[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 hF.6}28U1  
IBU International Finance LimitedIBU國際財務有限公司 E23w *']  
idle fund游資；閒置資金 VXwPdMy*L  
illegal consideration違法代價 <ZVZ$ZW~D  
illegal loan不合法貸款 9qre|AA  
immediate interest直接及現有的利益 |AC6sfA+  
immediate outlook for the economy經濟近期展望 St2Q7K5s{  
immediate parties有直接關係的各方 ;:T9 IL  
immigration-linked investment scheme與移民有關的投資計劃 uOre,AQR  
immovable property不動產 I-bF{  
immunity豁免權；免除責任 Yg&` U^7]B  
implicit price deflator內含平減物價指數 gApz:K[l  
implied indemnity隱含彌償 EX+,:l\^  
import and export trade進出口貿易 r6MB"4xd  
import and export trade statistics進出口貿易統計數字 r@yD8D \  
import demand進口需求 fnWsm4  
import deposit scheme進口保證金計劃 +6oG@  
import duty進口稅 P5Dk63z]  
import price進口價格 l2s{~IC  
import surcharge進口附加稅；進口附加費 Fg4@On[,i  
imported inflation進口通脹；輸入通脹 F"[3c6yF  
imposition of tax課稅；徵稅 x9~[HuJ  
imprest account預墊備用金帳戶；定額備用金帳戶 {+Sq<J_`M  
imprest cash預墊備用現金；定額備用現金 rREzM)GA  
imprest fund預墊備用金；定額備用金 $kl$D"*0  
imprest warrant預墊備用金令 [
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improper investment不當投資 !k-` eJ|  
imputed cost推算成本；設算成本 l&Q!mU}  
imputed price估算價格 '?8Tx&}U8  
in absolute cash terms按絕對現金數值 \K}aQKB/j  
in absolute terms按絕對價值計算 SOj`Y|6^:  
in custody of firm商號保管 $rB6<  
in debt負債 i.M2E$b|  
in denomination of...以……為單位 s7"i.A  
in money terms按貨幣計算 Ihqs
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in net terms按淨額計算 v?)SA];  
in nominal terms按名義價值計算 {*$9,  
in real terms按實值計算 fI]bzv;  
in relative terms按相對價值計算 @)b^^Fp  
in terms of value-added按增值額計算 e9:P9Di(b  
in the money正在賺錢；當時有利價；資金充裕 fGTO Ii@#  
in value terms按價值計算 !W~<q{VTs  
inactive warrant不活躍認股權證 J=9#mOcg"  
inchoate instrument不完整的票據 hfv%,,e  
Inchroy Credit Corporation Limited英利信用財務有限公司 7wi%j!
 
incidence of taxation納稅負擔 uy9!qk  
incidental expenses雜項開支 c&m9)r~zP  
incidental outlay附帶開支 (tKMBxQo8  
income入息；收入；收益 L {qJ-ln:  
income after deductions扣除後入息實額 !M^\f N1  
income and expenditure account收支帳；收支結算表；收支表 ;{Jb6'K1
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income approach入息計算法 RHI&j~  
income band入息組別 kcY,vl  
income chargeable to salaries tax應課薪俸稅的入息 jI0]LD1k  
income collected in advance預收收益 7=3O^=Q^Q  
income derived beneficially所得並享有實益的入息 .Q[yD<)Ubs  
income distribution入息分配；收入分配；收益分配 IT&i,`cJ~F  
income from employment受僱的收入 */_@a?  
income group入息組別 &D*8l?A/1f