商业金融术语

1、商业金融术语IBA Credit Limited港基国际财务有限公司IBU International Finance LimitedIBU国际财务有限公司idle fund游资；闲置资金illegal consideration违法代价illegal loan不合法贷款immediate interest直截了当及现有的利益immediate outlook for the economy经济近期展望immediate parties有直截了当关系的各方immigration-linked investment scheme与移民有关的投资打算immovable property不动产imm

2、unity豁免权；免除责任implicit price deflator内含平减物价指数implied indemnity隐含弥偿import and export trade进出口贸易import and export trade statistics进出口贸易统计数字import demand进口需求import deposit scheme进口保证金打算import duty进口税import price进口价格import surcharge进口附加税；进口附加费imported inflation进口通胀；输入通胀imposition of tax课税；征税imprest accou

3、nt预垫备用金账户；定额备用金账户imprest cash预垫备用现金；定额备用现金imprest fund预垫备用金；定额备用金imprest warrant预垫备用金令improper investment不当投资imputed cost推算成本；设算成本imputed price估算价格in absolute cash terms按绝对现金数值in absolute terms按绝对价值运算in custody of firm商号保管in debt负债in denomination of.以为单位in money terms按货币运算in net terms按净额运算in nominal

4、 terms按名义价值运算in real terms按实值运算in relative terms按相对价值运算in terms of value-added按增值额运算in the money正在赚钞票；当时有利价；资金充裕in value terms按价值运算inactive warrant不活跃认股权证inchoate instrument不完整的票据Inchroy Credit Corporation Limited英利信用财务有限公司incidence of taxation纳税负担incidental expenses杂项开支incidental outlay附带开支income入息

5、；收入；收益income after deductions扣除后入息实额income and expenditure account收支帐；收支结算表；收支表income approach入息运算法income band入息组别income chargeable to salaries tax 应课薪俸税的入息income collected in advance预收收益income derived beneficially所得并享有实益的入息income distribution入息分配；收入分配；收益分配income from employment受雇的收入income group入息组别

6、income level入息水平income limit入息限额income payment收益付款income spectrum入息组别income statement入息表；收入表；收益表income tax入息税；所得税income tax authority入息税主管当局income threshold入息限额incomplete return未填妥的报税表inconvertible currency不能自由兑换的货币incorporated accountant注册会计师incorporated company法团公司；具法团地位的公司incorporated public offi

7、cer公职人员法团incorporation注册成立incorrect return内容不确实的报税表；填报不确的报税表incremental value增值；递增价值incumbrance产权负担incumbrancer产权负担持有人indebtedness负债；债项；负债额indemnify弥偿indemnity弥偿；弥偿保证indemnity clause弥偿缺失条款indent托付采购单；代购订单indenture双联契约independent audit独立审计index bond指数债券index futures指数期货；期指index futures contract指数期货合约

8、index of average land values平均土地价值指数Index of Company Names公司名称索引index of industrial production工业生产指数index warrant指数认股权证indexation指数化；指数调整法index-linked benefit与指数相连的利益Indian Overseas Bank印度海外银行indicator of inflation通货膨胀指标；通胀指标indirect controller间接控权人indirect cost间接成本indirect duty间接税indirect tax间接税ind

9、ividual claim个别申索individual clearing member个人结算会员individual concern独自经营商号individual consumption个人消费individual investment adviser个人投资顾咨询individual member Stock Exchange of Hong Kong Limited 个人会员香港联合交易所有限公司Indonesian Rupiah IDR印度尼西亚盾Indover Asia Limited印度尼西亚海外亚洲有限公司Industrial and Commercial Bank of Ch

10、ina中国工商银行Industrial and Commercial International Capital Limited工商国际金融有限公司Industrial Bank of Japan, Limited日本兴业银行industrial building allowance工业楼宇免税额industrials sectorial index工业分类指数inflation通货膨胀；通胀inflation accounting通货膨胀会计inflation rate通货膨胀率；通胀率inflationary implication通胀阻碍inflationary pressure通胀压力

11、inflationary spiral螺旋式上升的通货膨胀；恶性循环的通货膨胀；恶性通胀inflation-related adjustment按照通胀而作出的调整inflator通货膨胀指数；增加指数inflow and outflow of balance of payments国际收支差额的变动inflow of capital资本流入；资金流入inflow of fund资金流入；资本流入information disclosure公布资料；资料披露Information Services Committee Stock Exchange of Hong Kong Limited信息服

12、务委员会香港联合交易所有限公司Information Services Department Stock Exchange of Hong Kong Limited信息服务部香港联合交易所有限公司Information Technology Division Hong Kong Monetary Authority信息科技处香港金融治理局Information Technology-Enterprise Systems Department Stock Exchange of Hon g Kong Limited信息科技一企业系统部香港联合交易所有限公司Information Technolo

13、gy-Market and Operation Systems Department Stock Excha nge of Hong Kong Limited信息科技一市场及运作系统部香港联合交易所有限公司infrastructural investment demand基础建设投资需求ING Capital Markets (Hong Kong) Limited荷兰国际融资有限公司in-house transaction内部交易initial allocation初期拨款initial allowance初期免税额initial amount of provision on account初

