財務英語英漢對照表 (E)
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- Electronic accountant 電子會計師
- earnings per share of common stock普通股每股收益率
- equity ratio產權比率
- earnings per share每股收益
- EAA objectives歐洲會計學會目標
- EAA membership歐洲會計學會會員資格
- EAA website歐洲會計學會網站
- E-accounting電子會計
- early income早期收益
- earmark指定用途,專款專用
- earmarked loan專用貸款
- earned capital已賺資本
- earned income勞動所得,勞動收入
- earned income credit勞動收入稅收減免
- earnest訂金,保證金
- earning assets收益性資產
- earnest money訂金,保證金
- earning cycle收益迴圈,收益周期
- earning power收益能力,盈利能力
- earnings勞動所得,勞動收入;盈餘,收益;留存收益,留存盈餘
- earnings after tax稅後收益
- 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收益價格比率
- earnings quality收益質量
- 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收益變動性
- earnings yield收益率
- easy money低息資金
- easy price低廉價格
- easy term寬鬆信貸條件
- EBIT-EPS chart財務杠桿作用圖表
- E-business電子商務
- ECGD policy出口信用擔保局保險單
- ecological accounting生態會計
- E-commerce電子商業
- econometric forecasting經濟計量預測
- econometric model計量經濟模型
- econometrics 計量經濟學
- economic activity經濟活動
- economic analysis經濟分析
- economic and social council經濟和社會理事會
- economic appraisal經濟評價
- economic barometers經濟晴雨表
- economic batch quantity經濟批量
- economic benefit經濟效益
- economic community經濟共同體
- economic consequences of accounting會計的經濟影響
- economic cost經濟成本
- economic crime經濟犯罪
- economic decision經濟決策
- economic depreciation經濟折舊
- economic efficiency經濟效率
- economic entity經濟主體,經濟實體
- economic environment經濟環境
- economic exposure經濟風險暴露
- economic forecast經濟預測
- economic growth經濟增長
- economic growth rate經濟增漲率
- economic income經濟收益
- economic indicator經濟指標
- economic interest經濟權益
- economic law經濟規律
- economic life經濟年限
- economic model經濟模型,經濟模式
- economic order quantity經濟訂貨量
- economic principle經濟原則
- Economic Recovery Tax Act經濟複蘇稅法
- economic resource經濟資源
- economic risk經濟風險
- economics經濟學
- economic sanctions經濟製裁
- economic stability經濟穩定性
- economic value經濟價值
- economize節儉,節約
- economy經濟
- economy and efficiency audit經濟和效率審計
- economy of high wage高工資的經濟性
- economy of scale規模經濟
- EDGAR Online證券交易管理委員會聯網資料庫
- EDP accounting電子數據處理會計
- EDP audit電子數據處理會計
- educational expense教育費用
- educational for accounting會計教育
- effective annual rate 實際年利率
- effective cost of debt實際債務成本,實際債務成本率
- effective date有效日期
- effective demand 有效需求
- Real Exchange Rate 實際匯率
- Real interest method實際利息法
- Real interest rate實際利率
- effective internal control 有效內部控制
- effectiveness效果
- effective rate of return實際收益率
- effective sales實際銷售額
- effective tax rate實際稅率
- effective yield實際收益率
- 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不動產訴訟
- elasticity彈性
- elasticity of demand 需求彈性
- elasticity of supply供應彈性
- electronic accountant電子會計師
- electronic accounting電子會計
- electronic banking電子銀行業務
- electronic book電子書籍
- electronic business電子業務,電子商務
- electronic cash register現金出納機
- electronic check電子支票
- electronic commerce電子商業
- 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聯邦稅收電子支付系統
- electronic financial calculator電子財務計算器
- electronic funds transfer電子資金轉帳
- Electronic Funds Transfer Act電子資金轉帳法案
- electronic information industry電子信息產業
- electronic journal電子期刊
- electronic library電子圖書館
- 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電子棋盤式計算表,電子棋盤表
- electronic tax filing電子納稅表填制
- electronic transfer電子匯兌,電子匯款
- electronic typewriter電子印表機
- elements of cost成本要素
- elements of financial statement財務報表要素,會計報表要素
- elements of production生產要素
- E-library電子圖書館
- eligible paper合格票據
- eligible reserve合格標準金
- elimination抵消,沖銷
- elimination entry抵消分錄
- elimination ledger抵消分類帳
- 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緊急會計問題工作組
- eminent domain徵用權
- emoluments報酬,酬金
- employee benefit職工福利金
- employee benefit fund職工複利基金
- 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雇佣報告
- employment subsidy就業補助金
- employment taxes雇佣稅
- encoding編碼,編寫密碼
- encumbrance保留支出數,約定付款,承付款項,不動產留置權
- ending balance期末餘額
- 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內生變數
- endorsed bill已背書票據
- endorsee受讓人,受背書人
- endorsement背書
- endorser轉讓人,背書人
- 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合同期末財務地位
- end product最終產品,產成品
- 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技術生產能力
- engineered cost技術成本
- enquiry查詢
- enquiry agent徵詢機構
- enrolled agent註冊稅務代理人
- Enron Crisis安然危機
- enterprise企業
- enterprise accounting 企業會計
- enterprise fund企業基金
- enterprise investment scheme企業投資計劃
- enterpriser企業家
- enterprise standard industrial classification企業標準產業分類
- enterprise tax企業稅
- enterprise theory企業論
- enterprise value企業價值
- enterprise zone企業開發區
- entertainment account 交際費帳戶
- entertainment expense交際費,招待費
- entertainment tax筵席稅,娛樂稅
- entitlement賦予權利
- entity主體,個體
- entity theory會計個體論,會計主體論
- entrepreneur企業家
- entrepreneur ability企業家能力
- entrust委托,信任
- entry分錄,入帳
- entry clerk記帳員
- entry value入帳價值,買入價值
- environmental accounting環境會計
- Environmental Accounting Project環境會計計劃
- environmental audit環境審計
- environmental auditor環境審計師
- environmental impact analysis環境影響分析
