澳大利亚国家会计师协会 香港会计准则与内地的差异 insider information insolvency inspection inspection certificate inspector intercompany account intercompany comparison intercompany elimination intercompany income interest interest arbitrage interest bearing investment interest bearing note interest coverage ratio interest expense interest group interest on investment interest on overdraft interest rate interest rate risk interim audit interim dividend interim financial statement interlocking directorate intermediate product internal accounting internal accounting control internal audit internal check internal control questionnaire international development bank international double tax International Financial Corporation international investment internationalization of accounting International Monetary Fund international monetary market international money management international payment system international securities international settlement international tax international transaction international transfer price Internet interperiod tax allocation interpolation interpretation intracompany comparison intrinsic value inventory inventory accounting inventory control involuntary bankruptcy IOU IRR Irregularities irrevocable letter of credit irrevocable trust IRS issue issued capital stock itemized deductions jobber job-order costing joint account joint adventure joint audit joint cost joint liability joint product joint return joint-stock company joint tenant joint venture journal journal entry Journal of Accountancy