Half – yearly closing 半年决算
Hard cash 现金
Hard office and branches account (A. & L.) 总分行（共）
Hard office control account 总店统制帐户
Head office current 总店往来
Heat, light and power 光热及动力费用
Heavy discount 大折扣
Hedging 抛买（卖）
Helpers 助手；助理工人
Hidden reserve 秘密准备金；隐匿准备金（同secret reserve）
Highest bid 竞卖最高价
Highest possible price 最高价
Hire purchase 租购（未付清购价前，可作为租赁）
Historical cost 过去成本（即实际成本）
Holder; bearer 执票人
Holder in due course 善意执票人
Holding company 股权公司；控股公司
Home office 总店；本店
Hour cost 小时成本
Hypothecated assets 质押资产
Hypothecation 质押；抵押
Hypothetical cost, interest, Etc. 假定成本、利息等

Identification method 辩认法（指各项存货计价）
Idle capacity 空闲（生产）能量
Idle equipment 闲置设备
Idle fund 闲置资金
Imaginary fund 假想基金
Immaterial annuity 寻常年金
Immaterial assets 无形资产；名义资产（同in – tangible assets）
Immaterial capital 非物质资本
Immediate annuity 即期年金
Immediate assets 流动资产（同current assets）
Immediate liabilities 流动负债（同current liabilities）
Immediate payment 即时付款
Immovable property 不动产
Immovable property 不动产（同real property）
Immovables account 不动产帐目
Immovables real estate 不动产
Impairment of capital account 亏绌帐户
Impersonal account 非人名帐户
Impersonal assets 非对人资产
Implements 用具
Implicit interest 内隐利息
Implied cash cost 内在付现成本（对资产的成本价值而言）
Import duty 输入税；进口税
Import entry 输入原书
Importer; import merchant进口商
Imports permit 准进口单
Import trade 输入贸易；进口贸易
Imprest cash 定额备用现金
Imprest fund 定额备用金
Imprest fund system 定额备用金制
Imprest system定额备用制；定期预制度
Improvements expenses 改良费用
Improvements and extensions 改良及扩充
Improvements in progress (process) 在改良工程
Improvements on leased property 租赁财产改良工程
Imputed cost 假计成本
Inactive (dormant) account 不活动帐
Inactive stock report 呆存材料报告单
Inadequacy 不敷用
Inadequate capacity不敷（生产）能量
Inadmissible assets 不可税资产
In balance 平衡
Incidental expenses 杂费；零费
Incidental revenue 杂项营业收入；偶获收益
Inclosure; enclosure 附件
Income 收益；所得
Income account(s) 收益帐户
Income and expenditure account 收支帐目
Income ponds 收益债券
Income charges 收益支出
Income from investments 投资收益
Income from royalties 租金收益；版税收益
Income on investment 投资收益
Income sheet 损益表
Income sheet ratios 损益比率
Income statement 收入表
Income statement 损益表
Income – tax 所得税
Income – tax reserve 所得税准备
Incorporation 登记；注册；设立
Increasing costs 迤增成本
Increment 增价
Indebtedness 负债
Indemnity 赔偿
Independent audit 独立审计
Index 目录
Index book 目录书
Index number 指数
Index number of wage 工资指数
Index of creditors 债权人索引
Indirect bill; indirect paper 间接汇票
Indirect cost 间接成本
Indirect department 间接部分
Indirect exchange 间接汇兑
Indirect expense 间接费用
Indirect labor 间接人工；补助人工
Indirect liabilities 间接负债
Indirect manufacturing cost 间接制造成本
Indirect materials 间接材料；补助材料
Indirect rate 间接汇兑率
Individual check 么人支票
Individual proprietorship独资（同sole pro-proprietorship）
Endorsement; endorsement 背书；票背答字
Industrial accident fund 工人伤害恤养基金
Industrial accident fund reserve 工人伤害恤养基金准备
Industrial capital 工业资本
Industrial cost system 工业成本制度
Inferior quality 劣品
Inflate profits 虚怡利益
Inflexible burden 固定负荷
In full 全数
Inheritance taxes 遗产税
Initial inventory 期初存货
Initial surplus 期初盈馀
Insolvency (insolvent) 无力偿付；无偿俩能力
Inspection report 视察报告单；检验报告单
Installation cost 装置成本
Installment 分期付款
Installment accounts receivable 应收分期帐款
Installment bonds 分期偿还债券
Installment delivery 分期交货
Installment sale 分期收款销售
Installment scrip book 分期收据薄
Instant 本月
Insurable value 可保价值
