财务英语词典EFG部分

Earmarked surplus 指定用途盈馀 C0K: ffv;<  
Earned income 已获收益 FrUqfTi+W  
Earned surplus 营业盈馀；赚得盈馀 eM 5#L,Y{  
Earnest money 购货定金 :h |]j[2p  
Earning capacity value 收益力价值 Q-!gO  
Earning power 收益力；赚得力 8MI8~
 
Earning rate 收益率；赚得率 n*Dn{ 7v#z  
Earnings 业务收益 gwsIzYV  
Earnings capitalized value 收益资本化价值 a|=^   
Earning surplus 营业盈馀 !V(r p80  
Effective rate of interest 实际利率 ;2\6U;  
Electric power cost 电力成本 /:Gy .  
Elimination 销除 -|^)8  
Employees’ bonus 职工酬劳金  T&MhSJf#  
Employees’ insurance fund 职工保险基金 UKZ)Bo o  
Employees’ insurance fund 保险金 <K<#)mcv  
Employees’ pension fund 职工恤养基金 oQ,<Yx%E3  
Employees’ savings fund(s) 职工储金 "OK[uug  
Employees’ liability insurance 职工伤害保险 /5/gnpC  
Employment department expenses 雇工部费用 GM'yOJo  
Encumbrances 保留数；不动产上的负担 }.&;NgZS  
Ending inventory 期末盘存；期末存货 :>;F4gGVG  
Endorsement (endorsement) 背书 Xpn\TD<_I  
Endorsement without recourse 免除担保付款的背书 #"rK1Z  
Endorser 背书人 o h\$u5  
Endowment fund 留本基金 isd-b]@:Lc  
Endowment insurance 储蓄保险；养老保险 $.,B2}'  
Endowment memorandum 业务备忘录 n`&D_AbQ  
Entering to the register 注册；登记 .
4[3r[  
Enterprise 企业 [V:~j1{3  
Entertainment 交际费 f+uyO7  
Enterpot 转运口岸；税关货机 aMY@**^v  
z5]6"v-  
Entry 记录；分录 aMhVO(+FW  
Equal installment system 等额分期付（收）款制 r5S/lp+Y+N  
Equalization reserve account 平均准备帐户 ^ZQMRNP{r  
Equalizing dividend 调剂压年股 .
waw=C  
Equated maturity 平均期日 .6C/,rQ?c  
Equilibrium; balancing 平衡 3< ?+Yhq  
Equipment trust bonds 设备信托公司债 Mt-r`W3 q  
Equitable interest 衡平权利 #Z2'Y[@.  
Equitable rate base 公平费率基础（公用事业用） J@I>m N1\  
Equity ratio 主权比率；衡平权比率 R#4l"   
Errors in posting 过帐错误 CZ3oX#b  
Errors of commission 记帐错误 F1@Po1VTD  
Errors of compensation 相抵错误 BeVDTk:  
Errors of omission 遗漏错误 )C8^'*!  
Errors of principles 原理错误 CXuD%H]tx  
Estate 遗产；财产 I </P_:4G  
Estate accounting 遗产会计 ]LC4rS  
Estate corpus 遗产本值 2L4[~>  
Estate income 遗产收益 .pUB.l$)  
Estate tax遗产税 CXrOb+  
Estimate 估计 3k)xzv%r`  
Estimated balance sheet 估计资产负债表 kzZgNv#G;  
Estimated costs 估计成本 FLMiW]?x  
Estimated cost system 估计成本制度 .Od:#(aq  
Estimated cost value 估计成本价值 )4ek!G]Rb  
Estimated life 估计寿命；估计年限 1
7~Pc  
Estimated loss form sales 预计销售损失 s1 >8uW  
Estimated loss from sales valuation of merchandise inventory 按售价估计存货损失 aH6j,R%  
Estimated market value 估计市价 n{4iW_/D  
Estimated physical life 估计实际年限 QPf\lN/$4d  
Estimated profit and loss statement 估计损益表 u<:uL  
Estimated profit form sales 预计销售利益 M$EF 8  
Estimated revenue 岁入预算数；预计营业收入 @:zC!dR)G  
Estimated service life 估计使用所限 )W\)kDh!  
Estimated statement 估计表 AJ/Hw>>$?m  
Estimates 估计；概算 i<Ms2^  
Estimates of expenditure(s) 风气出概算书 VzSkqWF/"  
Estimates of revenue 岁入概算书 t_Eivm-,B  
Estimating cost system 估计成本制 m%J?5rR3  
Evidence record 凭证记录 bnfeZR1m_  
Evidences 凭证 oX)a6FXK>  
Exact quantity 确数 4}N+o+  
Excess capacity 超额（生产）能量 KN_n:`cH{  
Excess earnings 超额收益 h:Gs9]Lvtv  
Excess profit tax 过分利得税 %t_'rv  
Exchange 兑换；汇兑 ;,U@zB;\%(  
Exchange commission 兑换佣金 e[x,@P`  
Exchange movement 汇兑价变动 JL_(%._J  
Exchange premium 贴进 bzpi7LKN  
Exchange rate 汇价 jR1^e$  
Excise tax 营业税 D`n<!"xg@$  
Extraordinary profits 非常利益 C|H`.|Q  
Extraordinary receipts 特殊门收入 j*8Z
e!^  
f4<~_ZGr  
Face value 面值 71Q`B#t0'Z  
Factor 代理人；成本中心 )+G0m,n  
Factor rate 成本中心分配率 "j`T'%EV  
Factory account 工厂会计 vIi&D;  
Factory book – dipping 工厂（业）薄记 +Rd\*b  
Factory books 工厂帐薄 r_ 9"^Er  
Factory burden 工厂负荷 .h
w(;  
Factory cost 制造成本（同manufacturing cost） ViOXmK"  
Factory cost sheet 制造成本单 t(,2x%{  
Factory expense ledger 制造费用分类帐 WFug-#;e  
Factory expenses analysis 制造费用分析 '6WZi|(a  
Factory journal 工厂日记帐 5 U_ar   
Factory ledger 工厂分类帐 MmfshnT N  
Factory ledger controlling account 工厂分类帐统制帐户 `EP-Qlm  
Factory order 生产通知单；在制品成本单 %&O'>L  
Factory overhead 制造费用（同manufacturing expenses） 5',b~Pp  
Factory service cost工厂服务成本 '~6l 6wi  
Factory supplies工厂供应品 DqH]FS?]  
Fair average quality 中等品质 /X\:3P  
Fair market value 公平市价 xUs1-O1i  
Fair value 公平价值 t1l
4mdp  
Fallacious deferred charges 虚伪迤借项 1$c[G}h  
False entry 假记录 Ac,bf 8C  
Favorable balance 有利差额 Yceex}X*5  
Fees 规费；公费；费 TkjZI}]2  
Fictitious accounts receivable 虚伪应收帐款 |i'w"Tz4  
Fictitious assets 虚伪资产 Z5

