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財經(jīng)類(lèi)詞匯術(shù)語(yǔ)大全（E篇）
發(fā)起人：eging4　　回復數：1　　瀏覽數：5382　　最后更新：2022/9/28 20:35:23 by nihaota

發(fā)表新帖 　帖子排序：
2017/4/25 15:45:11
eging4





角　　色：管理員
發(fā) 帖 數：2103
注冊時(shí)間：2016/9/5
財經(jīng)類(lèi)詞匯術(shù)語(yǔ)大全（E篇）
EAA objectives歐洲會(huì )計學(xué)會(huì )目標

EAA membership歐洲會(huì )計學(xué)會(huì )會(huì )員資格

EAA website歐洲會(huì )計學(xué)會(huì )網(wǎng)站

E-accounting電子會(huì )計

early income早期收益

earmark指定用途，專(zhuān)款專(zhuān)用

earmarked loan專(zhuān)用貸款

earned capital已賺資本

earned income勞動(dòng)所得，勞動(dòng)收入

earned income credit勞動(dòng)收入稅收減免

earnest訂金，保證金

earning assets收益性資產(chǎn)

earnest money訂金，保證金

earning cycle收益循環(huán)，收益周期

earning power收益能力，盈利能力

earnings勞動(dòng)所得，勞動(dòng)收入；盈余，收益；留存收益，留存盈余

earnings after tax稅后收益

earnings before interest and tax利息和稅款支付前收益

earnings coverage ratio收益償債能力比率

earnings dilution收益稀釋

earnings-dividend ratio收益股利比率

earnings management收益管理

earnings manipulation操縱收益

earnings per share每股收益

earnings per share maximization每股收益最大化

earnings-price ratio收益價(jià)格比率

earnings quality收益質(zhì)量

earnings rate收益率

earnings retained 留存收益

earnings statement收益表,損益表

earnings target收益目標

earnings variability收益變動(dòng)性

earnings yield收益率

easy money低息資金

easy price低廉價(jià)格

easy term寬松信貸條件

EBIT-EPS chart財務(wù)杠桿作用圖表

E-business電子商務(wù)

ECGD policy出口信用擔保局保險單

ecological accounting生態(tài)會(huì )計

E-commerce電子商業(yè)

econometric forecasting經(jīng)濟計量預測

econometric model計量經(jīng)濟模型

econometrics 計量經(jīng)濟學(xué)

economic activity經(jīng)濟活動(dòng)

economic analysis經(jīng)濟分析

economic and social council經(jīng)濟和社會(huì )理事會(huì )

economic appraisal經(jīng)濟評價(jià)

economic barometers經(jīng)濟晴雨表

economic batch quantity經(jīng)濟批量

economic benefit經(jīng)濟效益

economic community經(jīng)濟共同體

economic consequences of accounting會(huì )計的經(jīng)濟影響

economic cost經(jīng)濟成本

economic crime經(jīng)濟犯罪

economic decision經(jīng)濟決策

economic depreciation經(jīng)濟折舊

economic efficiency經(jīng)濟效率

economic entity經(jīng)濟主體，經(jīng)濟實(shí)體

economic environment經(jīng)濟環(huán)境

economic exposure經(jīng)濟風(fēng)險暴露

economic forecast經(jīng)濟預測

economic growth經(jīng)濟增長(cháng)

economic growth rate經(jīng)濟增漲率

economic income經(jīng)濟收益

economic indicator經(jīng)濟指標

economic interest經(jīng)濟權益

economic law經(jīng)濟規律

economic life經(jīng)濟年限

economic model經(jīng)濟模型，經(jīng)濟模式

economic order quantity經(jīng)濟訂貨量

economic principle經(jīng)濟原則

Economic Recovery Tax Act經(jīng)濟復蘇稅法

economic resource經(jīng)濟資源

economic risk經(jīng)濟風(fēng)險

economics經(jīng)濟學(xué)

