E_会计词典_温州集讯信息技术有限公司

1、E_

E & OE

E-commerce

e-trailers

2、EA

EAFE

early repayment tax clause

earmark　

earmarked grant

earmarked growth

earmarked surplus

earned income　

earned income credit

earned premium　

earned revenue receivable

earnest

earning　

earning capacity

earning of capital

earnings after tax

earnings available for ordinary shareholders

earnings before interest and income tax[EBIT]

earnings before interest，taxes，depreciation，amortization，and rent[EBITDAR]

earnings before interest，taxes，depreciation，and amortization[EBITDA]　

earnings coverage ratio

earnings dilution

earnings estimate

earnings multiplier

earnings of capital

earnings per share

earnings quality

earnings record

earnings retained

earnings surprises

earnings target

earnings tax　

earnings yield　

earnings-dividend ratio

earnings-generating capacity　

earn-out agreement　

ease　

East Asian Economic Rim

easy market

3、EB

EBIT

EBITDA

EBITDAR　

4、EC

ECM　

ECO

econometric model

econometrician　

econometrics　

economic adjustment　

economic aggregate

economic analysis

economic and technical development zone

economic appraisal

economic batch quantity

economic benefits

economic bubble

economic collapse　

economic community

economic cooperation zone　

economic crisis

economic depression

economic efficiency

economic entity

economic exposure

economic fluctuation

economic forecast

economic foundation

economic fundamentals

economic geography　

economic globalization

economic growth

economic growth and social progress

economic growth mode

economic growth point

economic growth rate

economic implication

economic income

economic indicator

economic infrastructure　

economic integration　

economic interest　

economic life　

economic lot size　

economic miracle

economic obligation

economic order quantity[EOQ]　

economic outlook　

economic performance

economic planning　

economic policy

economic potential

economic profits

economic prospect　

economic recession

economic recovery

Economic Reporter

economic resource

economic restructure

Economic Review Committee

economic sanction

economic sector

economic service　

economic situation

economic slowdown

economic stagnation　

economic support

economic system

economic take-off　

Economic Value Added[EVA]　

economic variable

economic viability

economically active person

economically feasible

economics

economics of industry

economics of management

economics of scale

economies of scope

economy

economy measure　

economy of scale　

economy prediction

ECU

5、ED

edge down

edge up

EDI

education

education subvention

Edward Wong Credit Limited

6、EE

EEC

7、EF

effect of changes in fixed cost

effect of changes in unit variable

effective

effective annual rate

effective demand　

effective duration

effective exchange rate　

effective income tax rate

effective interest rate　

effective interest rate method

effective interest rate method of amortization

effective internal control　

effective price

effective rate of return

effective tax rate

effective yield　

efficiency

efficiency audit

efficiency bonus　

efficiency in operation

efficiency ration

efficiency variance

efficient

efficient market　

efficient market hypothesis

efficient portfolio

effort-expended method

EFT　

8、EI

EITF

9、EL

elasticity of price

electronic banking

electronic broker　

electronic cash register

electronic clearing system

electronic data interchange[EDI]

electronic data processing

electronic exchange

electronic financial calculator

electronic funds transfer at point of sale　

electronic funds transfer system

electronic funds transfer[EFT]

electronic mail　

electronic money

electronic office

electronic payment system　

electronic point of sale

electronic trading system　

element of cost　

elements of financial statement

eligible

eligible bill　

eligible liabilities

eligible paper　

elimination

10、EM

embargo

embedded audit facility

embedded control performance

embedded option

emergency credit　

Emergency Relief Fund

emerging

emerging industry

Emerging Issues Task Force[EITF]

