注册会计师英语加试实用资料大全一(财务英语5)

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 range 开支范围；开支幅度
Expenditure Summaries 《开支摘要》
expenditure survey 消费统计调查
expenditure-based gross domestic product 以开支为计算基础的本地生产总值
expenditure-based gross domestic product estimate 以开支为计算基础的本地生产总值估计数字
expense 费用；支出；开支
expense disbursement 开支支出
expense loss 开支亏损
export credit 出口信贷
export earnings 出口收益
export financing 出口融资；出口信贷财务
export licence 出口许可证；出口证
export market development programme 出口市场拓展计划
export of goods and services 货物及服务出口
export performance 出口业绩
export value 出口货值
exporter of services 服务出口地
export-led 由出口带动
export-oriented 出口为主；出口导向
exposure 承受风险；收支差〔外汇〕
expressed in Hong Kong dollar 以港元计算
external assets 对外资产
external auditor 外聘核数师；外聘审计师
external claim 对外债权
external commercial relations 对外贸易关系
external competitiveness 对外竞争力
External Department [Hong Kong Monetary Authority] 外事经研部〔香港金融管理局〕
external equilibrium 对外均衡
external fund manager [Exchange Fund] 外聘投资经理〔外汇基金〕
external investor 外来投资者
external liabilities and claims 对外负债和债权
External Managers Division [Hong Kong Monetary Authority] 外聘投资经理处〔香港金融管理局〕
external price competitiveness 对外贸易价格竞争能力
External Relations Division [Hong Kong Monetary Authority] 对外关系处〔香港金融管理局〕
external sovereign debt 对外国债
external trade 对外贸易
externally oriented economy 以外贸为主的经济；倚赖对外贸易的经济
extinguishment allowance 结业津贴
extortionate stipulation 敲诈性的规定
extra allowance 额外津贴
extra statutory concession 法外宽减
extraordinary item 非经常项目；特殊帐项
extrapolation 外推法
extrinsic value 外在价值；非固有价值

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