I_会计词典_温州集讯信息技术有限公司

1、IA

IAPS

IAS　

IASA　

IASB

IASC　

IASCF　

IASC

IAS

IAPC　

2、IB

IB

IBES

IBES　

3、IC

ICAI　

ICANZ

ICAS

ICSID　

ICAEW　

4、ID

ideal capacity　

ideal standard cost

ideal-capacity cost

identifiable assets and liabilities

identified as at fair value through profit or loss

idle assets

idle capacity　

idle capacity ration　

idle capacity variance

idle fixed assets

idle fund

idle machinery　

idle production equipments

idle time cost　

idle-capacity cost

5、IF

IFA

IFC　

IFRSs　

6、IL

illegal acts　

illegal consideration

illegal dealings

illegal dividend　

illegal loan　

illicit　

illicit bankruptcy　

illiquid

illiquid assets

illusory profits

7、IM

IMA　

image advertising

image processing systems

IMF

IMM

immediate holding company

immediate interest

immediate parties　

immovable property

immunity

impaired credit

impairment loss

impairment of capital

impairment of fixed asset

impairment of value　

imperfect competition　

imperfect information

imperfect market

impersonal accounts

implicit contract theory

implicit price deflator　

implicitly

implied contract

implied control performance　

implied indemnity

Implied Volatility[IV]

import　

import and export trade

import declaration

import deposit scheme

import duty

import licence　

import of capital　

import restrictions　

import surcharge　

imported inflation　

imposition of tax　

impound　

imprest account　

imprest cash　

imprest fund　

imprest petty cash

imprest system　

imprest warrant

improper investment　

improvement and expansion reserve

improvement and extensions　

impulse buyer　

impulse buying　

imputation system　

imputed interest　

imputed price　

8、IN

in absolute cash terms

in absolute terms

in arrears

in bond　

in custody of firm

in debt　

in denomination of…

in kind

in line with international practices　

in liquidation　

in money terms　

in nominal terms　

in relative terms

in terms of value-added　

in the money　

in value terms　

inactive account　

inactive market

inactive securities

inactive warrant　

inadequacy

inadmitted asset　

in-and-out cards　

inavoidable cost

incentive payment　

incentive scheme

incentive stock option

incentive wages

in-charge accountant　

inchoate instrument　

incidental expenses　

incidental outlay

income

income（loss）by product

income after deductions　

income after taxes　

income and expenditure account

income approach

income approach to fair market value　

income band

income before interest and tax　

income before tax　

income collected in advance

income deduction

income derived beneficially

income distribution　

income distribution account

income from continuing operations　

income from discontinued operations　

income from employment

income from investments

income from operations

income gearing　

income gearing ratio　

income generating unit

income group　

income investing　

income per share　

income property

income realization

income shares　

income smoothing

income spectrum　

income standard

income statement　

income statement accounts

income statement and balance sheet columns　

income statement approach

income statement audit　

income statement budgets　

income statement with earnings per share　

income summary　

income summary account　

income tax

income tax allowance

income tax authority　

income tax benefit　

income tax credit　

income tax deductions

income tax exemption　

income tax expense（or benefit）　

income tax form

income tax liability　

income tax month

income tax on enterprises

Income tax payable

income tax refund receivable　

income tax return

income tax surcharge

income tax withholding　

income threshold

income to net worth ratio

incoming auditors　

incompatible duties　

incompetence　

incomplete records

incomplete return

incomplete transaction　

inconvertible currency

incorporated accountant

incorporated company　

incorporated public officer

incorporation of audit firms　

incorrect acceptance　

incorrect rejection　

incorrect return

increasing cost　

incremental analysis　

incremental budgeting

incremental budget

incremental cost　

incremental increase

incremental scale

incremental value　

incremental yield　

incumbency

incumbrancer　

incur

incurred cost　

indefeasible　

indemnification

indemnity clause

indent　

indenture

Independence Standard Board[ISB]　

