【正文】 harmonisation system協(xié)調(diào)關稅制度head of expenditure開支類別hedge套期。對沖交易。套頭交易hedge accounting套期保值會計hedge fund對沖基金hidden asset隱匿資產(chǎn)high exchange高匯價high profit item高利項目higher in quotation行市看漲highest bid最高投標價highlight概述highs and lows高價和低價hike in price漲價hire purchase agreement租購協(xié)議historial rate歷史匯率holder in due course正當持票人holding pany控股公司。母公司holding gain持有利得holiday premium pay假日獎金home office總店。本店honorarium酬金horizontal audit同業(yè)查帳horizontal petition同業(yè)競爭hour cost小時成本hourrate wage計時工資housing grantsinaid住房補貼housing reserve住房公積金human asset accounting人力資產(chǎn)會計hurdle rate利率下限hurdle rate of return最低報酬率hybrid accounting method混合會計法hybrid cost混合成本hybrid securities混合證券hypothecate抵押hypothecated asset抵押資產(chǎn)hypothecated stock用作抵押品的股票hypothecation抵押hypothesis testing假設測試hypothetical sinking fund假定償債基金Identifiable asset可辨認資產(chǎn)Idle cash閑置現(xiàn)金Idle time cost停工成本Illiquid fund非流動資金Immediate asset流動資產(chǎn)Impairment loss虧損Import charge進口費用Import exchange進口外匯Import surcharge進口附加稅Imp rest basis定額制Imputation估算In the red赤字。虧損Inactive account不活躍賬戶Incentive pay獎金Incidence of taxation稅收負擔。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實物收益ine recognition收益確認ine tax deduction所得稅扣款ineplete bill不完整票據(jù)increase of budget追加預算incremental investment增量投資indemnity損害賠償indenture合同independent audit獨立審計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個人所得稅individual proprietorship獨資induced investment誘發(fā)性投資industrial adjustment行業(yè)調(diào)整industrial project工業(yè)項目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information technology信息技術initial appropriation首次撥款initial estimate初步概算initial expenditure開辦費initiation fee入會費inland forwarding expense國內(nèi)運費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。檢查賬目installation charge安裝費instalment delivery分期交貨instalment financing分期付款融資instant wholesale轉(zhuǎn)手批發(fā)insurable property可保財產(chǎn)insurance certificate保險憑單insurance contract保險合同insurance fund保險基金intangible wear and tear無形損耗integrated operation整體經(jīng)營intellectual property right知識產(chǎn)權intercity settlement異地結算interdepartmental ine部門間收益interest利息interest cost利息成本interest group利益集團interest on overdraft透支利息interest rate利率interest rebate利息回扣interest subsidy利息補貼interest warrant付息憑證interim audit中期審計interim dividend中期股利interior liability內(nèi)部負債intermediate account中間賬戶intermediate market中間市場internal auditiing內(nèi)部審計internal control risk內(nèi)部控制風險internal document內(nèi)部憑證internal transfer price內(nèi)部轉(zhuǎn)移價格international accounting國際會計international bidding國際招標international investment國際投資international settlement國際結算intracity settlement同城結算intrapany transaction內(nèi)部交易introduction to bid招標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存貨價值investment adviser投資顧問investment decision投資決策investment in outside unit對外投資investment ine投資收益investment premium投資溢價investment profit增量利潤invisible asset無形資產(chǎn)invisible trade無形貿(mào)易involuntary loan強制貸款inward bill進口單據(jù)irrevocable credit不可撤銷信用證issue by tender招標發(fā)行issued capital stock已發(fā)行股本item received in advance預收項目itemised account明細賬戶items received in advance預收項目job audit工作審計job cost分批成本job evaluation工作評價job lot control分批控制job order cost system分批成本制度job order costing分批成本計算job specification工作說明jobbing business證券經(jīng)銷業(yè)務joint account共同賬戶joint bid聯(lián)合投標joint consultation聯(lián)合協(xié)商joint contribution共同出資joint cost聯(lián)合成本joint debtors共同債務人joint investment聯(lián)合投資joint obligation連帶債務joint ownership共有權joint property共有財產(chǎn)joint stock pany股份公司joint stock system股份制jointly controllend asset共同控制財產(chǎn)journal日記賬簿。分錄簿journal entry分錄journalising document記賬憑證judgement rating判斷法judicial capacity司法權力judicial proceeding司法程序jumbo certificate大額股票jumbo risk高風險junior bond非優(yōu)先債券junk pirce極低價格jurisdiction of boundary地域管轄權just in time manufacturing適時生產(chǎn)just in time purchasing適時購貨justification routine證明程序justified price合理價格justifying digit調(diào)整數(shù)字kanban system看板制度?？窗骞芾韐arat開(計算黃金純度的單位)keelage入港稅kerb broker場外經(jīng)紀人kerb dealing場外交易kerb exchange場外交易所kerb market場外市場key board entry鍵盤輸入key business ratios關鍵行業(yè)比率key currency主要貨幣key employee關鍵雇員key executive insurance關鍵管理人員保險key executive option關鍵管理人員購股權key indicator關鍵指標key ledger總分類賬key management personnel關鍵管理人員key money額外小費key variable關鍵變量keyboard鍵盤keyman insurance重要雇員保險kick back回扣?；貍騥ind實物kite空頭支票kiteflyer開空頭支票者kiting挪用補空kiting cheque空頭支票kiting stock空頭股票knockdown price成交價格known liability已知負債known loss已知損失L/C(letter of credit)信用證label data標號數(shù)據(jù)label record標號記錄labeled price標價labour accounting人工會計labour cost accounting人工成本會計labour efficiency人工效率labour insurance勞動保險labour quantity standard人工工時標準labour union expense工會經(jīng)費lagging indicator滯后經(jīng)濟指標land expropriation right土地征用權l(xiāng)and occupancy charge場地使用費land use tax土地使用稅lapsed policy失效保單last invoice price method最近進價法last trading day最后交易日latent asset潛在資產(chǎn)lawful reserve法定準備金lead manager主要經(jīng)辦人leading economic indicator主要經(jīng)濟指標learning curve學習曲線lease accounting租賃會計lease expense租賃費用leased property租賃財產(chǎn)leasehold mortgage租賃資產(chǎn)抵押leasing industry租賃業(yè)least significant digit最低有效數(shù)字ledger分類賬ledger asset賬面資產(chǎn)legal asset法定資產(chǎn)legal contract合法合同。合法合