【正文】 檢查賬目installation charge安裝費(fèi)instalment delivery分期交貨instalment financing分期付款融資instant wholesale轉(zhuǎn)手批發(fā)insurable property可保財(cái)產(chǎn)insurance certificate保險(xiǎn)憑單insurance contract保險(xiǎn)合同insurance fund保險(xiǎn)基金intangible wear and tear無(wú)形損耗integrated operation整體經(jīng)營(yíng)intellectual property right知識(shí)產(chǎn)權(quán)intercity settlement異地結(jié)算interdepartmental ine部門(mén)間收益interest利息interest cost利息成本interest group利益集團(tuán)interest on overdraft透支利息interest rate利率interest rebate利息回扣interest subsidy利息補(bǔ)貼interest warrant付息憑證interim audit中期審計(jì)interim dividend中期股利interior liability內(nèi)部負(fù)債intermediate account中間賬戶(hù)intermediate market中間市場(chǎng)internal auditiing內(nèi)部審計(jì)internal control risk內(nèi)部控制風(fēng)險(xiǎn)internal document內(nèi)部憑證internal transfer price內(nèi)部轉(zhuǎn)移價(jià)格international accounting國(guó)際會(huì)計(jì)international bidding國(guó)際招標(biāo)international investment國(guó)際投資international settlement國(guó)際結(jié)算intracity settlement同城結(jié)算intrapany transaction內(nèi)部交易introduction to bid招標(biāo)inventory adjustment存貨調(diào)整inventory financing存貨融資inventory management存貨管理inventory shrinkage存貨損耗inventory value存貨價(jià)值investment adviser投資顧問(wèn)investment decision投資決策investment in outside unit對(duì)外投資investment ine投資收益investment premium投資溢價(jià)investment profit增量利潤(rùn)invisible asset無(wú)形資產(chǎn)invisible trade無(wú)形貿(mào)易involuntary loan強(qiáng)制貸款inward bill進(jìn)口單據(jù)irrevocable credit不可撤銷(xiāo)信用證issue by tender招標(biāo)發(fā)行issued capital stock已發(fā)行股本item received in advance預(yù)收項(xiàng)目itemised account明細(xì)賬戶(hù)items received in advance預(yù)收項(xiàng)目job audit工作審計(jì)job cost分批成本job evaluation工作評(píng)價(jià)job lot control分批控制job order cost system分批成本制度job order costing分批成本計(jì)算job specification工作說(shuō)明jobbing business證券經(jīng)銷(xiāo)業(yè)務(wù)joint account共同賬戶(hù)joint bid聯(lián)合投標(biāo)joint consultation聯(lián)合協(xié)商joint contribution共同出資joint cost聯(lián)合成本joint debtors共同債務(wù)人joint investment聯(lián)合投資joint obligation連帶債務(wù)joint ownership共有權(quán)joint property共有財(cái)產(chǎn)joint stock pany股份公司joint stock system股份制jointly controllend asset共同控制財(cái)產(chǎn)journal日記賬簿。同業(yè)公會(huì)haircut扣減。變動(dòng)footing合計(jì)forecast variance預(yù)測(cè)差異forecasted balance sheet預(yù)計(jì)資產(chǎn)負(fù)債表foreign agent account國(guó)外代理商賬戶(hù)foreign credit海外信用證。例外exceptional item例外項(xiàng)目。壞賬準(zhǔn)備downside price movement價(jià)格走低draw on one39。保證金。結(jié)轉(zhuǎn)closing inventory期末存貨code of banking practice銀行營(yíng)運(yùn)守則coefficientnorm costing定額成本法collateral note附擔(dān)保品期票collection收賬collection method收付實(shí)現(xiàn)制columnar journal多欄式日記賬mercial accounting商業(yè)會(huì)計(jì)mercial invoice商業(yè)發(fā)票mission ine傭金收入mitted cost約束成本modity fund turnover商品資金周轉(zhuǎn)率mon cost allocation共同成本分?jǐn)俢ountry collection異地托收credit advice存款通知書(shū)?；钇诖婵頲all in advance預(yù)收股款call in arrear催繳逾期股本call loan短期貸款callable bond可提前贖回債券callable capital通知即繳股本callable loan通知放款canceled bond已注銷(xiāo)債券cancellable lease可解除租約capacity level生產(chǎn)能力水平capacity limit生產(chǎn)能力極限capacity loading生產(chǎn)能力負(fù)荷capital adequacy ratio資本充足率capital adjustment account資本調(diào)整帳戶(hù)capital appraisal資本評(píng)估capital appreciation資本增值capital asset資本資產(chǎn)?？