【正文】 產(chǎn)Idle cash閑置現(xiàn)金Idle time cost停工成本Illiquid fund非流動(dòng)資金Immediate asset流動(dòng)資產(chǎn)Impairment loss虧損Import charge進(jìn)口費(fèi)用Import exchange進(jìn)口外匯Import surcharge進(jìn)口附加稅Imp rest basis定額制Imputation估算In the red赤字。套頭交易hedge accounting套期保值會(huì)計(jì)hedge fund對沖基金hidden asset隱匿資產(chǎn)high exchange高匯價(jià)high profit item高利項(xiàng)目higher in quotation行市看漲highest bid最高投標(biāo)價(jià)highlight概述highs and lows高價(jià)和低價(jià)hike in price漲價(jià)hire purchase agreement租購協(xié)議historial rate歷史匯率holder in due course正當(dāng)持票人holding pany控股公司。信用安排factoring mission讓售傭金factory cost制造成本fair presentation公正表述fair wear and tear正常損耗false accounts假賬false reporting虛假申報(bào)fancy paper熱門證券fault analysis故障分析。直接支付成本direct quotation直接報(bào)價(jià)direct subsidy直接補(bǔ)貼directory file目錄文件disbursement insurance船舶費(fèi)用保險(xiǎn)disbursement voucher付款憑證disclosure of interest權(quán)益披露discount on bond債券折價(jià)discount operation貼現(xiàn)操作discounted cash flow折現(xiàn)現(xiàn)金流量discounted payback method折現(xiàn)回收期法discretionary variable cost酌量變動(dòng)成本discriminant analysis差別分析。借據(jù)cessation of business停業(yè)cession轉(zhuǎn)讓財(cái)產(chǎn)權(quán)益chain banking連鎖銀行業(yè)務(wù)chain discount連鎖折扣chain index連鎖指數(shù)check and balance互相制衡check mitee稽核委員會(huì)check list核對項(xiàng)目清單check mark核對符號check price限價(jià)check programme檢查程序cheque account支票賬戶circular for confirmation通函確認(rèn)circular letter of credit循環(huán)信用證。無效所有權(quán)badges of trade交易標(biāo)志bail bond保釋擔(dān)保。s certificate會(huì)計(jì)師證明書accountant39。結(jié)余。會(huì)計(jì)科目分類claused bill附條款票據(jù)clearing balance票據(jù)交換差額。實(shí)物分配distributor經(jīng)銷商diversification of risk風(fēng)險(xiǎn)分散dividend in kind實(shí)物股利dividend option股利期權(quán)dividend paid已付股利dividend yield股息率document文件。文件目錄file ouput檔案輸出final beneficiary最終受益人finance charge財(cái)務(wù)費(fèi)用finance department財(cái)務(wù)部門finance lease accounting融資租賃會(huì)計(jì)financial accounting財(cái)務(wù)會(huì)計(jì)financial accounts財(cái)務(wù)報(bào)表financial condition財(cái)務(wù)狀況financial data財(cái)務(wù)數(shù)據(jù)financial disclosure財(cái)務(wù)狀況披露financial institution金融機(jī)構(gòu)financial investment金融投資financial management財(cái)務(wù)管理financial programme財(cái)務(wù)計(jì)劃financial settlement財(cái)務(wù)結(jié)算financial statement財(cái)務(wù)報(bào)表financing cost理財(cái)成本financing structure融資結(jié)構(gòu)fine paper有信用票據(jù)firm contract確定合同。虧損Inactive account不活躍賬戶Incentive pay獎(jiǎng)金Incidence of taxation稅收負(fù)擔(dān)。對沖交易。