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1、I inventory turnover 存货周转inventory turnover ratio 存货周转率IAASB(International Auditing and Assurance Standards Board) standard 国际审计和鉴证准则理事会准则IASB (International Accounting Standards Board) Standard 国际会计准则委员会准则iceberg company 冰山类型公司iceberg principle 冰山原理ideal standard cost 理想标准成本identifiable intangible
2、asset 可辨认无形资产identification 鉴别，辨认identification method 辨认法identity 恒等关系，恒等式idle account 呆滞帐户idle capacity 闲置生产能力idle-capacity cost 闲置生产能力成本idle capacity ratio 闲置生产能力比率idle capital 闲置资本，闲置资金idle time cost 停工时间成本IFA advice online 独立财务咨询师联网咨询illegal activities 违法行为illegal contract 违法合同illegal dividend
3、违法股利illegal interest 违法利息illegal partnership 违法合伙企业illegal profit 违法利润illiquid assets非流动性资产illiquid funds 非流动资金illiquidity 非流动性IMA Certification 管理会计师协会颁发职称IMA Ethical Standard 管理会计师协会职业道德准则immaterial asset无形资产immediate annuity 即期年金immediate beneficiary 直接受益人immediate processing即时处理immovable properl
4、y 不动产impact analysis效果分析，影响分析impact statement 影响报表impairment of capital 资本减损impairment of credit 信贷削减impairment of value 价值减损imperfect competition 不完善竞争imperfect information 不完善信息imperfect market 不完善竞争的市场impersonal account 非人名帐户implicit cost 隐含成本，内含成本implicit debt 隐含债务，内含债务implicit interest 隐含利息，内含利
5、息implicit price deflator 物价折算指数implicit tax 隐含税收，内含税收implied terms 非明文条件，默认条件implied trust 非明文信托，默认信托import 进口import agent 进口代理商import credit 进口信贷import declaration 进口报关import duty 进口关税，进口税import exchange 进口外汇import letter of credit 进口信用证import licence 进口许可证import price index 进口价格指数import quota 进口限额
6、，进口配额import restriction 进口限额import substitution 进口替代import surtax 进口附加税import tender 进口招标impound 查封，扣押imprest fund 定额备用金imprest system定额备用金制度improper accumulation 不正当积累improvement and extensions 改造和扩充投资imputation 估算imputed cost 应计成本，推算成本imputed income 应计收益，推算收入imputed interest 应计利息，推算利息imputed value
7、 应计价值，推算价值inactive account 呆滞帐户inactive money 呆滞资金inactive stock 呆滞库存inadequacy 不适用inadequate disclosure不承保资产inalienable 不能转让的in arrears拖欠in balance平衡in black 空白的in bond 保税in bond price 保税价格in cash 使用现金incentive reductions 鼓励性减税incentive stock option 奖励性购股权incentive wage system奖励工资制度in-charge accoun
8、tant主管会计师incidence of taxation 税收负担，税收归宿incidental expense临时性费用，偶生费用income 收益收入，所得income account 收益帐户，损益帐户income after tax 税后收益income and expenditure statement 收入和支出表income and expense summary account收入和费用汇总帐户income audit 收益审计income before interest and tax 支付利息和税款前收益income beneficiary 收益受益人income bo
9、nd 收益债券income concept 收益概念income debenture 收益债券income deduction 收益扣减项目income differential 收入差距income distribution 收益分配，收入分配income earned 已获收益，已获所得income from continuing operations 连续经营部门收益income from discontinued operations 停业部门收益income in kind 实物收入income maintenance policy 收入维持政策income measurement收
10、益计量income per share每股收益income property 收益财产income quality 收益质量income realization 收益的实现income sheet损益表income smoothing 收益平均，收益修匀income statement 收益表，损益表income statement account 损益表帐户income statement analysis损益表分析income statement audit 损益表审计income stock 收益股票income stream 收益流income summary 收益汇总帐户income
11、 tax 所得税income tax accounting 所得税会计income tax allocation 所得税分摊income tax allowance 所得税减免income tax credit 所得税额减免，所得税税额抵免income tax deduction 所得税应税收益减免额income tax expense所得税费用income tax indexation 所得税指数化income tax law 所得税法income tax leverge 所得税杠杆作用income tax payable 应付所得税income tax rate 所得税率income yi
12、eld 利息收益率incompatible functions 不相容的职能incomplete bill 不完整票据incomplete records 不完整会计记录incomplete transaction 不完全经济业务inconvertibility 不可兑换性inconvertible currency 非自由兑换的货币inconvertible security 非自由兑换证券incorporated 已注册，已注册公司incorporation 登记，注册incorporator 公司创办人incorporeal property 无形资产increasing cost递增成
13、本increasing income递增收益incremental analysis增量分析法incremental budgeting 增量预算incremental cost 增量成本incremental revenue 增量收入increment tax 财产增值税incumbrance 保留支出数incurred loss已发生损失indebtedness欠债in default 违约indemnity 赔偿，赔偿金；担保indenture 契约independence独立性，超然独立性independent accountant 独立会计师independent audit 独立审
14、计independent auditor 独立审计师independent contractor 独立订约人independent director 独立董事independent financial adviser 独立财务咨询师independent money manger 独立资金经理independent projects 独立投资项目independent variable 自变量index 指数，索引index access索引存取indexation 按物价指数调整，物价指数变化indexed bond 物价指数化债券indexed pension 物价指数化退休金indexe
15、d tax 物价指数化税收index fund 指数基金index futures 指数期货index method 指数法index number 指数index number trend series指数趋势数列index of average earnings平均收入指数index of cost of living 生活费用指数index option 指数期权indicator 经济指标indifference analysis无差异分析法indifference curve 无差异曲线indifference theory 无差异股利理论indirect arbitrage 间接套
16、汇，间接套利indirect benefit 间接效益indirect business间接效益indirect cost 间接成本indirect damage 间接损害indirect department 间接部门indirect evidence 间接证据indirect exchange 间接汇兑indirect expense间接费用indirect financing 间接筹资indirect investment 间接投资indirect labor 间接人工indirect labor cost 间接人工成本indirect liability 间接负债；间接责任indirect loss 间接损失indirect material 间接材料indirect rate 间接汇率indirect tax 间接税individual depreciation method个别折旧法individual incentive system 个人奖励制度individual income 个人收益，个人所得individual investment 个人投资individual
