财务英语英汉对照表 (E)

癸癸淼

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E
Electronic accountant 电子会计师
earnings per share of common stock普通股每股收益率
equity ratio产权比率
earnings per share每股收益
EAA objectives欧洲会计学会目标
EAA membership欧洲会计学会会员资格
EAA website欧洲会计学会网站
E-accounting电子会计
early income早期收益
earmark指定用途，专款专用
earmarked loan专用贷款
earned capital已赚资本
earned income劳动所得，劳动收入
earned income credit劳动收入税收减免
earnest订金，保证金
earning assets收益性资产
earnest money订金，保证金
earning cycle收益循环，收益周期
earning power收益能力，盈利能力
earnings劳动所得，劳动收入；盈余，收益；留存收益，留存盈余
earnings after tax税后收益
earnings before interest and tax利息和税款支付前收益
earnings coverage ratio收益偿债能力比率
earnings dilution收益稀释
earnings-dividend ratio收益股利比率
earnings management收益管理
earnings manipulation操纵收益
earnings per share每股收益
earnings per share maximization每股收益最大化
earnings-price ratio收益价格比率
earnings quality收益质量
earnings rate收益率
earnings retained 留存收益
earnings statement收益表,损益表
earnings target收益目标
earnings variability收益变动性
earnings yield收益率
easy money低息资金
easy price低廉价格
easy term宽松信贷条件
EBIT-EPS chart财务杠杆作用图表
E-business电子商务
ECGD policy出口信用担保局保险单
ecological accounting生态会计
E-commerce电子商业
econometric forecasting经济计量预测
econometric model计量经济模型
econometrics 计量经济学
economic activity经济活动
economic analysis经济分析
economic and social council经济和社会理事会
economic appraisal经济评价
economic barometers经济晴雨表
economic batch quantity经济批量
economic benefit经济效益
economic community经济共同体
economic consequences of accounting会计的经济影响
economic cost经济成本
economic crime经济犯罪
economic decision经济决策
economic depreciation经济折旧
economic efficiency经济效率
economic entity经济主体，经济实体
economic environment经济环境
economic exposure经济风险暴露
economic forecast经济预测
economic growth经济增长
economic growth rate经济增涨率
economic income经济收益
economic indicator经济指标
economic interest经济权益
economic law经济规律
economic life经济年限
economic model经济模型，经济模式
economic order quantity经济订货量
economic principle经济原则
Economic Recovery Tax Act经济复苏税法
economic resource经济资源
economic risk经济风险
economics经济学
economic sanctions经济制裁
economic stability经济稳定性
economic value经济价值
economize节俭，节约
economy经济
economy and efficiency audit经济和效率审计
economy of high wage高工资的经济性
economy of scale规模经济
EDGAR Online证券交易管理委员会联网数据库
EDP accounting电子数据处理会计
EDP audit电子数据处理会计
educational expense教育费用
educational for accounting会计教育
effective annual rate实际年利率
effective cost of debt实际债务成本，实际债务成本率
effective date有效日期
effective demand 有效需求
effective exchange rate实际汇率
effective interest method实际利息法
effective interest rate实际利率
effective internal control有效内部控制
effectiveness效果
effective rate of return实际收益率
effective sales实际销售额
effective tax rate实际税率
effective yield实际收益率
efficiency效率
efficiency audit效率审计
efficiency ratios效率比率
efficiency variance效率差异
efficient budget decision有效预算决策
efficient capital markets hypothesis有效资本市场假设
efficient frontier有效边界
efficient investment有效投资
efficient portfolio有效证券组合投资
effluent charge污水费
E-file电子会计档案，电子纳税申报表
Eighth Directive第8号令
8-k报表，意外重大事项报表
eighty-twenty rule 80-20%规则
ejectment不动产诉讼
elasticity弹性
elasticity of demand 需求弹性
elasticity of supply供应弹性
electronic accountant电子会计师
electronic accounting电子会计
electronic banking电子银行业务
electronic book电子书籍
electronic business电子业务，电子商务
electronic cash register现金出纳机
electronic check电子支票
electronic commerce电子商业
electronic data interchange电子数据交换
electronic data processing电子数据处理
electronic data processing accounting电子数据处理会计