匯率exchange rate gap匯率差額exchange rate quotation匯率牌價(jià)exchange ratio交換比率exchange restriction外匯限制exdividend date除息日executory consideration待履行約定exempt agreement例外協(xié)議exemption clause免責(zé)條款exfactory pass rate出廠合格率expansion fund發(fā)展基金expected life預(yù)期使用年限expected variance預(yù)計(jì)誤差expended appropriation已用撥款expense account費(fèi)用賬戶expense payable應(yīng)付費(fèi)用expense standard費(fèi)用標(biāo)準(zhǔn)exponential curve指數(shù)曲線export letter of credit出口信用證export quota出口配額export tariff出口關(guān)稅extension and footing小計(jì)和合計(jì)external exchange對外交易external loan外債extra dividend額外股利extraneous earnings額外收益extraordinary profit非常利潤facility資金融通。押金deposit rate存款利率deposit slip存款單deposittaking pany接受存款公司deprecation expense折舊費(fèi)用depreciated cost折余成本depreciation period折舊期限deregulation放寬管制design fee設(shè)計(jì)費(fèi)用desired ending inventory預(yù)期期末存貨detailed audit詳細(xì)審計(jì)determinable ine固定收益development expense開發(fā)費(fèi)用dialy cash balance每日現(xiàn)金余額differential cost差量成本differential duties差別關(guān)稅differential fixed cost差量固定成本diminishing asset遞耗資產(chǎn)diminishing return報(bào)酬遞減direct clearing直接結(jié)算direct expense直接費(fèi)用direct material直接材料direct outofpocket costs直接付現(xiàn)成本。集體交收系統(tǒng)certificate of pliance合約完成證明書certificate of deposit存款單certificate of exemption豁免證明書certificate of indebtedness國庫券。呆滯資產(chǎn)bad buy賠本買賣bad claim不良債權(quán)bad debt壞賬bad debt expense壞賬費(fèi)用bad debt insurance壞賬保險(xiǎn)bad debt loss壞賬損失bad debt provision壞賬準(zhǔn)備bad debt ratio壞賬比率bad debt recovery壞賬收回bad debt writeoff壞賬沖銷bad debts recovered account壞賬收回賬戶bad loan不良貸款bad title失效產(chǎn)權(quán)。s fee會(huì)計(jì)師費(fèi)accountant39。結(jié)存bear拋空投機(jī)。結(jié)算差額close end固定金額closing結(jié)賬。憑證documentary acceptance跟單承兌documentary draft跟單匯票dollar overhang美元過剩domestic loan國內(nèi)放款domestic share內(nèi)資股dormant asset閑置資產(chǎn)double entry復(fù)式記賬doublecheck雙重核對doubtful debts provision呆賬準(zhǔn)備。確定合約first mortgage第一抵押權(quán)fiscal agent財(cái)務(wù)代理人fiscal year會(huì)計(jì)年度fixed asset固定資產(chǎn)fixed budget固定預(yù)算fixed charge ratio固定費(fèi)用率fixed intangible asset固定無形資產(chǎn)fixed liability固定負(fù)債fixed overhead固定管理費(fèi)用fixed premium固定保險(xiǎn)費(fèi)fixed rate bond固定利率債券fixed ratio固定比率fixed trust固定信托flat interest rate統(tǒng)一利率flexible budget彈性預(yù)算flexible price彈性價(jià)格floating exchange rate浮動(dòng)匯率floating loan浮動(dòng)貸款floating price浮動(dòng)價(jià)格floating stock流通股flow of cost成本流轉(zhuǎn)flowthrough accounting實(shí)交稅收會(huì)計(jì)fluctuation波動(dòng)。稅收歸屬Ine account收益賬戶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無效資本市場ineligible bill無效票據(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開辦費(fèi)initiation fee入會(huì)費(fèi)inland forwarding expense國內(nèi)運(yùn)費(fèi)inputoutput analysis投入產(chǎn)出分析insider dealing內(nèi)幕交易insolvency funds無力償付基金inspection of accounts查賬。扣減率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市場堅(jiān)挺harmonisation system協(xié)調(diào)關(guān)稅制度head of expenditure開支類別hedge套期。特殊項(xiàng)目excess charge超額費(fèi)用excess depreciation過度貶值excessive profit超額利潤exchange mission兌付傭金exchange fund bill外匯基金票據(jù)exchange parity外匯平價(jià)exchange rat