14、订临时拨款额initial capital初期资本initial capital outlay初期资本支出initial cash allocation初期现金拨款initial charges首期费用initial forecast初次推测initial funding开办资金initial input初期投入的资源initial listing fee首期上市费initial margin差不多按金；首期保证金；初次"抒展”initial payment期初付款；初期付款initial public offering IPO初次公布招股initial subscription p

15、rice初步认购价格injection注入资金；注资injunction强制令inland bill本地汇票inland note本地承付票inner reserve内部储备Innovation Loan Scheme Hong Kong Industrial Technology Centre Corporation 创业贷款香港工业科技中心公司input投入；投入的资金；投入的资源input cost投入资源成本input-output analysis投入产出分析inscribed stock记名股票insider dealer内幕交易者insider dealing内幕交易；内幕买卖I

16、nsider Dealing Tribunal内幕交易审裁处insider information内幕消息insider trading内幕交易insolvency无力偿债；无偿债能力insolvency administration无力偿债治理Insolvency Estate Funds and Accounting System破产/清盘案财产账户款项及会计系统Insolvency Officer破产治理主任Insolvency Practitioners Committee Hong Kong Society of Accountants破产从业员委员会香港会计师公会Insolvenc

17、y Sub-committee Law Reform Commission无力偿债咨询题小组委员会法律改革委员会insolvent无力偿债；无偿债能力；无偿债能力的人insolvent company无力偿债公司inspector督察；检查员；审查员instalment分期付款instalment system分期缴付制度instant tender现场投标Institute of Actuaries of Australia澳洲精算师学会Institute of Actuaries of England英国精算师学会Institute of Securities Dealers证券商协会in

18、stitutional fund industry 机构基金行业institutional investor机构投资者institutional lender机构贷款人instruction for sale and purchase买卖通知书instrument文书；票据；契约；文件instrument of exchange交易票据instrument of indebtedness借款欠据instrument of proxy托付文书instrument of transfer转让文书；"过户纸"Insurance Advisory Committee保险业咨询委员会

19、insurance agent保险代理人Insurance Agents Registration Board 保险代理登记委员会Insurance Association of Hong Kong 香港保险公会Insurance Authority保险业监督insurance broker保险经纪insurance business保险业务Insurance Claims Complaints Board 保险索偿投诉委员会Insurance Claims Complaints Bureau 保险索偿投诉局insurance company保险公司insurance coverage承保范畴

20、；保险总额insurance debt保险债务insurance fund保险基金insurance industry保险业insurance intermediary保险中介人Insurance Law保险法Insurance Officer保险业监察主任insurance policy保险单insurance transaction保险交易insurance-backed有保险合约作为按照insured受保人；投保人insurer保险人；承保人intangible assets无形资产intangible property无形财产integrated accounting system综合

21、会计制度intended dividend拟宣布摊还债款intending borrower拟借款人intending purchaser有意购买的买家Inter-American Development Bank泛美开发银行interbank borrowing银行同业拆入interbank deposit银行同业存款interbank fund transfer银行同业资金往来interbank liquidity银行同业流淌资金interbank market银行同业拆放市场；银行同业市场interbank money market银行同业拆息市场interbank offered ra

22、te银行同业拆息率；银行同业拆息interbank payment system银行同业支付系统interbank rate银行同业利率；银行同业拆息率interbank settlement system银行同业结算系统inter-branch account联行账户；分行往来帐intercompany balance公司之间的债项结余interdepartmental account内部往来帐interdepartmental charging system 跨部门收费制度interest利息；权益；利益interest accrued累积利息；累算利息；应计利息interest arbi

23、trage利息套汇；套息interest charges利息收费interest collected in advance预收利息interest coupon利息券；息票interest expenses利息支出interest in contract合约权益interest in expectancy预期权益interest in immovable property不动产的权益interest in securities证券权益interest in shares股份权益interest income利息收入interest on capital资本利息；股本利息interest on

24、loan贷款利息interest on unpaid estate duty欠缴遗产税须付的利息interest paid in advance预付利息interest paid to inter-branches联行利息支出interest payment利息付款；支付利息interest payment allowance利息付款免税额Interest Rate Agreement IRA利率协议Interest Rate Agreement Working Committee利率协议工作小组委员会interest rate cap利率上限interest rate ceiling利率上限

25、interest rate contract利率合约interest rate deregulation programme撤销利率限制打算interest rate derivative利率衍生工具interest rate differential利率差额；息差interest rate effect利率效应interest rate futures利率期货interest rate margin利率差距interest rate mismatching利率错配Interest Rate Rules IRR Hong Kong Association of Banks利率规则香港银行公会i

26、nterest rate swap利率掉期interest rate swap agreement掉期息率协议interest rate trend利率走势interest received from inter-branches联行利息收入interest spread利率差距interest tax利息税Interest Tax Deduction Certificate ITDC扣除利息税证明书interest withholding tax利息预扣税interest-bearing有息interest-bearing account有息账户interest-bearing balanc

