[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 YK)m6zW5  
IBU International Finance LimitedIBU國際財務有限公司 qg& /!\  
idle fund游資；閒置資金 #vBrRHuA#"  
illegal consideration違法代價 wx*?@f>u^  
illegal loan不合法貸款
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immediate interest直接及現有的利益 VKl,m ;&N  
immediate outlook for the economy經濟近期展望 yuZLsH  
immediate parties有直接關係的各方 gLX<>|)*  
immigration-linked investment scheme與移民有關的投資計劃 w\acgQ^%e  
immovable property不動產 uK@d?u!`  
immunity豁免權；免除責任 Jz`jN~  
implicit price deflator內含平減物價指數 ;&&<zWq3h  
implied indemnity隱含彌償 AOZ C D{  
import and export trade進出口貿易 _ l|%~  
import and export trade statistics進出口貿易統計數字 ?9()ya-TE  
import demand進口需求 U0_)J1Y
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import deposit scheme進口保證金計劃 2{& A)Z!I  
import duty進口稅 QMBT8x/+_'  
import price進口價格 OF7hp5  
import surcharge進口附加稅；進口附加費 D{N8q^Cs9  
imported inflation進口通脹；輸入通脹 ^wolY0p  
imposition of tax課稅；徵稅 ,!l_  
imprest account預墊備用金帳戶；定額備用金帳戶 =@Oo 3*>  
imprest cash預墊備用現金；定額備用現金 T
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imprest fund預墊備用金；定額備用金 k`m7j[A]l  
imprest warrant預墊備用金令 'nq=xi@RC  
improper investment不當投資
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imputed cost推算成本；設算成本 euB1}M  
imputed price估算價格 eLSzGbKf  
in absolute cash terms按絕對現金數值 ~pRgTXbz  
in absolute terms按絕對價值計算 D`JBK?~  
in custody of firm商號保管 ]? 4;Lw  
in debt負債 G1z*e.+y  
in denomination of...以……為單位 X(
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in money terms按貨幣計算 XLn9NBT4K  
in net terms按淨額計算 WiytHuUF  
in nominal terms按名義價值計算 n{;Q"\*Sg  
in real terms按實值計算 W<)P@_+-  
in relative terms按相對價值計算 L~6%Fi&n4  
in terms of value-added按增值額計算 |Mq+QDTTw~  
in the money正在賺錢；當時有利價；資金充裕 13s/m&  
in value terms按價值計算 x]c8?H9,&  
inactive warrant不活躍認股權證 ]W5*R07
 
inchoate instrument不完整的票據 zTg\\z;  
Inchroy Credit Corporation Limited英利信用財務有限公司
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incidence of taxation納稅負擔 v1:.t  
incidental expenses雜項開支 N[/<xW~x?4  
incidental outlay附帶開支 :oIBJ u%/  
income入息；收入；收益 !rUP&DA  
income after deductions扣除後入息實額 t neTOj  
income and expenditure account收支帳；收支結算表；收支表 3NpB1lgh&:  
income approach入息計算法 ^o3,YH  
income band入息組別 R
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income chargeable to salaries tax應課薪俸稅的入息 ?#K.D vGJ  
income collected in advance預收收益 StI N+S@Z  
income derived beneficially所得並享有實益的入息 zgAU5cw  
income distribution入息分配；收入分配；收益分配 IIR+qJ__|  
income from employment受僱的收入 ~qgh
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income group入息組別 Cb;6yE)!Z