[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 ;bZ*6-\!-  
IBU International Finance LimitedIBU國際財務有限公司 }Y`<(V5:  
idle fund游資；閒置資金 2F @)nh  
illegal consideration違法代價 xY2_
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illegal loan不合法貸款
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immediate interest直接及現有的利益 -WvgK"k  
immediate outlook for the economy經濟近期展望 B
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immediate parties有直接關係的各方 ^85n9a?8  
immigration-linked investment scheme與移民有關的投資計劃 FJ8@b  
immovable property不動產 H~ n~5 sF"  
immunity豁免權；免除責任 o MkY#<Q}  
implicit price deflator內含平減物價指數 v9m;vWp  
implied indemnity隱含彌償 jUvA<r  
import and export trade進出口貿易 P 4*MV  
import and export trade statistics進出口貿易統計數字 zK4 8vo  
import demand進口需求 9zYiG3 d  
import deposit scheme進口保證金計劃 (%yc5+f!  
import duty進口稅 'QojSq   
import price進口價格 Y{vwOs  
import surcharge進口附加稅；進口附加費 7'i#!5  
imported inflation進口通脹；輸入通脹 F(9 Y/UXH  
imposition of tax課稅；徵稅 #0
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imprest account預墊備用金帳戶；定額備用金帳戶 YQV?S  
imprest cash預墊備用現金；定額備用現金 ikN!u t  
imprest fund預墊備用金；定額備用金 e ]o'i;I  
imprest warrant預墊備用金令 ^y0C5Bl;  
improper investment不當投資 !L. K)9I  
imputed cost推算成本；設算成本 R{uJczu  
imputed price估算價格 3*$9G)Ey  
in absolute cash terms按絕對現金數值 m+2`"1IE[  
in absolute terms按絕對價值計算 `k]!6osZ
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in custody of firm商號保管 8+ F}`lLA  
in debt負債 C]yQ "b  
in denomination of...以……為單位 xX/s1(P  
in money terms按貨幣計算 ``|RO[+2  
in net terms按淨額計算 o.3YM.B#  
in nominal terms按名義價值計算 ?koxt44  
in real terms按實值計算 FaE#\Q  
in relative terms按相對價值計算 M&/aJRBS  
in terms of value-added按增值額計算 _gm?FxV:  
in the money正在賺錢；當時有利價；資金充裕 Zxc7nLKF~  
in value terms按價值計算 )R8%'X;U  
inactive warrant不活躍認股權證 \!JS 7!+  
inchoate instrument不完整的票據 pq[X)]z|  
Inchroy Credit Corporation Limited英利信用財務有限公司 xD
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incidence of taxation納稅負擔 VkDS&g~Ws  
incidental expenses雜項開支 gFs/012{  
incidental outlay附帶開支 #CA%]*l
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income入息；收入；收益 .blft,'  
income after deductions扣除後入息實額 S1^nC tSF  
income and expenditure account收支帳；收支結算表；收支表 1%spzkE 3P  
income approach入息計算法 F|?+>c1}  
income band入息組別 5rml Aq  
income chargeable to salaries tax應課薪俸稅的入息 {!}F :~*r  
income collected in advance預收收益 +an^e'  
income derived beneficially所得並享有實益的入息 twtkH~`"Q  
income distribution入息分配；收入分配；收益分配 w;c#drY7S  
income from employment受僱的收入 Y62u%':X  
income group入息組別 g+}s:9