[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 x\oSD1t,  
IBU International Finance LimitedIBU國際財務有限公司 zpjE_|  
idle fund游資；閒置資金 ?a-5^{{  
illegal consideration違法代價 nH<#MGBS  
illegal loan不合法貸款 6Ad C  
immediate interest直接及現有的利益 wYr*('uT  
immediate outlook for the economy經濟近期展望 qw 03]a  
immediate parties有直接關係的各方 [ ebk u_  
immigration-linked investment scheme與移民有關的投資計劃 ~+C)0Yn  
immovable property不動產 c:[ZknnCe  
immunity豁免權；免除責任 & M:o(
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implicit price deflator內含平減物價指數 K^ ALE  
implied indemnity隱含彌償 9Dbbk
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import and export trade進出口貿易 O7p=N8V  
import and export trade statistics進出口貿易統計數字 MdN0 Y@Ll  
import demand進口需求 ]GO=8$Z  
import deposit scheme進口保證金計劃 n(`|:h"  
import duty進口稅 ^HxIy;EQ<z  
import price進口價格 <_c8F!K)T  
import surcharge進口附加稅；進口附加費 IdM~' Q>\  
imported inflation進口通脹；輸入通脹 4xH/a1&p=  
imposition of tax課稅；徵稅 D^gS.X^  
imprest account預墊備用金帳戶；定額備用金帳戶 TbaZFLr  
imprest cash預墊備用現金；定額備用現金 #qFY`fVf1  
imprest fund預墊備用金；定額備用金 o7s!ti\G  
imprest warrant預墊備用金令 5YneoM]Q  
improper investment不當投資 ]6F\a= J  
imputed cost推算成本；設算成本 3YJ"[$w='(  
imputed price估算價格 OJd/#KFm  
in absolute cash terms按絕對現金數值 &B]1 VZUp  
in absolute terms按絕對價值計算 }m'n1tm;  
in custody of firm商號保管 \VA*3U^@  
in debt負債 =^Sx Z Bn  
in denomination of...以……為單位 3=yfbO< -  
in money terms按貨幣計算 oEX^U4/=  
in net terms按淨額計算 0?}n(f!S  
in nominal terms按名義價值計算 ]T '7+5w  
in real terms按實值計算 a{@}vZx>3  
in relative terms按相對價值計算 )_1 GPS  
in terms of value-added按增值額計算 ]x{.qTtw  
in the money正在賺錢；當時有利價；資金充裕 BNj_f  
in value terms按價值計算 xW]65iav  
inactive warrant不活躍認股權證 6oKdw|(Q#  
inchoate instrument不完整的票據 x FWh
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Inchroy Credit Corporation Limited英利信用財務有限公司 v`{N0R  
incidence of taxation納稅負擔 #wo *2(  
incidental expenses雜項開支 tJybR"NQ  
incidental outlay附帶開支 #y[U2s Se  
income入息；收入；收益
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income after deductions扣除後入息實額 #=VYq4B=  
income and expenditure account收支帳；收支結算表；收支表 ""Da2Md  
income approach入息計算法 IrMB=pWo  
income band入息組別 =#v? }JG  
income chargeable to salaries tax應課薪俸稅的入息 0|J_'-<  
income collected in advance預收收益 loO"[8i.k  
income derived beneficially所得並享有實益的入息 Bp3E)l  
income distribution入息分配；收入分配；收益分配 &!OEd]  
income from employment受僱的收入 Dz Q  
income group入息組別 /isalOT