[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 `}sFT:1&  
IBU International Finance LimitedIBU國際財務有限公司 ~.U\Y  
idle fund游資；閒置資金 WpE"A  
illegal consideration違法代價 9 yTkZ`M28  
illegal loan不合法貸款 Bt$,=k  
immediate interest直接及現有的利益 ]K>bSK^TX  
immediate outlook for the economy經濟近期展望 Q7v1xBM  
immediate parties有直接關係的各方  g;AW  
immigration-linked investment scheme與移民有關的投資計劃 09Eg ti.  
immovable property不動產 ><S2o%u~  
immunity豁免權；免除責任 1?8M31  
implicit price deflator內含平減物價指數 xpuTh"ED  
implied indemnity隱含彌償 |+sAqx1IF  
import and export trade進出口貿易 -:45Q{u/  
import and export trade statistics進出口貿易統計數字 3&M0@/  
import demand進口需求 k6z]"[yu  
import deposit scheme進口保證金計劃 7MJ\*+T|03  
import duty進口稅 KY%qzq,n  
import price進口價格 LqJV  
import surcharge進口附加稅；進口附加費 zn^ G V  
imported inflation進口通脹；輸入通脹 HEa7!h[a'  
imposition of tax課稅；徵稅 ".#h$  
imprest account預墊備用金帳戶；定額備用金帳戶 E1Q#@*rX>  
imprest cash預墊備用現金；定額備用現金 ,g"JgX  
imprest fund預墊備用金；定額備用金 FrLv%tK|  
imprest warrant預墊備用金令 jll|y0  
improper investment不當投資 z/QYy)_j  
imputed cost推算成本；設算成本 W[Z[o+7pK  
imputed price估算價格 *nHMQ/uf  
in absolute cash terms按絕對現金數值 mOTA  
in absolute terms按絕對價值計算 j!k$SDA-  
in custody of firm商號保管 /FPO'} 6i  
in debt負債 7u:kR;wk  
in denomination of...以……為單位 l a 0:jO5  
in money terms按貨幣計算 x=x%F;  
in net terms按淨額計算 M80O;0N%A  
in nominal terms按名義價值計算 Rm$(X5x>o  
in real terms按實值計算 Z
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in relative terms按相對價值計算 L %ifl:K  
in terms of value-added按增值額計算 ^AOJ^@H^>  
in the money正在賺錢；當時有利價；資金充裕 Jx`7W1%T  
in value terms按價值計算 MMD=4;X  
inactive warrant不活躍認股權證 [Ran/D\.  
inchoate instrument不完整的票據 U-,s/VQ?  
Inchroy Credit Corporation Limited英利信用財務有限公司 P&tw!B  
incidence of taxation納稅負擔 u:l<NWF^  
incidental expenses雜項開支 /f+BeQ3#/  
incidental outlay附帶開支 7,
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income入息；收入；收益 KV6D0~  
income after deductions扣除後入息實額  fWs*u[S  
income and expenditure account收支帳；收支結算表；收支表 -*J!Ws(9  
income approach入息計算法 /"~UGn]R  
income band入息組別 @"^7ASd%  
income chargeable to salaries tax應課薪俸稅的入息 ]EQ*!  
income collected in advance預收收益 =kK%,Mr  
income derived beneficially所得並享有實益的入息 .We{W{  
income distribution入息分配；收入分配；收益分配 n8T'}d+mm  
income from employment受僱的收入 cdSgb3B0  
income group入息組別 2
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