Insurance broker 保险经纪
Insurance business 保险事业
Insurance expense 保险费
Insurance fund 保险基金
Insurance fund reserve 保险（基金）准备
Insurance policy 保险单
Insurance premium unexpired 未过时保险
Insurance register 保险登记薄
Insurance value 保险价值
Intangible assets 无形资产；名义资产
Intangible value 无形价值
Inter – company accounts 公司间往来帐
Inter – company expenses 公司间费用
Inter – company profits 公司间利益
Inter – departmental income 部分间收益
Inter – departmental profits 部分间利益
Interest 利息
Interest account 利息帐
Interest accrued 应收利息
Interest – bearing note 附息票据
Interest charged to cost 计入成本利息
Interest cost 利息成本
Interest due 到期利息
Interest during construction 建筑期中利息
Interest earned 已获利息
Interest expenses (charges) 利息费用
Interest fund 利息基金
Interest income 利息收益
Interest method of account current 金额分类计算法
Interest on capital 资本利息
Interest on deposit 存款利息
Interest on investment 投资利息
Interest on loans from other bank 借入款利息
Interest paid 付出利息
Interest pass – book 息折
Interest payable 应付利息
Interest payable reserve le reserve 应付利息准备
Interest per annum 年息
Interest per diem 日息
Interest rate 利率
Interest receivable 应收未收利息
Interest received 收入利息
Interest reserve 利息准备
Interest statement 息单
Interest suspense 利息暂记
Interest upon loans 放款利息
Interim audit 期中审计
Interim 期中馀（差）额
Interim charges 临时开支
Interim date 中间日
Interim dividend 期中股利（指决算前预发的股利）
Interim receipt 临时收据
Interim report 期中报告
Interim statement 期中报表
Interim statements 期中决算表（指决算期前所编制的决算表）
Interim liabilities 对内负债
Intermediate account 中间帐户
Intermediate ledger 中级分类帐
Internal audit 内部审计
Internal ratio 内部比率
Intestate 无遗嘱被继承人
Intrinsic value 实值
Inventory 存货；盘存；财产目录
Inventory adjustment 存货调整
Inventory certificate 存货证明书
Inventory of supplies 用品盘存；供应品盘存
Inventory records 存货记录
Inventory report 存货报告单
Inventory short and over 盘存缺溢；存货缺溢
Inventory suspense account 存货暂记帐
Inventory taking 盘存
Inventory valuation 存货计价
Inventory value 存货价值
Invested capital 投入资本
Investment 投资
Investment account 投资帐
Investment assets 资金资产
Investment ledger 投资分类帐
Investment of reserves 准备基金投资
Investment of sinking fund 偿债基金投资
Investment trust 投资信托
Investment value 投资价值
Investment gain 无形利益
Investment loss 无形损失
Invoice 发票；发货单
Invoice account 货单所开之数
Invoice book 发票薄
Invoice copying book 发票存报薄
Invoice cost 发票原价
Invoice for purchases 购买发票
Invoice for sales 销售发票
Invoice inward book 购买发票薄
Invoice price 发票开价
Invoice outward book 销售发票薄
Invoice register 发票登记薄
Invard bills; drafts receivable with terms 期收汇款
Invard documentary bills 进口押汇
Inward freight and cartage 运入运费
Issued capital 已发股本
Issue par 发行价格
Item 项；项目
Items received in for advance 预收款
Items received for collection; bills sent for collection 托收款项

Job 批发
Jobber 股票证券经纪；临时工人；包销货物人
Jobbing house 批发店
Job cards 工作单（同work tickets）
Job costs 工作成本
Job cost system 分批成本制
Job lot method 分批成本计算法
Job method 分批成本计算法
Job office 工务处
Job order 分批工作（制造）通知单
Job order cost sheet 分批成本单；分批通知成本单
Job order cost system 分批成本制（同job cost system）
Job production 分批生产
Job system 分批制
Jobs in operation 进行中工作
Jobs in process 在程工作
Job time report 工作时间日报单
Joint adventure 短期合夥
Joint and several liabilities 个别连带责任
Joint consignments 合夥寄销
Joint cost 联合成本
Joint facilities income 联合设备收益
Joint liability 连带责任
Joint product method 连产品法（用於成本的分摊）
Joint stock company股份公司
Joint Stock Company, limited 股份有限公司