27、e有息结余interest-bearing debt certificate有息债务证明书interest-bearing instrument in foreign currencies外币有息证券interest-bearing securities有息证券interest-free无息的；免息的interest-free fund不附利息的资金interest-free loan免息贷款interest-free loan fund免息贷款基金inter-exchange dealing越所买卖interim adjustment grant临时调整补助金interim allowanc

28、e临时津贴interim certificate中期证明书interim deed临时契约interim dividend中期股息interim receiver临时接管人interim valuation临时估价Intermarket Clearing Corporation Chicago跨市场结算公司芝加哥Intermarket Risk Management Committee市场风险治理委员会Intermediaries and Investment Products Division Securities and Futures Comm ission中介团体及投资产品部证券及期货

29、事务监察委员会Intermediaries Supervision Department Securities and Futures Commission中介团体监察科证券及期货事务监察委员会intermediary经纪；中介人；中介机构intermediate consumption中期消费intermediate goods中间物资intermediate holding company中介控股公司intermediate income中期收益intermediate input中期投入的资源Internal Audit Department Stock Exchange of Hong

30、 Kong Limited内部稽核部香港联合交易所有限公司Internal Audit Division Hong Kong Monetary Authority内部审核处香港金融治理局internal auditor内部核数师；内部审计师internal control内部监控；内部操纵internal cost price structure内部成本价格结构internal equilibrium内部均衡internal financing内部融资internal management team Exchange Fund内部治理小组外汇基金internal models approach

31、内部模式运算方法internal rate of return内部回报率；内部收益率internal revenue本地内部税收；国内税收internal risk management system内部风险治理制度International Accounting Standards IAS国际会计准则International Accounting Standards Committee IASC国际会计准则委员会International Association of Financial Executives Institutes IAFEI国际财经行政人员机构协会Internationa

32、l Auditing Practices Committee国际审计实务委员会International Bank for Reconstruction and Development IBRD commonly known as World Bank国际复兴开发银行一样称为世界银行International Bank of Asia Ltd.港基国际银行International Bank of Taipei台北国际商业银行股份有限公司International Commodities Clearing House London国际商品结算所伦敦International Commoditi

33、es Clearing House Limited New Zealand, Sydney国际商品结算所有限公司新西兰；悉尼International Conference of Banking Supervisors国际银行监理机构会议International Currency Options Symposium国际外汇期权会议International Development Association IDA国际开发协会International Events Fund国际盛事基金International Federation of Accountants国际会计师联合会Internat

34、ional Federation of Insolvency Practitioners国际破产治理同业联会International Finance Corporation IFC国际金融公司International Financial Action Task Force国际金融专门行动组international financial centre国际金融中心international financial community国际金融社会international financial statistics国际金融统计数字International Fiscal Association国际财政

35、协会international foreign exchange market国际外汇市场International Foreign Exchange Master Agreement国际外汇总协议International Institute for Management Development国际治理进展研究所international investor国际投资者International Monetary Fund IMF国际货币基金组织international monetary market国际货币市场international monetary system国际货币制度Intern

36、ational Options Markets Association IOMA国际期权市场协会International Organization of Securities Commissions IOSCO国际证券事务监察委员会组织国际证监会组织International Standards on Auditing ISA国际审计准则International Stock Exchange formerly known as London Stock Exchange 国际证券交易所前称伦敦证券交易所interrelated factor互相阻碍的因素intervention干预inte

37、rvention currency干预市场货币intervention level干预水平interventionism干预主义intestate无遗嘱者；无遗嘱而去世者in-the-money option价内期权intra-day low一日内的最低点intra-day margin call即日追缴保证金；即日追补按金intra-day repurchase agreement即日回购协议intrinsic value内在价值；固有价值introducing agent介绍代理人introducing broker介绍经纪Introduction to the Estimates 199

38、6-97一九九六至九七财政年度预算简介inventory存货；存货清单；资产清单；财产名目Inventory Control System存货操纵系统inverse floating rate note反向浮息票据inverted market倒置市场；逆转市场Investigation Unit Inland Revenue Department调查科税务局investment投资；投资项目investment adviser投资顾咨询investment advisers' partnership投资顾咨询合伙商行；投资顾咨询合伙investment advisory contra

39、ct投资顾咨询合约investment analyst投资分析员investment and safekeeping procedure投资和资产保管程序investment arrangement投资安排investment bank投资银行investment basis投资基准investment client投资客户investment climate投资气候investment demand投资需求investment diversification分散投资investment expenditure投资开支investment holding控股投资investment in ne

40、w capital equipment对新资本设备的投资investment in productive enterprise生产企业投资investment in real estate房地产投资investment in securities证券投资investment income投资收入；投资收益investment intention投资意向；投资意欲Investment Management Regulatory Organisation United Kingdom 投资治理监管组织英国investment manager投资经理investment performance投资业绩inves