[资料] 财务英语词典EFG部分

Earmarked surplus 指定用途盈馀 D9z|VIw8  
Earned income 已获收益 vd8{c7g:n  
Earned surplus 营业盈馀；赚得盈馀 {?yr'*  
Earnest money 购货定金 '0FhL)x?"T  
Earning capacity value 收益力价值 ?mwD*LN3o  
Earning power 收益力；赚得力 5=f|7yl  
Earning rate 收益率；赚得率 }K&7%N4LZ  
Earnings 业务收益 Y./2Ely  
Earnings capitalized value 收益资本化价值 m@^1JlH  
Earning surplus 营业盈馀 ;72T|e  
Effective rate of interest 实际利率 Rb.SY{}C  
Electric power cost 电力成本 V>b\[(=s  
Elimination 销除 $g sxO!G  
Employees’ bonus 职工酬劳金 sJDas,7>  
Employees’ insurance fund 职工保险基金 e:5bzk!~  
Employees’ insurance fund 保险金 *m#Za<_Gv  
Employees’ pension fund 职工恤养基金 N|6M
P e  
Employees’ savings fund(s) 职工储金 *3?'4"B{8  
Employees’ liability insurance 职工伤害保险 \Rp-;.I@6  
Employment department expenses 雇工部费用 k<"oiCE  
Encumbrances 保留数；不动产上的负担 6#HK'7ClL  
Ending inventory 期末盘存；期末存货 
LS917ci-  
Endorsement (endorsement) 背书 j!7{|EQFcl  
Endorsement without recourse 免除担保付款的背书 cj1cZ-  
Endorser 背书人 IkGfnXJ  
Endowment fund 留本基金 IyWI5Q"t  
Endowment insurance 储蓄保险；养老保险 H kQ)n3  
Endowment memorandum 业务备忘录 50o~ P!Lz|  
Entering to the register 注册；登记 |\7 ET[Xq  
Enterprise 企业 ~,i-8jl,  
Entertainment 交际费 `|ASx8_!  
Enterpot 转运口岸；税关货机 'coV^~qy  
[O?z@)dx  
Entry 记录；分录 ,}K7Dg^1  
Equal installment system 等额分期付（收）款制
HBu
[gh;b  
Equalization reserve account 平均准备帐户 V;,{}  
Equalizing dividend 调剂压年股 4X+ifZO  
Equated maturity 平均期日 xUa{1!Y8  
Equilibrium; balancing 平衡 Cd>WUw  
Equipment trust bonds 设备信托公司债 G}ob<`o|"  
Equitable interest 衡平权利 3%(N[&LU  
Equitable rate base 公平费率基础（公用事业用） F)'.g d  
Equity ratio 主权比率；衡平权比率 +h r@#n4A  
Errors in posting 过帐错误 L 8dc(Z%v  
Errors of commission 记帐错误 YTexv;VNb|  
Errors of compensation 相抵错误 \ywXi~+kUv  
Errors of omission 遗漏错误 '>' wK.  
Errors of principles 原理错误 K0}pi+=  
Estate 遗产；财产 a{qM2P(S  
Estate accounting 遗产会计 %\H|B0  
Estate corpus 遗产本值 Q2F+?w;,  
Estate income 遗产收益 q gLaa  
Estate tax遗产税 "6us#T  
Estimate 估计 9/ibWa\.  
Estimated balance sheet 估计资产负债表 /q5v"iX]T  
Estimated costs 估计成本 5[YDZ7g"~  
Estimated cost system 估计成本制度 hR Ue<0o:  
Estimated cost value 估计成本价值 /eOzXCSws  
Estimated life 估计寿命；估计年限 Db1pW=66:  
Estimated loss form sales 预计销售损失 +E.GLn2/  
Estimated loss from sales valuation of merchandise inventory 按售价估计存货损失 {O`w,dMOI  
Estimated market value 估计市价 $l|qk z  
Estimated physical life 估计实际年限 Gq }U|Z  
Estimated profit and loss statement 估计损益表 Ksy -e{n  
Estimated profit form sales 预计销售利益 @>)r}b  
Estimated revenue 岁入预算数；预计营业收入 jhg;%+KB  
Estimated service life 估计使用所限 :"IE  
Estimated statement 估计表 *Ie7{EhJ'  
Estimates 估计；概算 4y'OMRy  
Estimates of expenditure(s) 风气出概算书 {'2@(^3  
Estimates of revenue 岁入概算书 (;57Vw  
Estimating cost system 估计成本制 45MLt5^|  
Evidence record 凭证记录 d~`x )B(  
Evidences 凭证 D*F4it.  
