【正文】 回傭kind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(quán)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。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高風險junior bond非優(yōu)先債券junk pirce極低價格jurisdiction of boundary地域管轄權(quán)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。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(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。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(shè)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。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。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耐用消費品hard market市場堅挺harmonisation system協(xié)調(diào)關(guān)稅制度head of expenditure開支類別hedge套期。邊際貢獻gross pay工資總額gross price總價gross receipt收入總額gross sales銷售總額group accounts集團報表group pany集團公司group profit集團利潤growth stock成長股guarantee fund保證金guaranteed credit擔保信貸guaranteed fund保證基金guaranteed letter of credit保兌信用證guaranteed liability擔保債務(wù)guaranteed loan擔保貸款guaranteed mortgage擔保抵押guaranteed reserve保證準備金guaranty fund保證金guild行業(yè)協(xié)會。盈虧gain on exchange外匯盈余gardening expense綠化費用garnishee order第三債權(quán)人扣款申請garnishee wage扣發(fā)工資gearing資本負債率。遠期交貨future value終值gage擔保品。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foreign exchange dealings外匯交易foreign exchange market外匯市場foreign exchange quotation外匯牌價foreign exchange speculation外匯投機foreign lending國外貸款。確定合約first mortgage第一抵押權(quán)fiscal agent財務(wù)代理人fiscal year會計年度fixed asset固定資產(chǎn)fixed budget固定預算fixed charge ratio固定費用率fixed intangible asset固定無形資產(chǎn)fixed liability固定負債fixed overhead固定管理費用fixed premium固定保險費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彈性預算flexible price彈性價格floating exchange rate浮動匯率floating loan浮動貸款floating price浮動價格floating stock流通股flow of cost成本流轉(zhuǎn)flowthrough accounting實交稅收會計fluctuation波動。滲水資產(chǎn)fee tail指定繼承人的不動產(chǎn)fellowtrader mission同業(yè)傭金fidelity fund互?；餱iduciary fund信托基金field audit現(xiàn)場審計fieldwork allowance外勤工作津貼file directory檔案目錄。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fancy paper熱門證券fault analysis故障分析。特殊項目excess charge超額費用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exchange rate外匯匯率。權(quán)益equity value per share每股權(quán)益error bound誤差界限error of putation計算錯誤errorfree operation無錯操作estate agent地產(chǎn)經(jīng)紀人estate duty遺產(chǎn)稅estimated assessment估計評稅estimated cost system估計成本制度Eurocheque歐洲支票Euromercial paper歐洲商業(yè)票據(jù)Eurocurrency歐洲貨幣evergreen credit常年信用ex drawing不支取利潤exception審計異議。強行執(zhí)行合約enlarged share capital已擴股本enterprise ine tax企業(yè)所得稅entreport trade轉(zhuǎn)口貿(mào)易equalcost line等成本線equilibrium analysis均衡分析equipment fund設(shè)備基金equipment replacement設(shè)備更新。收益能力earnings per share息稅前利潤earnings reinvested再投資收益earnings test收益測試economic accounting經(jīng)濟核算economic appraisal經(jīng)濟評估economic depreciat