- environmental impact statement環境影響報表
- environmental managerial accounting 環境管理會計
- environmental postulates環境假設
- EPS/price ratio每股收益÷價格比率
- 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
- equitable obligation衡平法債務
- equity產權,業主產權,衡平法
- equity account產權帳戶
- equity accounting產權會計
- equity capital產權資本
- equity capital to long-term debt ratio產權資本對長期債務比率
- equity capital to total debt ratio產權資本對債務總額比率
- equity capital turnover產權資本周轉率
- equity cushion產權資本緩衝作用
- equity dilution產權削減,產權稀釋
- equity financing產權籌資
- equity gearing產權轉動作用
- equity income產權收益
- equity joint-venture產權式聯合經營,合資經營
- equity method產權法
- equity of redemption贖回產權
- equity ratio產權比率
- equity receiver產權接管人,清算財產管理人
- equity security產權證券
- equity share產權股
- equity share capital產權股資本
- equity theory產權理論
- equity transaction產權業務
- equity turnover產權周轉率
- equivalent cash約當現金
- equivalent exchange等價交換
- equivalent unit約當產量
- erase擦除
- Ernst young安永會計師事務所
- 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自動調增承付款項
- escalation price自動調贈價格
- escalator clause自動調增條款
- 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
- escrow account代管帳戶
- escrowee代管財產受托人
- estate財產,房地產;遺產
- estate accounting 遺產會計
- estate agent不動產經紀人
- estate corpus遺產本金
- estate income遺產收益
- estate tax遺產稅
- estimate估算,測算;概算
- estimated cost估算成本
- estimated liabilities估計負債
- estimated realizable value估計變現價值
- estimated revenue估計營業收入
- 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估價員,估價師
- estoppel certificate不許反悔證明書
- ethical decision道德決策
- ethical investment道德投資
- ethical training道德培訓
- ethics line道德熱線
- 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
- European Accounting Directives歐洲會計指令
- European Auditing Research Network歐洲審計研究互聯網
- European Bank for Reconstruction and Development歐洲復興開發銀行
- European Central Bank歐洲中央銀行
- European depositary receipt歐洲證券存單
- European Economic Community歐洲經濟共同體
- European finance and accounting association歐洲財會協會
- European option歐式期權
- European Options Exchange歐洲期權交易所
- European Union歐洲聯盟,歐盟
- European Union accounting regulation歐洲聯盟會計規章
- Eurosterling歐洲英鎊
- evaluation of asset資產估價
- evaluation of internal control內部控制評價
- evasion of taxation逃稅
- even account兩平帳戶
- even事項,節點
- evergreen loan長久有效貸款
- evergreen clause長久有效條款
- evidence證據
- evidential document證明單據,書面證明
- exact interest實計利息
- exact value精確值
- ex-all除全部權利
- examination審查,檢查;職稱考試
- examination scope檢查範圍
- 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超額流動性
- excess material requisitions超額領料單
- excess of cost over net assets acquired盤購價高於資產凈值
- excess of net assets acquired over cost資產凈值高於盤購價
- 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剩餘股票
- exchange交易,兌換,匯兌,交易所
- exchangeability可交換性
- exchange arbitrage套匯
- exchange broker外匯經紀人
- exchange contract遠期外匯合同,期匯合同
- exchange dealer外匯經銷商
- exchange depreciation匯率下降
- exchange exposure外匯風險暴露程度
- 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外匯匯率類型
- exchange rate quotation外匯牌價
- exchange risk外匯風險,匯兌風險
- exchange settlement外匯結算,結匯
- exchequer國庫,財政部
- exchequer bill短期國庫券
- exchequer bond長期國庫券
- excise licence執照稅
- exciseman稅務官員
- excise tax貨物稅,消費稅
- exclusionary clause除外責任條款
- exclusionary subsidiary不計列合併報表子公司
- exclusionary agency獨家代理
- exclusive licence獨家專利權
- ex-coupon不附息票
- ex-dividend除股利
- ex-dock目的港碼頭交貨價格
- executed consideration已履行訂約要因,已履行對價
- 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
- 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
- exemption of debt豁免債務,免除債務
- 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預購價格
- ex-factory賣方工廠交貨價格
- 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現行使用價值
- exit price脫售價格
- exit value脫售價值
- exit value accounting脫售價值會計
- ex-mill工廠交貨
- exogenous variable外生變數
- expanded scope audit擴大範圍的審計
- expansion擴展,發展
- expectation預期
- expected annual volume預期年度業務量
- 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
- 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經驗曲線效應
- expert system專家信息系統
- expiration date期滿日期,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,出口往來帳戶
- 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
- export broker出口經紀人
- 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出口客帳代理經營
- export finance company出口金融公司
- export house出口商行
- export-import bank進出口銀行
- 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事後
- exposure draft公佈草案,征求意見稿
- exposure to exchange risk外匯風險暴露程度
- express condition書麵條件
- express trust書面信托
- expropriation徵用
- ex-rights除權
- extended coverage增加保險範圍
- extended maturity延長貸款期限
- 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抽查範圍
- external accounting外部會計
- 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,外部增長
- externalities外部效應
- external storage外存儲器
- external transaction外部業務
- 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
- 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賣方倉庫交貨價格
- ex-warrant除證
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