electronic data processing auditing电子数据处理审计
electronic exchange电子交易，电子证券交易
electronic federal tax payment system联邦税收电子支付系统
electronic financial calculator电子财务计算器
electronic funds transfer电子资金转帐
Electronic Funds Transfer Act电子资金转帐法案
electronic information industry电子信息产业
electronic journal电子期刊
electronic library电子图书馆
electronic mail电子邮件
electronic mail address电子邮件地址
electronic money电子货币
electronic office电子办公室
electronic point of sale电子售货商店
electronic signature电子签名
electronic spreadsheet电子棋盘式计算表，电子棋盘表
electronic tax filing电子纳税表填制
electronic transfer电子汇兑，电子汇款
electronic typewriter电子打印机
elements of cost成本要素
elements of financial statement财务报表要素，会计报表要素
elements of production生产要素
E-library电子图书馆
eligible paper合格票据
eligible reserve合格标准金
elimination抵消，冲销
elimination entry抵消分录
elimination ledger抵消分类帐
E-mail电子邮件
embezzlement侵吞，盗用
embezzler侵吞者，盗用者
emergency fund应急基金
emergency reserve应急准备金
Emerging issues task force紧急会计问题工作组
eminent domain征用权
emoluments报酬，酬金
employee benefit职工福利金
employee benefit fund职工复利基金
employee bonus职工奖金
employee buyout职工收购股权
employee fraud职工舞弊
employee participation职工参与管理
employee pension职工退休金基金
employee report职工报告
Employee Retirement Income Security Act退休职工收入保障法
employee stock option职工收购股权
employee stock ownership plan职工入股计划
employer’s liability insurance雇主责任保险，职工伤害保险
employment report雇佣报告
employment subsidy就业补助金
employment taxes雇佣税
encoding编码，编写密码
encumbrance保留支出数，约定付款，承付款项，不动产留置权
ending balance期末余额
ending inventory期末存货
end money完工准备金
end of month月终，月末
end of period期末，期终
end-of-period adjusting entry期末调整分录
end of year年末
end-of-period cutoff期末截帐
endogenous variable内生变量
endorsed bill已背书票据
endorsee受让人，受背书人
endorsement背书
endorser转让人，背书人
endowment受赠
endowment fund捐赠基金，留本基金
endowment insurance储蓄人寿保险
endowment mortgage储蓄保险单抵押
end position合同期末财务地位
end product最终产品，产成品
energy audit能源审计
energy conservation能源保护
energy cost能源成本
energy tax能源税，能源使用税
enforced insurance强制保险
enforced liquidation强制性清算
engagement letter审计聘函
engineered capacity技术生产能力
engineered cost技术成本
enquiry查询
enquiry agent征询机构
enrolled agent注册税务代理人
Enron Crisis安然危机
enterprise企业
enterprise accounting 企业会计
enterprise fund企业基金
enterprise investment scheme企业投资计划
enterpriser企业家
enterprise standard industrial classification企业标准产业分类
enterprise tax企业税
enterprise theory企业论
enterprise value企业价值
enterprise zone企业开发区
entertainment account 交际费帐户
entertainment expense交际费，招待费
entertainment tax筵席税，娱乐税
entitlement赋予权利
entity主体，个体
entity theory会计个体论，会计主体论
entrepreneur企业家
entrepreneur ability企业家能力
entrust委托，信任
entry分录，入帐
entry clerk记帐员
entry value入帐价值，买入价值
environmental accounting环境会计
Environmental Accounting Project环境会计计划
environmental audit环境审计
environmental auditor环境审计师
environmental impact analysis环境影响分析
environmental impact statement环境影响报表
environmental managerial accounting 环境管理会计
environmental postulates环境假设
EPS/price ratio每股收益÷价格比率
equal installment system等额分期付款制
equalizing dividend均匀股利
equation method等式法
equilibrium平衡，均衡
equilibrium price均衡价格
equilibrium rate of interst均衡利率
equipment设备
equipment financing设备筹资
equipment investment设备投资
equipment leasing设备租赁
equipment records设备记录
equipment replacement设备更新
equipment trust设备信托
equipment-trust bond设备信托债券
equitable公平的，合理的；衡平法的
equitable asset衡平法资产
equitable obligation衡平法债务
equity产权，业主产权，衡平法
equity account产权帐户
equity accounting产权会计
equity capital产权资本
equity capital to long-term debt ratio产权资本对长期债务比率