independent accountant　

independent audit

independent auditor　

independent auditors’report

independent company

independent contractor

independent estimate

independent financial adviser　

independent legal entities

independent projects

independent taxation

independent trader，independent shop

Independent variable

indirect expenses，indirect costs

index

index bond

index fund

index futures　

index futures contract

index number of consumer price　

index number of stock price

index number trend series

index of average land values

index of company names

index of cost of living

index of industrial production　

index of retail price

index of social progress

indexed pension　

indexed performance　

indexed portfolio　

indexing

index-linked benefit　

index-linked gilt

Indian Overseas Bank　

indicating standard factory overhead rate　

indicative price

indicator of inflation

indifference curve

indirect arbitrage　

indirect charge

indirect controller

indirect expenses　

indirect hours　

indirect investment

indirect labor　

indirect labor cost　

indirect liability

indirect material

indirect material cost

indirect method

indirect method cash flow statement

indirect rate　

indirect shareholding　

indirect taxation　

individual claim

individual clearing member

individual concern

individual consumption

individual depreciation

individual economy

individual enterprise　

individual income　

individual income tax　

individual income tax return　

individual investment

individual investment adviser

individual labour　

individual operation　

individual ownership

individual proprietorship

individual retirement account[IRA]　

Individual Savings Accounts[ISA]

Indonesian Rupiah　

indorsee　

indorsement

indorser

Indover Asia Limited

inducement

inductive accounting theory

industrial

industrial accident reserve

industrial accounting　

industrial and commercial consolidated tax

industrial arbitration tribunal

industrial building allowance　

industrial development bond

industrial policy

industrial property　

industrial revolution

industrial tribunal

industrialization　

industrials sectorial index

industry

Industry Audit Guide　

industry ratios　

industry segment　

inefficient operation

inelastic demand

inelastic supply　

ineligible bills

ineligible for appointment　

inflationary implication

inflation-related adjustment

inflator　

inflow of fund　

informal record

information benefit

information disclosure　

information hedge

information return

information theory

infrastructure　

initial　

initial allocation

initial capital outlay

initial cash allocation

initial charges

initial communication

initial conversion premium　

initial credit balance

initial forecast　

initial funding　

initial input　

initial inventory

initial listing fee　

initial stage　

initial subscription price

initial term　

inland freight charges　

inland industry　

inland postage　

inland province

Inland Revenue Commissioner　

innovation

input　

input channel　

input control　

input cost

input device　

input lead

input-output analysis　

input-output model　

input-output ratio

inquiry

inquiry office　

inscribed stock

insertion order

inside buying　

inside director　

inside information

insider

insider dealer　

insider dealing

Insider Dealing Tribunal

insider information

insider trading　

insolvency administration

insolvency officer

insolvency practitioner

insolvent company　

inspection

inspection certificate

inspection of assets

inspection stamp

inspector general

inspector of tax　

instability index of earnings　

instalbility　

installation expenses

installment

installment account　

installment accounts receivable

installment bond　

installment cost of goods sold

installment debt　

installment method（of revenue recognition）　

installment sale　

installment sales revenue

instalment system

instant tender　

institute

Institute of Certified Financial Planners　

Institute of Certified Public Accountants　

Institute of Chartered Accountants in England and Wales[ICAEW]　

Institute of Chartered Financial Analysts　

Institute of Internal Auditors

Institute of Management Accountants

Institute of Management Accounting

institutional accounting　

Institutional Brokers’Estimate System[IBES]

