Earmarked surplus 指定用途盈馀 rrK&XP&
Earned income 已获收益 1iq,Gd-G.
Earned surplus 营业盈馀；赚得盈馀 70,V>=aJ
Earnest money 购货定金 %,$Ms?,n`
Earning capacity value 收益力价值 L(a&,cdh
Earning power 收益力；赚得力 !'>(r K$
Earning rate 收益率；赚得率 `YTagUq7
Earnings 业务收益 NNZ%jJy?=,
Earnings capitalized value 收益资本化价值 :0
,q>w
Earning surplus 营业盈馀 Le3H!9lbc
Effective rate of interest 实际利率 7Q,9j.
Electric power cost 电力成本 O]{3aMs!Y
Elimination 销除 T^LpoN/T
Employees’ bonus 职工酬劳金 ,KvF:xqA
Employees’ insurance fund 职工保险基金 g_lj /u]P
Employees’ insurance fund 保险金 6<sd6SM
Employees’ pension fund 职工恤养基金 ^V sX9
Employees’ savings fund(s) 职工储金 +`pS 7d
Employees’ liability insurance 职工伤害保险 S9~X#tpKe
Employment department expenses 雇工部费用 qfp,5 @p
Encumbrances 保留数；不动产上的负担 OO?d[7Wt0
Ending inventory 期末盘存；期末存货 aRSGI ja<L
Endorsement (endorsement) 背书 :1h1+b@,
Endorsement without recourse 免除担保付款的背书 3WdYDv]N}L
Endorser 背书人 yWI30hW
Endowment fund 留本基金 +"8 [E~Bih
Endowment insurance 储蓄保险；养老保险 HUF],[N
Endowment memorandum 业务备忘录 4 DhGp
Entering to the register 注册；登记 Ore>j+
Enterprise 企业 >*j cX ao^
Entertainment 交际费 0 p 6
Enterpot 转运口岸；税关货机 GM&< ?K1
=T_E]>FF9
Entry 记录；分录 +S z%2 Q
Equal installment system 等额分期付（收）款制 =Uy;8et
Equalization reserve account 平均准备帐户 7Mx F?
I
Equalizing dividend 调剂压年股 -Ky<P<@ezm
Equated maturity 平均期日 MW^(
Equilibrium; balancing 平衡 @9,=|kxK
Equipment trust bonds 设备信托公司债 Eb
8vnB#
Equitable interest 衡平权利 12 {F
Equitable rate base 公平费率基础（公用事业用） z L8Z8eh">
Equity ratio 主权比率；衡平权比率 O} #Ic$38
Errors in posting 过帐错误 UC u0
Xqf
Errors of commission 记帐错误 qV;E% XkkS
Errors of compensation 相抵错误 pm2-F]
Errors of omission 遗漏错误 _v/ w
,z
Errors of principles 原理错误 0B}O&DC%|
Estate 遗产；财产 Q!9
Estate accounting 遗产会计 <v=$A]K
Estate corpus 遗产本值 HZASIsl
Estate income 遗产收益 K20,aWBq;3
Estate tax遗产税 m&PfZ%'[
Estimate 估计 &9+] {jXF
Estimated balance sheet 估计资产负债表 -R]Iu\
Estimated costs 估计成本 #r|qi tL3
Estimated cost system 估计成本制度 ( HEi;
Estimated cost value 估计成本价值 lG lh/ B%
Estimated life 估计寿命；估计年限 JpRn)e'Z
Estimated loss form sales 预计销售损失 +TZVx(Z&A
Estimated loss from sales valuation of merchandise inventory 按售价估计存货损失 m
>Rdsn~l
Estimated market value 估计市价 &ir|2"HV
Estimated physical life 估计实际年限 K/YXLR +
Estimated profit and loss statement 估计损益表 <(!~s><.