emerging market

emerging market economy

emerging market fund　

emerging nation　

emolument

emphasis of matter　

employed capital　

employed population

employee　

employee benefit plan

employee benefits

employee buyout　

employee contribution plan

employee earnings

employee net pay

employee pension

employee report　

employee retirement fund

Employee Retirement Income Security Act

employee share ownership trust　

employee stock ownership plan

employee’s association

employee’s insurance fund　

employees’bonus　

employees’fringe benefits

employees’share scheme

Employee’s Withholding Allowance Certificate

employees’representative　

employer

employer’s association　

employer’s liability insurance

employer’s payroll taxes

employment

employment agency

employment application

employment certificate

employment contract　

employment costs

employment income

employment of funds

employment opportunities　

employment policy

employment report

EMU

11、EN

encash　

encourage investment

encourage merger　

encryption

end investor　

end product

endaka（Japanese）

ending inventory　

end-of-day sweep　

end-of-period procedures in a periodic inventory system

endorse

endorsee

endorsement

endorsement in blank

endorser　

endowment insurance

end-user

energy audit　

energy cost

energy crisis　

enforcement measure

enforcing payment　

engagement completion document

engagement documentation

engagement letter

engagement partner　

engagement quality control review

engagement team　

engineer　

engineered costs　

Engineering Change Order[ECO]

engineering changes

enlarge the right of self-management

entrepreneurial courage

entrepreneurial spirit　

enterprise accounting

Enterprise Content Management[ECM]

enterprise contract management responsibility system

enterprise cost

enterprise development fund

enterprise fund

enterprise investment scheme

enterprise law　

enterprise multipler

enterprise solely funded by the State　

enterprise value

enterprises’management mechanisms

entertainment duty　

entertainment expense

entertainment tax　

entity

entity accounting

entity capital　

entity theory　

entity view

entity’s risk assessment process

entrepreneurship

entrustment basis

entry　

entry value

environmental audit

environmental performance report　

12、EO

EOQ

13、EQ

equal employment opportunity

equal-instalment depreciation

equal competition

equation method

equilibrium

equipment financing

equipment replacement

equipment trust certificate

equipment-trust bond

equitable apportionment

equitable benefit

equitable charge　

equitable estate

equitable interest　

equitable mortgage

equitable owner　

equity

equity accounting　

equity adjustments

equity arbitrage

equity capital　

equity capital to total debt ratio　

equity capital transaction

equity capital turnover　

equity carve-out

equity dilution

equity earnings　

equity financing

equity fund

equity holding　

equity instruments　

equity interest

equity investment

equity joint venture　

equity loan

equity method　

equity method of accounting

equity multiplier

equity of redemption　

equity ownership

equity reporting

equity risk premium　

equity securities

equity share capital

equity to assets ratio

equity to debt ratio

equity trading system

equity transaction

Equity Unit Investment Trust

equity-linked note　

equity-related contract

equivalent cash

equivalent unit（s）

equivalent units of production

14、ER

Ernst and Young

error

errors and omission excepted　

errors causing unequal trial balance

15、ES

escalator clause　

escheat　

escrow

escrow agreement

ESF

established fiscal policy

established securities market　

establishment ceiling　

estate

estate accounting

estate duty account　

estate planning　

estimate

estimate based on analysis of receivables

estimate budget　

estimate of uncollectible

estimated accrued land value incremental tax pay-able　

estimated annual rental　

estimated assessment

estimated assets　

estimated expenditure

estimated growth rate

estimated income　

estimated income tax payable

estimated liabilities

estimated liabilities under product warranties　

estimated net profit

estimated realizable value

estimated residual value

estimated revenue　

estimated salvage value

estimated tax　

estimated useful life

estimated warranty liabilities

estimating by gross profit method

estimating uncollectible based on analysis of　

estimation

estimation sampling　

estimation transactions

16、ET

ethical standards

ethics　

17、EU

EU

Euro

Euro commercial paper

Euro Bank

Eurobond　

Eurocurrency　

Eurocurrency market

Eurodollar

Eurodollar futures

Eurodollar market

Euroequity market

Euromarket

Euromoney

Euronote

European Accounting Association

European Central Bank　

European Commission

European Common Market

European Community　

European Council　

European Currency Unit[ECU]

European Economic Community

European Investment Bank

European Monetary System

European option

European Options Exchange

European Social Fund[ESF]

European Union[EU]