economic sanctions經(jīng)濟制裁

economic stability經(jīng)濟穩定性

economic value經(jīng)濟價(jià)值

economize節儉，節約

economy經(jīng)濟

economy and efficiency audit經(jīng)濟和效率審計

economy of high wage高工資的經(jīng)濟性

economy of scale規模經(jīng)濟

EDGAR Online證券交易管理委員會(huì )聯(lián)網(wǎng)數據庫

EDP accounting電子數據處理會(huì )計

EDP audit電子數據處理會(huì )計

educational expense教育費用

educational for accounting會(huì )計教育

effective annual rate實(shí)際年利率

effective cost of debt實(shí)際債務(wù)成本，實(shí)際債務(wù)成本率

effective date有效日期

effective demand 有效需求

effective exchange rate實(shí)際匯率

effective interest method實(shí)際利息法

effective interest rate實(shí)際利率

effective internal control有效內部控制

effectiveness效果

effective rate of return實(shí)際收益率

effective sales實(shí)際銷(xiāo)售額

effective tax rate實(shí)際稅率

effective yield實(shí)際收益率

efficiency效率

efficiency audit效率審計

efficiency ratios效率比率

efficiency variance效率差異

efficient budget decision有效預算決策

efficient capital markets hypothesis有效資本市場(chǎng)假設

efficient frontier有效邊界

efficient investment有效投資

efficient portfolio有效證券組合投資

effluent charge污水費

E-file電子會(huì )計檔案，電子納稅申報表

Eighth Directive第8號令

8-k報表，意外重大事項報表

eighty-twenty rule 80-20%規則

ejectment不動(dòng)產(chǎn)訴訟

elasticity彈性

elasticity of demand 需求彈性

elasticity of supply供應彈性

electronic accountant電子會(huì )計師

electronic accounting電子會(huì )計

electronic banking電子銀行業(yè)務(wù)

electronic book電子書(shū)籍

electronic business電子業(yè)務(wù)，電子商務(wù)

electronic cash register現金出納機

electronic check電子支票

electronic commerce電子商業(yè)

electronic data interchange電子數據交換

electronic data processing電子數據處理

electronic data processing accounting電子數據處理會(huì )計

electronic data processing auditing電子數據處理審計

electronic exchange電子交易，電子證券交易

electronic federal tax payment system聯(lián)邦稅收電子支付系統

electronic financial calculator電子財務(wù)計算器

electronic funds transfer電子資金轉帳

Electronic Funds Transfer Act電子資金轉帳法案

electronic information industry電子信息產(chǎn)業(yè)

electronic journal電子期刊

electronic library電子圖書(shū)館

electronic mail電子郵件

electronic mail address電子郵件地址

electronic money電子貨幣

electronic office電子辦公室

electronic point of sale電子售貨商店

electronic signature電子簽名

electronic spreadsheet電子棋盤(pán)式計算表，電子棋盤(pán)表

electronic tax filing電子納稅表填制

electronic transfer電子匯兌，電子匯款

electronic typewriter電子打印機

elements of cost成本要素

elements of financial statement財務(wù)報表要素，會(huì )計報表要素

elements of production生產(chǎn)要素

E-library電子圖書(shū)館

eligible paper合格票據

eligible reserve合格標準金

elimination抵消，沖銷(xiāo)

elimination entry抵消分錄

elimination ledger抵消分類(lèi)帳

E-mail電子郵件

embezzlement侵吞，盜用

embezzler侵吞者，盜用者

emergency fund應急基金

emergency reserve應急準備金

Emerging issues task force緊急會(huì )計問(wèn)題工作組

eminent domain征用權

emoluments報酬，酬金

employee benefit職工福利金

employee benefit fund職工復利基金

employee bonus職工獎金

employee buyout職工收購股權

employee fraud職工舞弊

employee participation職工參與管理

employee pension職工退休金基金

employee report職工報告

Employee Retirement Income Security Act退休職工收入保障法

employee stock option職工收購股權

employee stock ownership plan職工入股計劃

employer’s liability insurance雇主責任保險，職工傷害保險

employment report雇傭報告

employment subsidy就業(yè)補助金

employment taxes雇傭稅

encoding編碼，編寫(xiě)密碼

encumbrance保留支出數，約定付款，承付款項，不動(dòng)產(chǎn)留置權

ending balance期末余額

ending inventory期末存貨

end money完工準備金

end of month月終，月末

end of period期末，期終

end-of-period adjusting entry期末調整分錄

end of year年末

end-of-period cutoff期末截帳

endogenous variable內生變量

endorsed bill已背書(shū)票據

endorsee受讓人，受背書(shū)人

endorsement背書(shū)

endorser轉讓人，背書(shū)人

endowment受贈

endowment fund捐贈基金，留本基金

endowment insurance儲蓄人壽保險

endowment mortgage儲蓄保險單抵押

end position合同期末財務(wù)地位

end product最終產(chǎn)品，產(chǎn)成品

energy audit能源審計

energy conservation能源保護

energy cost能源成本

energy tax能源稅，能源使用稅

enforced insurance強制保險

enforced liquidation強制性清算

engagement letter審計聘函

engineered capacity技術(shù)生產(chǎn)能力

engineered cost技術(shù)成本

enquiry查詢(xún)