Estimated profit form sales 预计销售利益 a'%eyN
Estimated revenue 岁入预算数；预计营业收入 qEvbKy}
Estimated service life 估计使用所限 E5$Fhc
Estimated statement 估计表 ,/ YTW@N
Estimates 估计；概算 `Hx JE"/
Estimates of expenditure(s) 风气出概算书 , rNv}
Estimates of revenue 岁入概算书 :anR/
Estimating cost system 估计成本制 [k]3#<sS
Evidence record 凭证记录 #Q1
|]
Evidences 凭证 K8Jsh F Ie
Exact quantity 确数 U+Vb#U7;
Excess capacity 超额（生产）能量 C)mR~Ey
Excess earnings 超额收益 z?Cez*.h>
Excess profit tax 过分利得税 <2 e[; $
Exchange 兑换；汇兑 goOw.~dZ'
Exchange commission 兑换佣金 S "/-)_{
Exchange movement 汇兑价变动 ,FwJ0V
Exchange premium 贴进 @Hl+]arU h
Exchange rate 汇价 P
@~) 9W
Excise tax 营业税 mgTzwE_\
Extraordinary profits 非常利益 Dqc2;>
Extraordinary receipts 特殊门收入 ; Kh!OBZFo
92ngSaNC
Face value 面值 H
LC I
Factor 代理人；成本中心 )|GYxG;8C
Factor rate 成本中心分配率 ]QQeUxi
Factory account 工厂会计 y@<&A~Cl^
Factory book – dipping 工厂（业）薄记 }/4),W@<
Factory books 工厂帐薄 m%b# B>J,n
Factory burden 工厂负荷 6(>,qt,9S
Factory cost 制造成本（同manufacturing cost） +~sqv?8
Factory cost sheet 制造成本单 +$F,!rV-s
Factory expense ledger 制造费用分类帐 8~F?%!X
Factory expenses analysis 制造费用分析 T:" .{h-i
Factory journal 工厂日记帐 <`?%Cz AO
Factory ledger 工厂分类帐 /!N=@z)
Factory ledger controlling account 工厂分类帐统制帐户 nX\mCO4
T
Factory order 生产通知单；在制品成本单 nb ?(zDJ8
Factory overhead 制造费用（同manufacturing expenses） 7 *
[
Factory service cost工厂服务成本 )i_:[ l6
Factory supplies工厂供应品 zZP/ C
Fair average quality 中等品质 Ug384RzHN
Fair market value 公平市价 >nvnU`\
Fair value 公平价值 Z:^ S
-h
Fallacious deferred charges 虚伪迤借项 a!f71k
r
False entry 假记录 b cT'!:
Favorable balance 有利差额 7#SfuZ0@
Fees 规费；公费；费 Q#*R({)GH
Fictitious accounts receivable 虚伪应收帐款 RS@[ +! :t
Fictitious assets 虚伪资产 ,`YIcrya:
Fictitious capital 虚伪资本 uvw1 _j?
Fiduciary accounting 财产信托会计 nrX+ '
Fiduciary loan 信用借款；信用放款 TQPrOs?
Filling 归档 /8Z&Y`G
Final account 决算 E}THG
=6
Final budget 核定预算 ~|N,{GaL
Final cost 最后成本 %|1s9?h7\
Final inventory 期末存货
Mz+vT0
Final report 决算书（报告） 3g5r}Ug
Final settlement of account 决算 `M(st%@n
Final statement 决算表 Jr= fc*f
Final value 终价 d @ l
Financial accounts财务帐户 !H<%X~| ,
Financial budget财务预算 jSRi
Financial condition财务状况 |[>yJXxEL@
Financial control财务统制 'KT(;Vof
Financial expense 财务费用 TCIbPs E
Financial income财务收益
%Pj}
Financial investigation 财务调查 F%af05L[
Financial management expense 财务管理费用 3-)}.8F
Financial operation 财务经营 lC ,~_Yb
Financial position 财务地位 w`3.wALb
Financial position statement 财务地位表；资产负债表 !
(viXV5
Financial ratio 财务比率 N:S2X+}(
Financial report 财务报告 Jf\`?g3#
Financial standards 财务标准 I N;9p w
Financial statements 决算表 K[
S>EITr
Financial structure 财务结构 7Cbr'!E\_V
Financial transaction 财务事项；财务交易 u47`&\
Financial year 会计年度；财政年度
2V u?Y
Fine quality 优良品质 YI > xxWA
Fine cost 完工成本 Wm5[+z|2?9
Finished goods (products; stock) 制成品 r KdsVW
Finished jobs 已成工作 pSI
Xv%1J
Finished parts 制成零件 8Q{9AoQ3'
Fire insurance 为灵保险 ~ _ tK.m3
Fire loss adjustment 火灵损失调整 )
LTV+?
Fire policy 火险保单 @ PhAg
Firm sale contract 确定销售契约 @~N"MsF3
First budget reserve 第一预备金 ]Y76~!N
hE'7M;