Euroyen　

18、EV

EV

EVA　

evade payment of tax

evaluate

evaluating of results of audit procedures

evaluation

evaluation of asset

evaluation of internal control

evaluation of performance

evaluation principle　

evaluation sheet

evaluator

even

even lot　

event　

event of default　

events accounting

events after the balance sheet date　

evidence　

evidence of payment

evidence of title

evidential matter

19、EX

ex

ex-all

ex ante

ex-coupon

ex gratia payment

ex gratia pensions　

ex–rights

ex warrant

examination of title　

examine

ex-capitalization

except for

exception principle

exceptional

exceptional case

exceptional court

exceptional items

excess　

excess capacity

excess earnings accumulation tax

excess liquidity

excess reserves

excess return　

excess tax paid　

excess VAT paid（or overpaid VAT）

excessive

excessive amount of currency issue　

excessive consumption　

excessive growth　

excessive inflation　

excessive interest rate

excessive production capacity　

excess-profit tax

exchange

exchange account

exchange bank　

exchange broker

exchange charge

exchange cheque

exchange clearing agreement

exchange company

exchange contract

exchange control　

exchange cross rates　

exchange dealer

exchange distribution　

Exchange Fund Bill

Exchange Fund Bill　

Exchange Fund Note

exchange gain and loss

exchange market

exchange member

exchange memo　

exchange position　

exchange premium

exchange privilege　

exchange quotation　

exchange rate risk

exchange rate contract

exchange rate fluctuation

exchange rate index

exchange rate mechanism

exchange rate movement

exchange stocks

exchange surcharge

Exchange Tax　

exchange traded fund　

exchange transaction

exchange value　

exchangeable debt

exchangeable security　

exchange-traded derivative

excise tax

excluded property

exclusion clause　

exclusion ratio

exclusions

exclusive

exclusive agreement

exclusive of rates　

exclusive right

exclusive sale　

ex-dividend

ex-dividend date　

ex-dock

execute　

execution of contract

executive

executive board

executive committee

executive compensation

executive director

executive power

executive share option scheme

executive stock acquisition plan　

executor

executor of small estates　

executory contract

executory cost　

executory lease

executrix

exempt

exempt commodity

exempt corporation

exempt from tax

exempt income　

exempt investment advise

exempt sum

exempt supplies

exempted institution

exempted loan　

exempted security

exemption amount

exemption certificate

exemption clause

exemption from estate duty　

exemption from property tax

exemption from rates

exercise price　

exhaust price　

exhibit

existence

existing auditor

existing controller

existing license

existing use value

exit strategy　

expanded scope audit

expatriation tax

expectancy of value　

expectation

expectation gap

expected

expected annual volume

expected capacity　

expected cash flow

expected deviations rate

expected earning　

expected error　

expected monetary value

expected profit

expected return

expected standard

expected useful life

expected value　

expendable

expendable net assets

expendable trust fund　

expenditure approach

expenditure baseline

expenditure commitment

expenditure component

expenditure guideline　

expenditure on capital account

expenditure outturn　

expenditure pattern

expenditure range

expenditure reduction

expenditure survey　

expenditure variance

expense　

expense account

expense allocation

expense budget　

expense center　

expense control　

expense distribution

expense ledger　

expense loss　

expense payable

expense variance

expenses of bankruptcy proceedings

experienced auditor　

expert

expiration date

expired cost　

explanatory

explicitly

exploitation license　

exploitation right

exploration expenditures

exponent

exponential smoothing

export　

export earnings

export financing　

export of capital　

export of goods and services

export performance

export tax

export tax relief

exporter of services

export-oriented　

exposure

exposure draft　

express trust　

extended credit

extendible bonds

extension

extensive economy

extensive management

extent of tests of control　

external account　

external assets

external audit　

external auditor　

external claim　

external commercial relations

external competitiveness

external confirmation

external document　

external equilibrium

external failure cost

external financing

external investor

external liabilities

external reporting

external review reports

external sovereign debt　

external trade　

external transaction

externally oriented economy　

extinguishment allowance

extinguishment of debt

extra allowance

extra charge　

extra cost

extra statutory concession　

extraordinary depreciation

extraordinary gain　

extraordinary general meeting　

extraordinary items

extraordinary loss

extraordinary repair

extraordinary resolution

extraterritorial income exclusion

extrinsic value

ex-warrant

ex-works　