enquiry agent征詢(xún)機構

enrolled agent注冊稅務(wù)代理人

Enron Crisis安然危機

enterprise企業(yè)

enterprise accounting 企業(yè)會(huì )計

enterprise fund企業(yè)基金

enterprise investment scheme企業(yè)投資計劃

enterpriser企業(yè)家

enterprise standard industrial classification企業(yè)標準產(chǎn)業(yè)分類(lèi)

enterprise tax企業(yè)稅

enterprise theory企業(yè)論

enterprise value企業(yè)價(jià)值

enterprise zone企業(yè)開(kāi)發(fā)區

entertainment account 交際費帳戶(hù)

entertainment expense交際費，招待費

entertainment tax筵席稅，娛樂(lè )稅

entitlement賦予權利

entity主體，個(gè)體

entity theory會(huì )計個(gè)體論，會(huì )計主體論

entrepreneur企業(yè)家

entrepreneur ability企業(yè)家能力

entrust委托，信任

entry分錄，入帳

entry clerk記帳員

entry value入帳價(jià)值，買(mǎi)入價(jià)值

environmental accounting環(huán)境會(huì )計

Environmental Accounting Project環(huán)境會(huì )計計劃

environmental audit環(huán)境審計

environmental auditor環(huán)境審計師

environmental impact analysis環(huán)境影響分析

environmental impact statement環(huán)境影響報表

environmental managerial accounting 環(huán)境管理會(huì )計

environmental postulates環(huán)境假設

EPS/price ratio每股收益÷價(jià)格比率

equal installment system等額分期付款制

equalizing dividend均勻股利

equation method等式法

equilibrium平衡，均衡

equilibrium price均衡價(jià)格

equilibrium rate of interst均衡利率

equipment設備

equipment financing設備籌資

equipment investment設備投資

equipment leasing設備租賃

equipment records設備記錄

equipment replacement設備更新

equipment trust設備信托

equipment-trust bond設備信托債券

equitable公平的，合理的；衡平法的

equitable asset衡平法資產(chǎn)

equitable obligation衡平法債務(wù)

equity產(chǎn)權，業(yè)主產(chǎn)權，衡平法

equity account產(chǎn)權帳戶(hù)

equity accounting產(chǎn)權會(huì )計

equity capital產(chǎn)權資本

equity capital to long-term debt ratio產(chǎn)權資本對長(cháng)期債務(wù)比率

equity capital to total debt ratio產(chǎn)權資本對債務(wù)總額比率

equity capital turnover產(chǎn)權資本周轉率

equity cushion產(chǎn)權資本緩沖作用

equity dilution產(chǎn)權削減，產(chǎn)權稀釋

equity financing產(chǎn)權籌資

equity gearing產(chǎn)權轉動(dòng)作用

equity income產(chǎn)權收益

equity joint-venture產(chǎn)權式聯(lián)合經(jīng)營(yíng)，合資經(jīng)營(yíng)

equity method產(chǎn)權法

equity of redemption贖回產(chǎn)權

equity ratio產(chǎn)權比率

equity receiver產(chǎn)權接管人，清算財產(chǎn)管理人

equity security產(chǎn)權證券

equity share產(chǎn)權股

equity share capital產(chǎn)權股資本

equity theory產(chǎn)權理論

equity transaction產(chǎn)權業(yè)務(wù)

equity turnover產(chǎn)權周轉率

equivalent cash約當現金

equivalent exchange等價(jià)交換

equivalent unit約當產(chǎn)量

erase擦除

Ernst young安永會(huì )計師事務(wù)所

error誤差，差錯

error of omission漏帳差錯

error of original entry原始分錄差錯

error of posting過(guò)帳差錯

error of principle原則差錯

error of sampling抽樣誤差

errors and omission excepted如有錯漏，有權更正

error term誤差項

escalation of commitment自動(dòng)調增承付款項

escalation price自動(dòng)調贈價(jià)格

escalator clause自動(dòng)調增條款

escapable cost可避免成本

escape clause卸責條款，免責條款

escrow代管契據，代管財產(chǎn)

escrow account代管帳戶(hù)

escrowee代管財產(chǎn)受托人

estate財產(chǎn)，房地產(chǎn)；遺產(chǎn)