equity capital to total debt ratio产权资本对债务总额比率
equity capital turnover产权资本周转率
equity cushion产权资本缓冲作用
equity dilution产权削减，产权稀释
equity financing产权筹资
equity gearing产权转动作用
equity income产权收益
equity joint-venture产权式联合经营，合资经营
equity method产权法
equity of redemption赎回产权
equity ratio产权比率
equity receiver产权接管人，清算财产管理人
equity security产权证券
equity share产权股
equity share capital产权股资本
equity theory产权理论
equity transaction产权业务
equity turnover产权周转率
equivalent cash约当现金
equivalent exchange等价交换
equivalent unit约当产量
erase擦除
Ernst young安永会计师事务所
error误差，差错
error of omission漏帐差错
error of original entry原始分录差错
error of posting过帐差错
error of principle原则差错
error of sampling抽样误差
errors and omission excepted如有错漏，有权更正
error term误差项
escalation of commitment自动调增承付款项
escalation price自动调赠价格
escalator clause自动调增条款
escapable cost可避免成本
escape clause卸责条款，免责条款
escrow代管契据，代管财产
escrow account代管帐户
escrowee代管财产受托人
estate财产，房地产；遗产
estate accounting 遗产会计
estate agent不动产经纪人
estate corpus遗产本金
estate income遗产收益
estate tax遗产税
estimate估算，测算；概算
estimated cost估算成本
estimated liabilities估计负债
estimated realizable value估计变现价值
estimated revenue估计营业收入
estimated salvage value估计残值
estimated tax估计税额
estimated useful life估计使用年限
estimation sampling推算抽样法
estimator估价员，估价师
estoppel certificate不许反悔证明书
ethical decision道德决策
ethical investment道德投资
ethical training道德培训
ethics line道德热线
euro欧元
eurobond欧洲债券，欧元债券
eurocheque欧洲支票，欧元支票
eurodollar欧洲美元
Eurodollar loan欧洲美元贷款
euromarket欧洲市场
European Accounting Directives欧洲会计指令
European Auditing Research Network欧洲审计研究互联网
European Bank for Reconstruction and Development欧洲复兴开发银行
European Central Bank欧洲中央银行
European depositary receipt欧洲证券存单
European Economic Community欧洲经济共同体
European finance and accounting association欧洲财会协会
European option欧式期权
European Options Exchange欧洲期权交易所
European Union欧洲联盟，欧盟
European Union accounting regulation欧洲联盟会计规章
Eurosterling欧洲英镑
evaluation of asset资产估价
evaluation of internal control内部控制评价
evasion of taxation逃税
even account两平帐户
even事项，节点
evergreen loan长久有效贷款
evergreen clause长久有效条款
evidence证据
evidential document证明单据，书面证明
exact interest实计利息
exact value精确值
ex-all除全部权利
examination审查，检查；职称考试
examination scope检查范围
ex-ante事前
ex-bonus不附红利股票
except for audit report除外审计报告
exceptional item例外项目
exception clause例外条款
exception principle例外原则
exception report例外报表
excess超额，超出额
excess burden超额负担，超额税负
excess capacity超额生产能力
excess cash超额现金
excess depreciation超额折旧
excess earning accumulation tax超额收益累积税
excess liquidity超额流动性
excess material requisitions超额领料单
excess of cost over net assets acquired盘购价高于资产净值
excess of net assets acquired over cost资产净值高于盘购价
excess present value超现值
excess present value index超现值指数
excess profit tax超额利润税
excess salary超额薪金
excess shares剩余股票
exchange交易，兑换，汇兑，交易所
exchangeability可交换性
exchange arbitrage套汇
exchange broker外汇经纪人
exchange contract远期外汇合同，期汇合同
exchange dealer外汇经销商
exchange depreciation汇率下降
exchange exposure外汇风险暴露程度
exchange gain and loss汇兑损益
exchange management外汇管理
exchange of contract交换合同
exchange of stock每股交换
exchange position外汇状况，外汇头寸
exchange proviso clause外汇保值条款
exchange quota外汇配额，外汇限额
exchange rate汇率，外汇汇率
exchange rate classification外汇汇率类型
exchange rate quotation外汇牌价
exchange risk外汇风险，汇兑风险
exchange settlement外汇结算，结汇
exchequer国库，财政部
exchequer bill短期国库券
exchequer bond长期国库券
excise licence执照税
exciseman税务官员
excise tax货物税，消费税
exclusionary clause除外责任条款