Exact quantity 确数 W034N[9  
Excess capacity 超额（生产）能量 (Xq)py9  
Excess earnings 超额收益 8$ma;U d  
Excess profit tax 过分利得税 cn
FI &,FM  
Exchange 兑换；汇兑 %y|)=cm[  
Exchange commission 兑换佣金 ghX|3lI\q  
Exchange movement 汇兑价变动 ,XIz?R>;c  
Exchange premium 贴进 pm\x~3jHs  
Exchange rate 汇价 .$%Soyr?,  
Excise tax 营业税 00SbH$SU  
Extraordinary profits 非常利益 V {pj~D.E  
Extraordinary receipts 特殊门收入 C_n9T{k  
bV8!"{  
Face value 面值 z-LB^kc8oQ  
Factor 代理人；成本中心 USVqB\#  
Factor rate 成本中心分配率 )~+e`q  
Factory account 工厂会计 LwK+:4$  
Factory book – dipping 工厂（业）薄记 8g:;)u4$P  
Factory books 工厂帐薄 #DN0T' B  
Factory burden 工厂负荷 Yb/i{@AJ  
Factory cost 制造成本（同manufacturing cost） ` bdZ/*E  
Factory cost sheet 制造成本单 )E,\H@A  
Factory expense ledger 制造费用分类帐 LNa$ X5`  
Factory expenses analysis 制造费用分析 ]]&M@FM2z  
Factory journal 工厂日记帐 6X\ 2GC9  
Factory ledger 工厂分类帐 -W<vyNSr  
Factory ledger controlling account 工厂分类帐统制帐户 EloMe~a3  
Factory order 生产通知单；在制品成本单 ecgtUb8K  
Factory overhead 制造费用（同manufacturing expenses） ]_8qn'7  
Factory service cost工厂服务成本 Vm df8[5  
Factory supplies工厂供应品 +8#_59;x  
Fair average quality 中等品质 2Y>~k{AN%  
Fair market value 公平市价 WJ d%2pO]  
Fair value 公平价值 3`#6ACF  
Fallacious deferred charges 虚伪迤借项 6}(J6T46M[  
False entry 假记录 H{AMZyV0/d  
Favorable balance 有利差额 `AkIK*  
Fees 规费；公费；费 t2V0lyeL  
Fictitious accounts receivable 虚伪应收帐款 3VUWX5K?  
Fictitious assets 虚伪资产  X!j{o  
Fictitious capital 虚伪资本 v"MX>^/<  
Fiduciary accounting 财产信托会计 R'dSbn  
Fiduciary loan 信用借款；信用放款 H%1$,]F  
Filling 归档 g!`3{ /4  
Final account 决算 %"X-&1vV  
Final budget 核定预算 Dgql?+2$  
Final cost 最后成本 \NGC$p n  
Final inventory 期末存货 kwud?2E  
Final report 决算书（报告） YxGcFjJ  
Final settlement of account 决算 #-"VS-.<  
Final statement 决算表 8*SP~q  
Final value 终价 BYM3jXWi0v  
Financial accounts财务帐户 @f!AkzI  
Financial budget财务预算 phYDs9-K  
Financial condition财务状况 =9G;PVk|  
Financial control财务统制 I<=Df5M  
Financial expense 财务费用 6] z}#"  
Financial income财务收益 -#29xRPk  
Financial investigation 财务调查 _J]2~b  
Financial management expense 财务管理费用 ue8qIZH  
Financial operation 财务经营 2uk x (Z  
Financial position 财务地位 p8+/\Ee]B  
Financial position statement 财务地位表；资产负债表 7W9~1 .SC  
Financial ratio 财务比率 ^*^/]vM  
Financial report 财务报告 !]S=z^"<  
Financial standards 财务标准 n~Szf  
Financial statements 决算表 XNH4==4  
Financial structure 财务结构 sg'NBAo"  
Financial transaction 财务事项；财务交易 ^GYq#q9Q  
Financial year 会计年度；财政年度
u{bL-a8}  
Fine quality 优良品质 ~4)Y#IxL  
Fine cost 完工成本 bj"z8kP  
Finished goods (products; stock) 制成品 PaVO"y]C  
Finished jobs 已成工作 daOS8_py  
Finished parts 制成零件 3:|-#F*k{  
Fire insurance 为灵保险 KtTza5aF  
Fire loss adjustment 火灵损失调整 6~Wu
`  
Fire policy 火险保单 :HW>9nD
.  
Firm sale contract 确定销售契约 p(7QAd4  
First budget reserve 第一预备金 +AK:
(r  
s#lto0b"8