[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 9pY`_lxa>  
IBU International Finance LimitedIBU國際財務有限公司 
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idle fund游資；閒置資金 P%%[_6<%M  
illegal consideration違法代價 A~Uqw8n$\  
illegal loan不合法貸款 @20~R/vh  
immediate interest直接及現有的利益 .PAR  
immediate outlook for the economy經濟近期展望 R\VM6>SN'S  
immediate parties有直接關係的各方 g#Doed.30=  
immigration-linked investment scheme與移民有關的投資計劃 %BV2 q  
immovable property不動產 IJnh@?BC  
immunity豁免權；免除責任 W'0(0;+G/j  
implicit price deflator內含平減物價指數 E]opA$JQ  
implied indemnity隱含彌償 heF<UMI  
import and export trade進出口貿易 ueimTXk  
import and export trade statistics進出口貿易統計數字 S z qY@  
import demand進口需求 gr&Rkuyfv  
import deposit scheme進口保證金計劃 +[2X@J  
import duty進口稅  fa=OeuI  
import price進口價格 F~qiNV  
import surcharge進口附加稅；進口附加費 
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imported inflation進口通脹；輸入通脹 0nX.%2p#Je  
imposition of tax課稅；徵稅  ~wX4j  
imprest account預墊備用金帳戶；定額備用金帳戶 $IdY(f:.:5  
imprest cash預墊備用現金；定額備用現金 Y$L>tFA  
imprest fund預墊備用金；定額備用金 *CnrzrKtQ  
imprest warrant預墊備用金令 ,pc\ )HR  
improper investment不當投資 `;'fCO!  
imputed cost推算成本；設算成本 q%^vx%aL\  
imputed price估算價格 [+j39d.Q  
in absolute cash terms按絕對現金數值 q^.\8zFf  
in absolute terms按絕對價值計算 +ISXyGu  
in custody of firm商號保管 -4}I02  
in debt負債 X*cf|g  
in denomination of...以……為單位 g;M\4
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in money terms按貨幣計算 .W9/*cZV0  
in net terms按淨額計算 DJm/:td  
in nominal terms按名義價值計算 &R'%OFi  
in real terms按實值計算 O8J:Tw}M*  
in relative terms按相對價值計算 JN{xh0*  
in terms of value-added按增值額計算 qL\*rYe<  
in the money正在賺錢；當時有利價；資金充裕 E\%'/3o
 
in value terms按價值計算 wG&
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inactive warrant不活躍認股權證 Ya_4[vR<  
inchoate instrument不完整的票據 h/CF^0m"!  
Inchroy Credit Corporation Limited英利信用財務有限公司 w
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incidence of taxation納稅負擔
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incidental expenses雜項開支 rI[
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incidental outlay附帶開支
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income入息；收入；收益 .)wj{(>TJ  
income after deductions扣除後入息實額 CwV1~@{-  
income and expenditure account收支帳；收支結算表；收支表 fGv`.T_d  
income approach入息計算法 Q9~UL^bF  
income band入息組別 \sy;ca)[6g  
income chargeable to salaries tax應課薪俸稅的入息 qwb`8o  
income collected in advance預收收益 ^z[-pTY  
income derived beneficially所得並享有實益的入息 jZ'y_  
income distribution入息分配；收入分配；收益分配 E"[^^ <I  
income from employment受僱的收入 kRk=8^."By  
income group入息組別 Oc]&1>M