estate accounting 遺產(chǎn)會(huì )計

estate agent不動(dòng)產(chǎn)經(jīng)紀人

estate corpus遺產(chǎn)本金

estate income遺產(chǎn)收益

estate tax遺產(chǎn)稅

estimate估算，測算；概算

estimated cost估算成本

estimated liabilities估計負債

estimated realizable value估計變現價(jià)值

estimated revenue估計營(yíng)業(yè)收入

estimated salvage value估計殘值

estimated tax估計稅額

estimated useful life估計使用年限

estimation sampling推算抽樣法

estimator估價(jià)員，估價(jià)師

estoppel certificate不許反悔證明書(shū)

ethical decision道德決策

ethical investment道德投資

ethical training道德培訓

ethics line道德熱線(xiàn)

euro歐元

eurobond歐洲債券，歐元債券

eurocheque歐洲支票，歐元支票

eurodollar歐洲美元

Eurodollar loan歐洲美元貸款

euromarket歐洲市場(chǎng)

European Accounting Directives歐洲會(huì )計指令

European Auditing Research Network歐洲審計研究互聯(lián)網(wǎng)

European Bank for Reconstruction and Development歐洲復興開(kāi)發(fā)銀行

European Central Bank歐洲中央銀行

European depositary receipt歐洲證券存單

European Economic Community歐洲經(jīng)濟共同體

European finance and accounting association歐洲財會(huì )協(xié)會(huì )

European option歐式期權

European Options Exchange歐洲期權交易所

European Union歐洲聯(lián)盟，歐盟

European Union accounting regulation歐洲聯(lián)盟會(huì )計規章

Eurosterling歐洲英鎊

evaluation of asset資產(chǎn)估價(jià)

evaluation of internal control內部控制評價(jià)

evasion of taxation逃稅

even account兩平帳戶(hù)

even事項，節點(diǎn)

evergreen loan長(cháng)久有效貸款

evergreen clause長(cháng)久有效條款

evidence證據

evidential document證明單據，書(shū)面證明

exact interest實(shí)計利息

exact value精確值

ex-all除全部權利

examination審查，檢查；職稱(chēng)考試

examination scope檢查范圍

ex-ante事前

ex-bonus不附紅利股票

except for audit report除外審計報告

exceptional item例外項目

exception clause例外條款

exception principle例外原則

exception report例外報表

excess超額，超出額

excess burden超額負擔，超額稅負

excess capacity超額生產(chǎn)能力

excess cash超額現金

excess depreciation超額折舊

excess earning accumulation tax超額收益累積稅

excess liquidity超額流動(dòng)性

excess material requisitions超額領(lǐng)料單

excess of cost over net assets acquired盤(pán)購價(jià)高于資產(chǎn)凈值

excess of net assets acquired over cost資產(chǎn)凈值高于盤(pán)購價(jià)

excess present value超現值

excess present value index超現值指數

excess profit tax超額利潤稅

excess salary超額薪金

excess shares剩余股票

exchange交易，兌換，匯兌，交易所

exchangeability可交換性

exchange arbitrage套匯

exchange broker外匯經(jīng)紀人

exchange contract遠期外匯合同，期匯合同

exchange dealer外匯經(jīng)銷(xiāo)商

exchange depreciation匯率下降

exchange exposure外匯風(fēng)險暴露程度

exchange gain and loss匯兌損益

exchange management外匯管理

exchange of contract交換合同

exchange of stock每股交換

exchange position外匯狀況，外匯頭寸

exchange proviso clause外匯保值條款

exchange quota外匯配額，外匯限額

exchange rate匯率，外匯匯率

exchange rate classification外匯匯率類(lèi)型

exchange rate quotation外匯牌價(jià)

exchange risk外匯風(fēng)險，匯兌風(fēng)險

exchange settlement外匯結算，結匯

exchequer國庫，財政部

exchequer bill短期國庫券

exchequer bond長(cháng)期國庫券

excise licence執照稅

exciseman稅務(wù)官員

excise tax貨物稅，消費稅

exclusionary clause除外責任條款

exclusionary subsidiary不計列合并報表子公司

exclusionary agency獨家代理

exclusive licence獨家專(zhuān)利權

ex-coupon不附息票

ex-dividend除股利

ex-dock目的港碼頭交貨價(jià)格

executed consideration已履行訂約要因，已履行對價(jià)

executed contract已執行合同

execution執行，強制執行

execution of contract合同生效，合同履行

execution sale強制迫賣(mài)