exclusionary subsidiary不计列合并报表子公司
exclusionary agency独家代理
exclusive licence独家专利权
ex-coupon不附息票
ex-dividend除股利
ex-dock目的港码头交货价格
executed consideration已履行订约要因，已履行对价
executed contract已执行合同
execution执行，强制执行
execution of contract合同生效，合同履行
execution sale强制迫卖
executive高级管理人员
executive compensation高级管理人员报酬
executive director执行董事，常务理事
executive information system高级管理人员信息系统
executive stock acquisition plan高级管理人员股票购买计划
executor遗嘱执行人
executory contract尚待履行的合同
executory cost尚待支付的成本
exempt goods免税商品
exempt income免税收益，免税所得
exemption免税，免税额，免除债务
exemption of debt豁免债务，免除债务
exemption of tax豁免纳税
exempt security豁免证券
exempt small company豁免小型公司
exempt transfer豁免财产转让
exercise行驶购股权，行使期权合同
exercise date期权行使日期
exercise price预购价格
ex-factory卖方工厂交货价格
exhaust耗用，消耗
exhaustive expenditure消耗性支出
exhibit主要附表
ex-interest除利息
existing mortgage现存抵押
existing use value现行使用价值
exit price脱售价格
exit value脱售价值
exit value accounting脱售价值会计
ex-mill工厂交货
exogenous variable外生变量
expanded scope audit扩大范围的审计
expansion扩展，发展
expectation预期
expected annual volume预期年度业务量
expected cash flow预期现金流量
expected cost预期成本
expected deviations rate预期偏差率
expected error预计误差
expected life预期使用年限
expected occurance rate预期发生率
expected return预期收益率
excepted value预期值，期望值
excepted yield预期收益率
expendable funds可支用资金，备用资金
expenditure支出
expenditure budget支出预算
expenditure multiplier支出乘数
expenditure of capital资本支出
expenditure reduction支出削减
expenditure switching policy消费支出转换政策
expenditure tax支出税
expenditure variance支出差异
expense费用
expense account费用帐户
expense allocation费用分配
expense allowances费用津贴
expense budget费用预算
expense center费用中心
expense control费用控制
expense deductible可以扣减的费用
expense distribution费用分摊
expense payable应付费用
expense ratio费用比率
expense standard 费用标准，费用定额
expense variance费用差异
experience curve effects经验曲线效应
expert system专家信息系统
expiration date期满日期，失效日期
expired cost已耗成本
expired utility已耗效用
explicit cost明计成本
exploration cost勘探成本
exponential smoothing指数平滑法
explicit interest明计利息
export account出口帐户，出口往来帐户
export agent出口代理商
export bill出口汇票
export bills receivable account应收出口汇票帐户
export broker出口经纪人
export credit出口信用，出口信贷
export credit insurance出口信用保险
export credits guarantee department出口信用担保局
export documents 出口单据
export drawback出口退税
export factoring出口客帐代理经营
export finance company出口金融公司
export house出口商行
export-import bank进出口银行
export letter of credit出口信用证
export license出口许可证
export multiplier出口乘数
export price index出口商品价格指数
export rebate出口退税
export subsidy出口津贴
Export Trade corporation出口贸易公司
ex-post事后
exposure draft公布草案，征求意见稿
exposure to exchange risk外汇风险暴露程度
express condition书面条件
express trust书面信托
expropriation征用
ex-rights除权
extended coverage增加保险范围
extended maturity延长贷款期限
extension展期，伸算金额
extension commission展期手续费
extension of mortgage抵押延期
extension and footings小计和合计
extent of disclosure披露的程度
extent of tests抽查范围
external accounting外部会计
external analysis外部分析
external audit外部审计
external auditor外部审计师
external benefit外部效益
external cost外部成本
external document外部凭证
external effect外部效应
external financing外部筹资
external growth外部成长，外部增长
externalities外部效应
external storage外存储器
external transaction外部业务
external discount额外折扣
extra dividend额外股利
extraordinary depreciation非常折旧
extraordinary gain and loss非常损益
extraordinary general meeting非常股东大会
extraordinary item非常项目
extraordinary repair非常修理
extraordinary resolution非常决议
extrapolation外推法
extra premium额外保险费
ex-warehouse卖方仓库交货价格
ex-warrant除证