[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 Gz4LjMQ &  
IBU International Finance LimitedIBU國際財務有限公司 53?Ati\Y)  
idle fund游資；閒置資金 LYiIJAZ.  
illegal consideration違法代價 x`I"%pG  
illegal loan不合法貸款 `XM0Mm%  
immediate interest直接及現有的利益 +|H,N7a<  
immediate outlook for the economy經濟近期展望 _UY=y^ c0>  
immediate parties有直接關係的各方 `|PhXr  
immigration-linked investment scheme與移民有關的投資計劃 !}sF#  
immovable property不動產 v5&W)F  
immunity豁免權；免除責任 \Y`psSf+  
implicit price deflator內含平減物價指數 qTN30(x2  
implied indemnity隱含彌償 s<oT,SPt  
import and export trade進出口貿易 P<;Puww/  
import and export trade statistics進出口貿易統計數字 |XMWi/p  
import demand進口需求 b}*q* Bq  
import deposit scheme進口保證金計劃 wr~Qy4 ny  
import duty進口稅 aimf,(+  
import price進口價格 k
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import surcharge進口附加稅；進口附加費 Hz=s)6$ey  
imported inflation進口通脹；輸入通脹 qE8D i\?  
imposition of tax課稅；徵稅 $M~`)UeV_  
imprest account預墊備用金帳戶；定額備用金帳戶 _#uRKy<`N  
imprest cash預墊備用現金；定額備用現金 HZjuL.Tj  
imprest fund預墊備用金；定額備用金 =1xVw5^F  
imprest warrant預墊備用金令 (j(9'DjP  
improper investment不當投資 MO|Pv j~[  
imputed cost推算成本；設算成本 Wys$#pJ  
imputed price估算價格 MZqHL4<|  
in absolute cash terms按絕對現金數值 16Jjf|]j  
in absolute terms按絕對價值計算 mo,"3YW  
in custody of firm商號保管 Vy^mEsQC+h  
in debt負債 [&l+Ve(  
in denomination of...以……為單位 rbs&A{i  
in money terms按貨幣計算 R^]a<g ,  
in net terms按淨額計算 d,Oe3?][0p  
in nominal terms按名義價值計算 ,b?G]WQrHs  
in real terms按實值計算 tK `A_hC  
in relative terms按相對價值計算 Z_7TD)  
in terms of value-added按增值額計算 ad9u;uS  
in the money正在賺錢；當時有利價；資金充裕 6/vMK<Fz9  
in value terms按價值計算 \Ym!5,^o  
inactive warrant不活躍認股權證 vl?fCO  
inchoate instrument不完整的票據 >GzH _]  
Inchroy Credit Corporation Limited英利信用財務有限公司 -y[y.#o  
incidence of taxation納稅負擔 j&b<YPZ  
incidental expenses雜項開支 $Rn9*OKr  
incidental outlay附帶開支 OAEa+V
 
income入息；收入；收益 .'4@Yp{=  
income after deductions扣除後入息實額 /Xv@g$  
income and expenditure account收支帳；收支結算表；收支表 ;yCtk ~T%  
income approach入息計算法 >5zD0!bA  
income band入息組別 _d+` Gw  
income chargeable to salaries tax應課薪俸稅的入息 dj}P|v/;z  
income collected in advance預收收益 lwo,D}  
income derived beneficially所得並享有實益的入息 |!1iLWQ  
income distribution入息分配；收入分配；收益分配 FI)0.p  
income from employment受僱的收入 )bpdj,  
income group入息組別 J7 ~Kjl