>}  
Fictitious capital 虚伪资本 p
["20?^  
Fiduciary accounting 财产信托会计 cp 7;~i3  
Fiduciary loan 信用借款；信用放款 v/C*?/ ~  
Filling 归档 fL R.2vJ  
Final account 决算 2W`<P2IA  
Final budget 核定预算 UXV>#U?  
Final cost 最后成本 
ehYGw2  
Final inventory 期末存货 c:G0 =5  
Final report 决算书（报告） Ja6PX P]'  
Final settlement of account 决算 bG9$&,  
Final statement 决算表 E?P:!V=_  
Final value 终价 HTUY|^^D  
Financial accounts财务帐户 ns[Q %_  
Financial budget财务预算 p^QB^HEV  
Financial condition财务状况 dy*CDRU4  
Financial control财务统制 T8rf+B/.L  
Financial expense 财务费用 %7bZnK`C  
Financial income财务收益 kUG3_ *1 .  
Financial investigation 财务调查 Tb6c]?'U  
Financial management expense 财务管理费用 (Q09$  
Financial operation 财务经营 p94 w0_m@|  
Financial position 财务地位 9>"To  
Financial position statement 财务地位表；资产负债表 7o]p0iLej  
Financial ratio 财务比率 aBLE:v  
Financial report 财务报告 )cy_d!  
Financial standards 财务标准 oLXQ#{([  
Financial statements 决算表 A"@C }f  
Financial structure 财务结构 "K8<X  
Financial transaction 财务事项；财务交易  PiRbdl  
Financial year 会计年度；财政年度 `8 Dgk}  
Fine quality 优良品质 X192Lar  
Fine cost 完工成本 S/ Y1NH  
Finished goods (products; stock) 制成品 ,&sBa{0  
Finished jobs 已成工作 ~pqp`  
Finished parts 制成零件 By8C-jD  
Fire insurance 为灵保险 g=;c*{  
Fire loss adjustment 火灵损失调整 w K[xLf  
Fire policy 火险保单 g|PVOY+|^  
Firm sale contract 确定销售契约 :G|
Jcl=r  
First budget reserve 第一预备金 ".qh]RVjV
 
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