institutional fund　

institutional fund industry

institutional investor

institutional lender

institutional reform　

instrument of exchange

instrument of indebtedness

instrument of proxy

instrument of transfer　

insufficient funds

insurable earnings

insurable interest　

Insurance Advisory Committee

insurance agent

insurance authority

insurance broker

insurance business

insurance claim　

insurance company　

insurance contract

insurance cover

insurance coverage　

insurance debt　

insurance expense

insurance industry

insurance intermediary

Insurance Law　

insurance officer　

insurance policy　

insurance premium　

insurance premium tax

insurance transaction

insurance-backed　

insured

insurer

intangible asset

intangible benefit　

intangible capital

intangible property　

intangible value　

integrated accounting system　

integrated accounts

integrated data processing

integrated financial model

integrated test facility

integration

integration of world economy

intellectual capital　

intellectual property rights

intended dividend

intended users　

intending borrower　

intending purchaser　

intensive economy

inter vivos trust

Inter-American Accounting Association

inter-bank

inter-bank borrowing

inter-bank deposits　

inter-bank fund transfer

inter-bank liquidity　

inter-bank loan

inter-bank market

inter-bank money market　

inter-bank offered rate

inter-bank payment system

inter-bank rates

inter-bank settlement system

inter-branch account

inter-company account　

inter-company comparison

inter-company dealings/inter-company transactions

inter-company elimination

inter-company income

inter-company profit

inter-company transactions

inter-departmental account

inter-dependency concept

interest　

interest accrued　

interest arbitrage

interest bearing investment　

interest bearing note　

interest charges

interest collected in advance

interest coupon

interest coverage

interest coverage ratio

interest dates　

interest expense　

interest free deposit　

interest free loan　

interest group　

interest in contract　

interest in expectancy

interest in immovable property

interest in securities

interest in shares

interest income　

interest method

interest on capital　

interest on investment

interest on loan　

interest on overdraft

interest on principal

interest on unpaid estate duty

Interest Only[IO]

interest paid in advance　

interest payment　

interest payment allowance

interest rate agreement　

interest rate cap　

interest rate ceiling

interest rate contract　

interest rate derivative

interest rate differential

interest rate effect　

interest rate floor　

interest rate futures

interest rate guarantee

interest rate margin

interest rate mismatching　

interest rate on deposits

interest rate parity　

interest rate risk　

interest rate swap

interest rate swap agreement

interest rate trend

interest receivable account

interest revenue

interest sensitive

interest spread　

interest tax　

interest withholding tax

interest yield　

interest-bearing

interest-bearing account

interest-bearing balance　

interest-bearing deposits　

interest-bearing securities　

interested party

interest-free　

interest-free credit or loan　

interest-free fund　

interest-free loan fund　

interest-in-possession trust

interest-rate cuts　

interest-rate reductions

inter-exchange dealing　

intergovernmental loan

interim adjustment grant

interim allowance　

interim audit procedures

interim certificate　

interim dividend

interim financial statement

interim payment　

interim receiver

interim valuation　

interlocking accounts

interlocking directorate

intermediary agency

intermediary bank

intermediary commerce　

intermediary market

intermediate　

intermediate body

intermediate consumption

intermediate debt　

intermediate goods　

intermediate holding company　

intermediate income

intermediate input　

intermediate product

intermediate term credit

intermediation　

intermediation cost

internal accounting

internal accounting control

internal acquisition team

internal audit　

internal audit department，internal auditor　

internal audit division

internal auditing

internal auditor

internal control　

Internal Control Evaluation Questionnaires

internal control of fixed assets

internal control questionnaires

internal control risk

internal control structure

internal control system

internal control weakness

internal cost price structure

internal documents　

internal equilibrium

internal failure cost　

internal financing　

internal growth　

internal growth rate

internal models approach

internal rate of return

IRR

Internal Rate of Return[IRR]　

internal rate of return method

internal reporting

internal revenue

internal revenue code

Internal Revenue Service

internal review assignment

internal trade　

internal transaction　

internal transfer price

internal users　

internal-oriented economy

international accounting

International Accounting Standards Board

International Accounting Standards Committee

International Accounting Standards[IAS]　

international acquisition

international audit and assurance standards board　

International Auditing Guidelines

international auditing practice statements

International Auditing Practices Committee[IAPC]　

International Auditing Standard

international balance of payment

International Bank for Reconstruction and Development　

International Bank of Asia Ltd

International Bank of Taipei　

international bidding

international bond

international bond market　

international capital market

international competitive ability　

international conglomerate

international consortium of bank

international corporation

international credit

international depositary receipt

International Development Association

international development bank

international double tax

international economic integration　

international economic order

international events fund

International Federation of Accountants

international finance

international finance center

International Finance Corporation[IFC]

international financial market　

international fund　

international investment　

international investor

international loans　

international market

international monetary crisis　

International Monetary Fund[IMF]

international monetary market　

international monetary system

international money management

international monopoly

international multilateral loans

International Organization for Securities Commissions

International Organization for Standardization　

international payment system

international practices

international securities　

international settlement　

international tax　

international trade

international transaction

international transfer price　

International Trust & Investment Corp.　