胀丁１硨?duì)背信用backtoback loan易幣貸款backtrack search追蹤查找backup后備。s handbook會(huì)計(jì)師手冊(cè)accountant39。s report會(huì)計(jì)師報(bào)告accountant39。后援backup copy副本backup diskette后備軟盤(pán)backward integration反向兼并backward supervision反向監(jiān)控backward tracing反向追蹤backwardation延期交割費(fèi)bad and doubtful loans呆滯及不良貸款bad asset不良資產(chǎn)。賣(mài)空bear account空頭賬戶(hù)(指在證券交易所做空頭)bear and bull買(mǎi)空賣(mài)空bear bond看跌債券。長(zhǎng)期資產(chǎn)capital assurance資本保險(xiǎn)cargo certificate海運(yùn)貨物保險(xiǎn)合同cargo claim貨運(yùn)索賠cargo insurance rate貨物保險(xiǎn)費(fèi)率carried interest附帶權(quán)益carryback of loss虧損轉(zhuǎn)回carrying amount賬面金額cash basis現(xiàn)金收付制cash bonus現(xiàn)金紅利cash book現(xiàn)金登記簿cash budget現(xiàn)金預(yù)算cash collection basis收付實(shí)現(xiàn)制cash distribution rate現(xiàn)金分配率cash dividend現(xiàn)金股利casual audit臨時(shí)審計(jì)casual expense臨時(shí)性費(fèi)用casual worker散工casualty and theft loss意外事故及盜竊損失casualty insurance災(zāi)難保險(xiǎn)casualty insurance proceeds意外險(xiǎn)收入central bank中央銀行central bank rate中央銀行貼現(xiàn)率central clearing house結(jié)算中心central clearing system中央結(jié)算制度。貸款通知credit fund信貸資金crown debt國(guó)債。定金。s credit憑信用借款drawee bank付款銀行drought reserve財(cái)務(wù)困難準(zhǔn)備金dual pricing雙重定價(jià)法due on demand活期。特殊項(xiàng)目excess charge超額費(fèi)用excess depreciation過(guò)度貶值excessive profit超額利潤(rùn)exchange mission兌付傭金exchange fund bill外匯基金票據(jù)exchange parity外匯平價(jià)exchange rate外匯匯率。海外信貸foreign currency deposit外幣存款foreign currency translation外幣折算foreign exchange allocation外匯分配制度f(wàn)oreign exchange dealings外匯交易foreign exchange market外匯市場(chǎng)foreign exchange quotation外匯牌價(jià)foreign exchange speculation外匯投機(jī)foreign lending國(guó)外貸款?？蹨p率halfadjust四舍五入Hang Seng Index恒生指數(shù)hard arbitrage轉(zhuǎn)手套利hard goods耐用消費(fèi)品hard market市場(chǎng)堅(jiān)挺harmonisation system協(xié)調(diào)關(guān)稅制度head of expenditure開(kāi)支類(lèi)別hedge套期。分錄簿journal entry分錄journalising document記賬憑證judgement rating判斷法judicial capacity司法權(quán)力judicial proceeding司法程序jumbo certificate大額股票jumbo risk高風(fēng)險(xiǎn)junior bond非優(yōu)先債券junk pirce極低價(jià)格jurisdiction of boundary地域管轄權(quán)just in time manufacturing適時(shí)生產(chǎn)just in time purchasing適時(shí)購(gòu)貨justification routine證明程序justified price合理價(jià)格justifying digit調(diào)整數(shù)字kanban system看板制度。稅收歸屬I(mǎi)ne account收益賬戶(hù)Ine before tax稅前收益ine flow收益流轉(zhuǎn)ine in kind實(shí)物收益ine recognition收益確認(rèn)ine tax deduction所得稅扣款ineplete bill不完整票據(jù)increase of budget追加預(yù)算incremental investment增量投資indemnity損害賠償indenture合同independent audit獨(dú)立審計(jì)indirect bill間接票據(jù)indirect finance間接融資indirect matching間接配比indirect trade間接貿(mào)易individual ine tax個(gè)人所得稅individual proprietorship獨(dú)資induced investment誘發(fā)性投資industrial adjustment行業(yè)調(diào)整industrial project工業(yè)項(xiàng)目inefficient capital market無(wú)效資本市場(chǎng)ineligible bill無(wú)效票據(jù)inflation通貨膨脹information network信息網(wǎng)絡(luò)information technology信息技術(shù)initial appropriation首次撥款initial estimate初步概算initial expenditure開(kāi)辦費(fèi)initiation fee入會(huì)費(fèi)inland forwarding expense