[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@l5MH=|%  
IBU International Finance LimitedIBU國際財務有限公司 ^c
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idle fund游資；閒置資金 m ?LOd9  
illegal consideration違法代價 6f0 WN  
illegal loan不合法貸款 _aq3G9C_  
immediate interest直接及現有的利益 sJ!AI n<  
immediate outlook for the economy經濟近期展望 jF{zcYU  
immediate parties有直接關係的各方 2{g~6U.  
immigration-linked investment scheme與移民有關的投資計劃 H$WuT;cTE  
immovable property不動產 k.?b2]@$  
immunity豁免權；免除責任 )9J&M6
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implicit price deflator內含平減物價指數 +.5 /4?  
implied indemnity隱含彌償 :jgwp~l  
import and export trade進出口貿易 u9QvcD^'z  
import and export trade statistics進出口貿易統計數字 b?qtTce  
import demand進口需求 d+Pfi)+(I  
import deposit scheme進口保證金計劃 'ym/@h7h  
import duty進口稅 z1_\P) M  
import price進口價格 $!ka8) ~  
import surcharge進口附加稅；進口附加費 O0c#-K.f  
imported inflation進口通脹；輸入通脹 %YA=W=Yd  
imposition of tax課稅；徵稅 ~8RN  
imprest account預墊備用金帳戶；定額備用金帳戶 r@^h,  
imprest cash預墊備用現金；定額備用現金 h@t&n@8O?  
imprest fund預墊備用金；定額備用金 td&W>(
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imprest warrant預墊備用金令 !ai, \  
improper investment不當投資 5&\Q0SX(~  
imputed cost推算成本；設算成本 "\U$aaF  
imputed price估算價格 ~~]L!P  
in absolute cash terms按絕對現金數值 J ah~h44&  
in absolute terms按絕對價值計算 *EvnN:  
in custody of firm商號保管 5L%A5C&|  
in debt負債 2VA\{M  
in denomination of...以……為單位 D~G24k6b3  
in money terms按貨幣計算 H~e;S#3_v  
in net terms按淨額計算 Ft#d& I  
in nominal terms按名義價值計算 $-
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in real terms按實值計算 ![P1Qvp  
in relative terms按相對價值計算 sTU`@}}  
in terms of value-added按增值額計算 *O+
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in the money正在賺錢；當時有利價；資金充裕 M9[Fx=
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in value terms按價值計算 Rku9? zf^  
inactive warrant不活躍認股權證 &ScADmZP^d  
inchoate instrument不完整的票據 ;3-5U&Axt  
Inchroy Credit Corporation Limited英利信用財務有限公司 ]=m '| 0}  
incidence of taxation納稅負擔 %c*azo.  
incidental expenses雜項開支 wWQv]c %  
incidental outlay附帶開支 0j F~cV  
income入息；收入；收益 
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income after deductions扣除後入息實額 "}Of  f  
income and expenditure account收支帳；收支結算表；收支表 RU|{'zC\v  
income approach入息計算法 m(L]R( t  
income band入息組別 51u8.%{4  
income chargeable to salaries tax應課薪俸稅的入息 hS/oOeG<Y  
income collected in advance預收收益 TW8E^k7  
income derived beneficially所得並享有實益的入息 GNlP]9wX  
income distribution入息分配；收入分配；收益分配 3.Oc8(N^}  
income from employment受僱的收入 $*tq$DZ4&  
income group入息組別 Es/\/vF7]D