internationalization　

internationalization of accounting

internationalization of capital

internet

internet banking

interperiod tax allocation

interpolation　

interrelated factor

intervention by government　

intervention currency　

intervention level

intervention mechanism

intervention price　

interventionism　

intestate succission

in-the-money option　

intracompany comparison　

intra-day low　

intra-day margin call　

intra-day repurchase agreement

intrinsic value　

introducing agent　

introducing broker　

introduction of foreign capital

introduction of foreign technology

introductory offer

introductory paragraph

inventory account　

inventory accounting

inventory analysis　

inventory at lower of cost or market

inventory control　

inventory control system

inventory cost　

inventory cost flow assumption

inventory costing methods

inventory costing methods under periodic system

inventory costing，retail method of

inventory errors on financial statements

inventory financing

inventory flow assumption　

inventory holding gain or loss

inventory ledger

inventory overages and shortages

Inventory profits　

inventory shortage and spoilage

inventory shrinkage　

inventory system　

inventory turnover

inventory turnover ratio

inventory valuation　

inventory variation　

inventory-taking

inverse

inverse floating rate note　

inverted market

invested capital　

investee　

investigate

investing

investing activities　

investing strategies

investment

investment abroad

investment account

investment advice

investment advisor

investment advisory contract　

investment allowance

investment analysis

investment analyst　

investment and trust company

investment appraisal　

investment arrangement　

Investment Bank[IB]

investment basis

investment center　

investment client

investment climate　

investment club

investment company　

Investment Company Act of 1940

investment company/investment trust

investment decision　

investment demand　

investment diversification　

investment expenditure

investment expense

investment fund

investment grade

investment grant

investment guarantee

investment holding　

investment in capital construction

investment in enterprise

investment in fixed assets

investment in outside unit

investment in real estate　

investment in securities

investment in stock

investment income

investment income recognized under equity method

investment intention

investment loss　

investment loss recognized under equity method

investment management

Investment Management Association　

investment manager　

investment on bonds　

investment on stocks

investment performance

investment plan　

investment pool　

investment portfolio　

investment promotion

investment properties

investment property

Investment proposals

investment representative　

investment research

investment return　

investment revaluation reserve

investment risk mechanism

investment scheme　

investment software

investment strategy　

investment target selection criteria

investment tax credit

investment trust

investment turnover

investment value

investment vehicle

investment-linked savings plan

Investor

investor compensation fund

investor protection

investor relations

investor resources centre

investors and the stock market

invisible

invisible assets　

invisible capital　

invisible earnings　

invisible exports

invisible imports　

invisible loss　

invisible supply　

invisible trade　

invitation for bid

invoice　

invoice discounting

invoice price　

invoice register　

invoicing department

involuntary bankruptcy

involuntary conversions

inward cash flow　

inward documentary bill　

inward investment

inward remittance

in-year management　

9、IO

IO

international accountant

IOU

10、IP

IPO　

IPO Lock-up

11、IR

IRA

IRA　

irrecoverable debt

irrecoverable input VAT

irredeemable bond　

irregularities　

irregularly endorsed cheque

irrevocable acceptance

irrevocable letter of credit　

irrevocable trust　

IRS

12、IS

ISB　

ISA　

ISA

ISO　

issuance cost　

issuance for cash

issuance for noncash consideration

issue

issue a loan　

issue at a discount

issue at par　

issue at the market price　

issue by tender

issue expenses　

issue of government bonds

issue of shares　

issue price

issued capital stock

issued share capital

issued voting share　

issuer　

issuing

issuing bank　

13、IT

item

item of expenditure

itemize　

itemized account

itemized deductions

itemized invoice

itemized statement

14、IV

IV