Joint venture 短期合夥
Joint venture investment 短期合夥投资
Journal 日记帐；日记薄；分录薄
Journal daybook 分录日记薄
Journal entry 分录；分录记录
Journalizing 分录
Journal vouchers 分录凭单；分录传票
Judgments payable 判决应付款项
Junior accountant 初级会计员
Junk value 废料价值
Kiting 移挪补空
Kiting cheque 空头支票
Knock down, to 敲槌；成效（用於拍卖）
Knock off, to
Knock loss 已知损失

Labor 人工；劳工
Labor control 人工统制
Labor cost 人工成本
Labor cost sheet 人工成本单
Labor hour method 人工小时法
Labor hour rate 人工小时率
Labor in process 在制人工；在产人工
Labor – saving device 省工法
Labor statement 人工表
Labor turnover 人工周围率（期中离职工人人数对平均雇用人数的比率）
Land and building sinking fund 房地产提存金
Land, building furniture and equipment 房地产及器具
Land contracts 土地契约
Landing permits 起货单
Lapping 现金收入的截留移用
Large order 大批定货
Last – survivor annuity 最后生存年金
Lawful holder bearer 持票人
Law of corporation 公司法（同company law）
Lease 租赁
Leased property 租赁财产
Leaseholds 租约；租赁权
Ledger 分类帐；分户帐
Ledger accounts 分类帐帐户
Ledger assets 帐面资产
Ledger sheet 分类帐帐页；分户帐帐页
Legacy 遗产
Legal appropriation 法定用途
Legal budget 法定预算
Legal interest 法定利息
Legal person (body) 法人
Legal rate of interest 法定利率
Legal reserve 法定公积；法定准备
Legal reserve fund 法定准备金
Legal tender 法货；法定债款偿金
Legatee 遗产承受人
Lessee 承租人
Lessor 出租人
Letter of administration 管理遗产委任状
Letter of advice 发货通知书；汇款通知书
Letter credit (L/C) 信用状；信用证
Letter reference number 书信务备查号数
Letter of administration 选定遗产管理人命令
Levy 征课
Liabilities 负债类
Liabilities account 负债帐
Liability 负债
Liability account 负债帐
Liability between partners 合夥人间的责任
Liability certificate 负债证明书
Liability for acceptance 承兑责任
Liability for endorsement 背书责任
Liability insurance 责任保险
Liability reserve 负债准备
Life annuity 终身年金
Life insurance premiums 人寿保险费
Life insurance with dividend 人寿保险费
Lighterage 驳船费
Limit 限价
Limited annuity 定期年金
Limited company 有限公司
Limited liability 有限责任
Limited liability company 有限公司
Limited partnership 有限合夥
Liquid assets 流动痢疾（同current assets）
Liquidating (liquidation) dividends 清算摊分额
Liquidation 清算
Liquidation account 清算变产表
Liquidation profit and loss 清算损益
Liquidation value 清算价值
Liquidator 清算人
Liquid assets 流动资产
Liquid investments 短期投资（同temporary investments）
Liquid liabilities 流动负债（同current liabilities)
Listed securities 交易所挂牌牌证券
List of balances 馀客表；差额表
List of shareholders 股东名单
Loading 附加费用（即
Loading charges 装船（装货）费
Loaded labor 移借人工
Loan(s) 放款；借款
Loan back 放款银行
Loan capital 放息资本
Loan(s) on collateral 证券担保债款
Loan on collateral security; loan on security 抵押放款
Loans made on behalf of customers or other banks 代放款项
Loans on actual estate 不动产抵押放款
Loans payable 应付借款
Loans to subsidiaries 附属机关放款
Loan teller 付借款者
Long bills issued in the operation of lending foreign money 贷款票据
Long – term bonds 长期债券
Long term capital 长期资本
Long – term creditor 长期债权人
Long –term debts 长期债务
Long – term liability 长期负债
Long – term notes payable 应付长期票据
Loose – leaf accounting book 活页帐薄
Loose – leaf ledger 活页分类帐；活页分户帐
Loro accounts 来帐（国际汇兑）
Loss (losses) 损失
Losses and gains brought forward 前期滚结损益
Loss on bad debts 坏帐损失
Loss on exchange 汇况损失，兑换损失
Loss on property retired 资产废置损失
Loss on realization of assets 变产损失
Lost check 遗失支票
Lost labor虚耗人工
Lost time 虚耗时间
Lot
Lot and building account 地产帐
Lot method 分批法（用於生产方面）
Lot money 拍卖佣金
Lot number 批数
Lowest possible price 最低价
Lowest quotations 底帐
Low – priced goods 下等品；下价货
Low quality 下品
Lump sum budget 整数预算