executive高級管理人員

executive compensation高級管理人員報酬

executive director執行董事，常務(wù)理事

executive information system高級管理人員信息系統

executive stock acquisition plan高級管理人員股票購買(mǎi)計劃

executor遺囑執行人

executory contract尚待履行的合同

executory cost尚待支付的成本

exempt goods免稅商品

exempt income免稅收益，免稅所得

exemption免稅，免稅額，免除債務(wù)

exemption of debt豁免債務(wù)，免除債務(wù)

exemption of tax豁免納稅

exempt security豁免證券

exempt small company豁免小型公司

exempt transfer豁免財產(chǎn)轉讓

exercise行駛購股權，行使期權合同

exercise date期權行使日期

exercise price預購價(jià)格

ex-factory賣(mài)方工廠(chǎng)交貨價(jià)格

exhaust耗用，消耗

exhaustive expenditure消耗性支出

exhibit主要附表

ex-interest除利息

existing mortgage現存抵押

existing use value現行使用價(jià)值

exit price脫售價(jià)格

exit value脫售價(jià)值

exit value accounting脫售價(jià)值會(huì )計

ex-mill工廠(chǎng)交貨

exogenous variable外生變量

expanded scope audit擴大范圍的審計

expansion擴展，發(fā)展

expectation預期

expected annual volume預期年度業(yè)務(wù)量

expected cash flow預期現金流量

expected cost預期成本

expected deviations rate預期偏差率

expected error預計誤差

expected life預期使用年限

expected occurance rate預期發(fā)生率

expected return預期收益率

excepted value預期值，期望值

excepted yield預期收益率

expendable funds可支用資金，備用資金

expenditure支出

expenditure budget支出預算

expenditure multiplier支出乘數

expenditure of capital資本支出

expenditure reduction支出削減

expenditure switching policy消費支出轉換政策

expenditure tax支出稅

expenditure variance支出差異

expense費用

expense account費用帳戶(hù)

expense allocation費用分配

expense allowances費用津貼

expense budget費用預算

expense center費用中心

expense control費用控制

expense deductible可以扣減的費用

expense distribution費用分配，費用分攤

expense payable應付費用

expense ratio費用比率

expense standard 費用標準，費用定額

expense variance費用差異

experience curve effects經(jīng)驗曲線(xiàn)效應

expert system專(zhuān)家信息系統

expiration date期滿(mǎn)日期，失效日期

expired cost已耗成本

expired utility已耗效用

explicit cost明計成本

exploration cost勘探成本

exponential smoothing指數平滑法

explicit interest明計利息

export account出口帳戶(hù)，出口往來(lái)帳戶(hù)

export agent出口代理商

export bill出口匯票

export bills receivable account應收出口匯票帳戶(hù)

export broker出口經(jīng)紀人

export credit出口信用，出口信貸

export credit insurance出口信用保險

export credits guarantee department出口信用擔保局

export documents 出口單據

export drawback出口退稅

export factoring出口客帳代理經(jīng)營(yíng)

export finance company出口金融公司

export house出口商行

export-import bank進(jìn)出口銀行

export letter of credit出口信用證

export license出口許可證

export multiplier出口乘數

export price index出口商品價(jià)格指數

export rebate出口退稅

export subsidy出口津貼

Export Trade corporation出口貿易公司

ex-post事后

exposure draft公布草案，征求意見(jiàn)稿

exposure to exchange risk外匯風(fēng)險暴露程度

express condition書(shū)面條件

express trust書(shū)面信托

expropriation征用

ex-rights除權

extended coverage增加保險范圍

extended maturity延長(cháng)貸款期限

extension展期，伸算金額

extension commission展期手續費

extension of mortgage抵押延期

extension and footings小計和合計

extent of disclosure披露的程度

extent of tests抽查范圍

external accounting外部會(huì )計

external analysis外部分析

external audit外部審計

external auditor外部審計師

external benefit外部效益

external cost外部成本

external document外部憑證

external effect外部效應

external financing外部籌資

external growth外部成長(cháng)，外部增長(cháng)

externalities外部效應

external storage外存儲器

external transaction外部業(yè)務(wù)

external discount額外折扣

extra dividend額外股利

extraordinary depreciation非常折舊

extraordinary gain and loss非常損益

extraordinary general meeting非常股東大會(huì )

extraordinary item非常項目

extraordinary repair非常修理

extraordinary resolution非常決議

extrapolation外推法

extra premium額外保險費

ex-warehouse賣(mài)方倉庫交貨價(jià)格

ex-warrant除證

［eging4 于 2017-4-25 15:45:34 編輯過(guò)］ 1111
2022/9/28 20:35:24
nihaota





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