I字彙

identity
identity of organizational，budgetary and accounting unit

idle capacity
idle capacity cost
idle capacity variance
idle equipment
idle fund
idle plant
idle time
idle time supplementary rate

immaterial annuity
immaterial asset，intangible asset

immediate asset，current asset
immediate liability，current liability

impairment (of capital)
impairment of capital account

impersonal account
impersonal asset
impersonal entity

implicit interest
implicit interest charge
implicit interest revenue

implied cash cost
implied contract
implied trust

imprest cash，imprest fund
imprest system

improvement
improvement authorized
improvement expense

improvements and extensions
improvements in progress，improvements in process
improvements on leased property
improvements other than buildings

imputed cost
imputed interest
imputed rent

in-charge accountant，accountant in charge
in-cycle work

income
income account
income and expense
income beneficiary
income bond
income charge
income deduction
income from investment
income from royalties
income realization
income sheet ratio
income sheet，income statement
income statement adjustment
income tax
income tax reserve

independent accountant
independent audit
independent variable

index number
index of correlation
index of creditors

indirect charge，overhead
indirect cost
indirect department
indirect expense
indirect labor
indirect liability
indirect manufacturing cost
indirect material

industrial accident fund
industrial accident fund reserve
industrial aid bond
industrial cost system

information
information at source

initial inventory
initial mark up
initial surplus

input
input-output

installment
installment accounts receivable
installment bond
installment method of accounting
installment sale
installment scrip book

insurable interest
insurable value

insurance expense
insurance fund
insurance fund reserve
insurance policy
insurance premium unexpired
insurance register
insurance reserve

intangible asset
intangible value

intercompany account
intercompany elimination
intercompany expense
intercompany profit

interdepartmental income
interdepartmental profit

interest
interest and penalties receivable on taxes
interest charged to cost
interest cost
interest due
interest during construction
interest earned，interest received
interest expense，interest charge，interest paid
interest fund
interest income tax
interest income，interest revenue
interest on capital
interest on investment
interest payable
interest payable reserve
interest rate
interest receivable
interest receivable on investments
interest receivable-special assessments
interest reserve
interest suspense
interest-bearing note
interest-conversion period

interfund accounts
interfund loan
interfund receivables and payables
interfund settlement
interfund transfer

interim
interim audit
interim balance
interim balance sheet
interim borrowing
interim closing
interim date
interim dividend
interim report
interim statement

intermediate account
intermediate ledger

internal analysis
internal auditing
internal auditor
internal check
internal check system
internal control
internal control system
internal ratio
internal reporting
internal transaction

inventory
inventory adjustment
inventory control
inventory of supply
inventory pricing
inventory profit
inventory record
inventory report
inventory reserve
inventory short and over
inventory suspense account
inventory turnover
inventory valuation
inventory value

investigation
investigation certificate

investment
investment adviser，investment counsel
investment asset
investment banker
investment company
investment in default
investment in general fixed assets
investment ledger
investment of reserve
investment of sinking fund
investment trust
investment trust company
investment turnover
investment value

invisible gain
invisible loss

invoice
invoice adjustment
invoice book
invoice cost
invoice inward book
invoice outward book
invoice register

IOU，I owe you
iceberg principle
ideal standard cost
identification method
imaginary fund
immovable property，real property
implements
implication
impound
impute
inactive stock report
inadequacy
inadequate capacity
inadmissible asset
inadmitted asset
incidental revenue
incorporation
increment
incremental cost
indebtedness
indenture
independence
indeterminate appropriation
individual proprietorship
inequality
inequation
inflated profit
inflation
inflexible burden
informal record
inheritance tax
insolvency，insolvent
installation cost
institutional accounting
insure
integer
inter-vivos trust
interchangeable parts
interference
intergovernmental revenue
interior liability
interlock account
interlocking directorate
interpolation
intestate
intragovernmental service fund，working capital fund
invested capital
involuntary conversion
inward freight and cartage
irregularity
irrelevant cost
irrevocable trust
issue costs (on bonds or stock)
issued capital
item
items received in advance

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