益分配 8M m, a  
income from employment受僱的收入 Ilvz@=  
income group入息組別 0eY$K7 U