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intangible property 无形财产

integrated accounting system 综合会计制度

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 银行同业流动资金

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 rate 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 arbitrage 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 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 《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

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interest rate contract 利率合约

interest rate deregulation programme 撤销利率限制计划

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 《利率规则》〔香港银行公会〕

interest 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 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 balance 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 allowance 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 跨市场结算公司〔芝加哥〕

Intermarket Risk Management Committee 市场风险管理委员会

Intermediaries and Investment Products Division 中介团体及投资产品部〔证券及期货事务监察委员会〕

Intermediaries Supervision Department 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 中间货物

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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 内部稽核部〔香港联合交易所有限公司〕

Internal Audit Division 内部审核处〔香港金融管理局〕

internal auditor 内部核数师；内部审计师

internal control 内部监控；内部控制

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 内部管理小组〔外汇基金〕

internal models approach 内部模式计算方法

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 内部风险管理制度

International Accounting Standards 国际会计准则

International Accounting Standards Committee

国际会计准则委员会

International Association of Financial Executives Institutes

国际财经行政人员机构协会

International Auditing Practices Committee 国际审计实务委员会

International Bank for Reconstruction and Development Bank

国际复兴开发银行〔一般称为世界银行〕

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 国际商品结算所〔伦敦〕

International Commodities Clearing House Limited 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 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

International Federation of Insolvency Practitioners 国际破产管理同业联会

International Finance Corporation 国际金融公司

International Financial Action Task Force 国际金融特别行动组

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 国际管理发展研究所

international investor 国际投资者

90

International Monetary Fund 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

International Options Markets Association 国际期权市场协会

International Organization of Securities Commissions

国际证券事务监察委员会组织

〔国际证监会组织〕

International Standards on Auditing 国际审计准则

International Stock Exchange 国际证券交易所〔前称伦敦证券交易所〕

interrelated factor 互相影响的因素

intervention 干预

intervention 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 1996-97

《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；财产目录

Inventory Control System 存货控制系统

inverse floating rate note 反向浮息票据

inverted market 倒置市场；逆转市场

Investigation Unit 调查科〔税务局〕

investment 投资；投资项目

investment adviser 投资顾问

investment advisers' partnership 投资顾问合伙商行；投资顾问合伙

investment advisory contract 投资顾问合约

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 new capital equipment 对新资本设备的投资

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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

投资管理监管组织〔英国〕

investment manager 投资经理

investment performance 投资业绩

investment plan 投资计划

investment portfolio 投资组合

Investment Products Department 投资产品科〔证券及期货事务监察委员会〕

investment promotion 促进投资

Investment Promotion and Protection Agreement 促进和保护投资协议

investment representative 投资代表

investment return 投资回报

investment scheme 投资计划

investment vehicle 投资工具

Investment-linked Assurance and Pooled Retirement Funds Committee

Commission>

与投资有关的人寿保险及集资退休基金委员会〔证券及期货事务监察委员会〕

investment-linked assurance scheme 与投资有关的人寿保险计划

investment-linked savings plan 与投资有关的储蓄计划

investor 投资者

Investor Compensation Fund 投资者赔偿基金

Investor Education and Communications Unit 投资者教育

及传讯小组〔证券及期货事务监察委员会〕

Investor Resources Centre 投资者资源中心

Investors and the Stock Market 《投资者与证券市场》

invisible trade 无形贸易

invoice 发货单；发票

inward cash flow 现金流入

inward document．ry bill 进口跟单汇票

inward investment 进口投资；外来投资

inward remittance 汇入汇款

in-year management 年度内的财政管理工作

irrecoverable tax 无法追讨的税款

irregularly endorsed cheque 不合规格背书的支票

irrevocable letter of credit 不可撤销信用证

issue 发行；发给；发放

issue at a discount 按折扣发行

issue by tender 招标发行

issue expenses 发行费用

issue of shares 发行股票

issue price 发行价；招股价

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issued on a discount basis by tenders 通过招标以贴现方式发行

issued share 已发行股份；已发行股票

issued share capital 已发行股本

issued voting share 已发行有表决权股份

issuer 发证人；发行人；证券发行者；发行证券机构

issuing bank 发证银行；发钞银行

issuing house 证券发行公司；证券承销公司

Italian Lira 意大利里拉

Iyo Finance (Hong Kong) Limited 伊予财务（香港）有限公司

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财经类词汇（J－K）

Japan Securities Clearing Corporation 日本证券结算公司

Japanese Association of Securities Dealers Automated Quotations

日本证券交易商自动报价协会

Japanese Securities Finance Company 日本证券金融公司

Japanese Yen 日圆

Jardine Fleming Bank Limited 怡富银行

JCG Finance Company, Limited 日本信用保证财务有限公司

Jian Sing Bank Limited 建新银行

Job Costing System 分批成本计算系统

jobber 证券经销经纪；证券批销经纪；“批家”

jobber trade 当日平仓买卖

jobbing business 证券经销业务

jobbing on client 从顾客身上赚价

jobbing system 经销制度；批销制度

joint account 联名户口；联合账户；共同账户

joint and several note 共同及各别的承付票

joint assessment 合并评税

joint contract 共同合约

joint creditor 共同债权人

joint debt 共同债项

joint debtor 共同债务人

Joint Declaration on Cooperation and Supervision of Cross-Border Investment Management

Activities 《有关监管跨境投资管理活动的联合声明》

joint estate 共有产业

joint estates account 联权共有产业的帐目

Joint Financial Intelligence Unit 联合财富情报组〔香港金融管理局〕

Joint Funding Scheme 联合拨款资助计划

joint holder 联名持有人

joint liability 连带责任；共同责任

joint liquidator 联合清盘人

joint loan 联合贷款

joint owner 联名拥有人

joint ownership 共有权

joint petition 共同呈请书

joint property 联权共有财产

Joint Secretariat of the World Bank Group/International Monetary Fund

世界银行／国际货币基金组织联合秘书处

joint statement 联合启事

joint stock association 合股组织

Joint Technical Working Group