注册会计师

中大网校注册会计师考试帮您备战2013年注册会计师考试，结合2013年注册会计师考试大纲，特编辑整理了注册会计师考试科目《财务成本管理》英语词汇汇总，希望对您参加本次考试有所帮助!

 Estimates for the year ending 31 March 19XX Volume II--Fund Accounts 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷二──基金帐目》

estimates of expenditure 开支预算

Estimates of Gross Domestic Product 《本地生产总值估计》

Euro 欧罗；欧元

Eurobond 欧洲债券

Euroclear 欧洲结算系统

Euroclear Clearance System Co-operative 欧洲结算系统公司

Eurocurrency credit market 欧洲货币信贷市场

Eurodollar 欧洲美元

Eurodollar bond 欧洲美元债券

Eurodollar deposit rate 欧洲美元存款利率

Eurodollar futures 欧洲美元期货

Eurodollar market 欧洲美元市场

Eurodollar rate 欧洲美元利率

Euromoney 欧洲货币

European Bank for Reconstruction and Development [EBRD] 欧洲复兴开发银行

European Commission 欧洲委员会

European Common Market 欧洲共同市场〔共市〕

European Community [EC] 欧洲共同体

European Council 欧洲理事会

European Currency Unit [ECU] 欧洲货币单位

European Development Fund [EDF] 欧洲发展基金

European Economic Community [EEC] 欧洲经济共同体〔欧共体〕

European Futures Clearing Corporation B.V. [Amsterdam] 欧洲期货结算有限公司〔阿姆斯特丹〕

European Investment Bank 欧洲投资银行

European Monetary System [EMS] 欧洲货币体系

European Monetary Union 欧洲货币联盟

European Options Clearing Corporation Holding B.V. [Amsterdam] 欧洲期权结算控股有限公司〔阿姆斯特丹〕

European Options Exchange [Amsterdam] 欧洲期权交易所〔阿姆斯特丹〕

European Social Fund [ESF] 欧洲社会基金

European Union [EU] [developed from the European Community] 欧洲联盟〔欧盟〕〔前身为欧洲共同体〕

Euroyen 欧洲日圆

Euroyen loan 欧洲日圆贷款

evade payment of tax 逃缴税款

evidence of payment 付款证据

ex all [x.a.] 除净

ex coupon [x.c.] 无息票

ex dividend [x.d.] 除息；除股息

ex gratia extinguishment allowance 特惠结业津贴

ex gratia grant 特惠补助金

ex gratia payment 特惠津贴；特惠金

ex rights [x.r.] 除权；除认股权

ex warrant 除证；不附认股权证

examination 审查；讯问；研讯

excess 盈余；超出额；免赔额

excess liquidity 额外流动资金

excess tax paid 多缴的税款

excess value 超额价值

excessive interest rate 过高利率

exchange 兑换；汇兑；交易所

exchange account 兑换帐

exchange bank 外汇银行

Exchange Banks' Association, Hong Kong 香港外汇银行公会

exchange broker 外汇经纪

exchange clearing agreement 外汇结算协定

exchange company 交易所公司

exchange compensation allowance 汇率补偿津贴

exchange contract 外汇合约

exchange contract cancellation note 外汇合约撤销单

exchange control 外汇管制

Exchange Fund 外汇基金

Exchange Fund Advisory Committee [Hong Kong Monetary Authority] 外汇基金谘询委员会〔香港金融管理局〕

Exchange Fund bill 外汇基金票据

Exchange Fund Bills Programme 外汇基金票据计划

Exchange Fund Debt Certificate 外汇基金债务证明书

Exchange Fund debt instrument 外汇基金债务票据

Exchange Fund Guarantee Scheme 外汇基金保证计划

Exchange Fund Investment Limited [EFIL] 外汇基金投资有限公司

Exchange Fund note 外汇基金债券

Exchange Fund Notes Programme 外汇基金债券计划

exchange gain 汇兑增益

exchange loss 汇兑损失

exchange market 外汇市场；汇兑市场

Exchange Member 交易所会员

exchange memo 兑换水单

exchange position 外汇头寸

exchange premium 外汇升水；汇兑溢价

exchange quotation 外汇行情

exchange rate 汇率

exchange rate contract 汇率合约

exchange rate fluctuation 汇率波动

exchange rate index 汇率指数

exchange rate mechanism 汇率机制

exchange rate movement 汇率变动

exchange risk 外汇风险

exchange surcharge 汇兑附加费；汇兑附加税

exchange transaction 兑换交易

exchange value 汇兑价值；交换价值

exchange value of the Hong Kong dollar 港元汇价

exchange-based short selling activity 经交易所进行的卖空活动

exchange-traded derivative 在交易所买卖的衍生产品

excise duty 消费税

excluded property 除外财产

excluded reserve 除外储备

exclusive of rates 不包括差饷

exclusive right 专有权；独有权

exclusivity 专营权

Executive Board of International Monetary Fund 国际货币基金组织执行董事会

Executive Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 执行委员会〔香港期货交易所有限公司〕；常务委员会〔香港联合交易所有限公司〕

executive director 执行董事；执行理事

Executive Director (Banking Policy) of Hong Kong Monetary Authority 香港金融管理局助理总裁（银行政策）

Executive Director (Banking Supervision) of Hong Kong Monetary Authority 香港金融管理局助理总裁（银行监理）

Executive Director (External) of Hong Kong Monetary Authority 香港金融管理局助理总裁（外事经研）

Executive Director (Monetary Policy and Markets) of Hong Kong Monetary Authority 香港金融管理局助理总裁（货币政策及市场）

Executive Director of Securities and Futures Commission 证券及期货事务监察委员会执行董事

Executive Director (Reserves Management) of Hong Kong Monetary Authority 香港金融管理局助理总裁（储备管理）

executor 遗嘱执行人

executor of small estates 小额遗产的遗嘱执行人

exempt dealer 获豁免交易商

exempt from tax 获豁免缴税

exempt investment adviser 获豁免投资顾问

exempt person 获豁免的人

exempt sum 豁免款项

exempted institution 获豁免机构

exempted loan 受豁免的贷款

exemption 豁免

exemption certificate 豁免证明书

exemption clause 免责条款；豁免条款

exemption from estate duty 豁免遗产税

exemption from property tax 豁免物业税

exemption from rates 豁免差饷

Exemption From Salaries Tax Order 豁免薪俸税令

exemption from stamp duty 免缴印花税

exercise period 行使期

exercise price 行使价格

existing controller 现有控权人

existing licence 现行有效的牌照

existing loan 现有贷款

expectancy of value 预期值

expenditure 支出；开支；费用

expenditure approach 支出计算法；开支计算法

expenditure baseline 开支基线

expenditure commitment 开支承担

expenditure component 开支项目

expenditure for the services of the government 政府服务开支

expenditure guideline 开支指引

expenditure on scientific research 科学研究开支

expenditure on the gross domestic product 本地生产总值开支

expenditure outturn 开支结算

expenditure pattern 开支模式；消费模式

expenditure rang

（责任编辑：中大编辑）