注冊會(huì)計(jì)師

中大網(wǎng)校注冊會(huì)計(jì)師考試幫您備戰(zhàn)2013年注冊會(huì)計(jì)師考試，結(jié)合2013年注冊會(huì)計(jì)師考試大綱，特編輯整理了注冊會(huì)計(jì)師考試科目《財(cái)務(wù)成本管理》英語詞匯匯總，希望對您參加本次考試有所幫助!

 Estimates for the year ending 31 March 19XX Volume II--Fund Accounts 《截至一九ＸＸ年三月三十一日為止的財(cái)政年度預(yù)算卷二──基金帳目》

estimates of expenditure 開支預(yù)算

Estimates of Gross Domestic Product 《本地生產(chǎn)總值估計(jì)》

Euro 歐羅；歐元

Eurobond 歐洲債券

Euroclear 歐洲結(jié)算系統(tǒng)

Euroclear Clearance System Co-operative 歐洲結(jié)算系統(tǒng)公司

Eurocurrency credit market 歐洲貨幣信貸市場

Eurodollar 歐洲美元

Eurodollar bond 歐洲美元債券

Eurodollar deposit rate 歐洲美元存款利率

Eurodollar futures 歐洲美元期貨

Eurodollar market 歐洲美元市場

Eurodollar rate 歐洲美元利率

Euromoney 歐洲貨幣

European Bank for Reconstruction and Development [EBRD] 歐洲復(fù)興開發(fā)銀行

European Commission 歐洲委員會(huì)

European Common Market 歐洲共同市場〔共市〕

European Community [EC] 歐洲共同體

European Council 歐洲理事會(huì)

European Currency Unit [ECU] 歐洲貨幣單位

European Development Fund [EDF] 歐洲發(fā)展基金

European Economic Community [EEC] 歐洲經(jīng)濟(jì)共同體〔歐共體〕

European Futures Clearing Corporation B.V. [Amsterdam] 歐洲期貨結(jié)算有限公司〔阿姆斯特丹〕

European Investment Bank 歐洲投資銀行

European Monetary System [EMS] 歐洲貨幣體系

European Monetary Union 歐洲貨幣聯(lián)盟

European Options Clearing Corporation Holding B.V. [Amsterdam] 歐洲期權(quán)結(jié)算控股有限公司〔阿姆斯特丹〕

European Options Exchange [Amsterdam] 歐洲期權(quán)交易所〔阿姆斯特丹〕

European Social Fund [ESF] 歐洲社會(huì)基金

European Union [EU] [developed from the European Community] 歐洲聯(lián)盟〔歐盟〕〔前身為歐洲共同體〕

Euroyen 歐洲日圓

Euroyen loan 歐洲日圓貸款

evade payment of tax 逃繳稅款

evidence of payment 付款證據(jù)

ex all [x.a.] 除凈

ex coupon [x.c.] 無息票

ex dividend [x.d.] 除息；除股息

ex gratia extinguishment allowance 特惠結(jié)業(yè)津貼

ex gratia grant 特惠補(bǔ)助金

ex gratia payment 特惠津貼；特惠金

ex rights [x.r.] 除權(quán)；除認(rèn)股權(quán)

ex warrant 除證；不附認(rèn)股權(quán)證

examination 審查；訊問；研訊

excess 盈余；超出額；免賠額

excess liquidity 額外流動(dòng)資金

excess tax paid 多繳的稅款

excess value 超額價(jià)值

excessive interest rate 過高利率

exchange 兌換；匯兌；交易所

exchange account 兌換帳

exchange bank 外匯銀行

Exchange Banks' Association, Hong Kong 香港外匯銀行公會(huì)

exchange broker 外匯經(jīng)紀(jì)

exchange clearing agreement 外匯結(jié)算協(xié)定

exchange company 交易所公司

exchange compensation allowance 匯率補(bǔ)償津貼

exchange contract 外匯合約

exchange contract cancellation note 外匯合約撤銷單

exchange control 外匯管制

Exchange Fund 外匯基金

Exchange Fund Advisory Committee [Hong Kong Monetary Authority] 外匯基金諮詢委員會(huì)〔香港金融管理局〕

Exchange Fund bill 外匯基金票據(jù)

Exchange Fund Bills Programme 外匯基金票據(jù)計(jì)劃

Exchange Fund Debt Certificate 外匯基金債務(wù)證明書

Exchange Fund debt instrument 外匯基金債務(wù)票據(jù)

Exchange Fund Guarantee Scheme 外匯基金保證計(jì)劃

Exchange Fund Investment Limited [EFIL] 外匯基金投資有限公司

Exchange Fund note 外匯基金債券

Exchange Fund Notes Programme 外匯基金債券計(jì)劃

exchange gain 匯兌增益

exchange loss 匯兌損失

exchange market 外匯市場；匯兌市場

Exchange Member 交易所會(huì)員

exchange memo 兌換水單

exchange position 外匯頭寸

exchange premium 外匯升水；匯兌溢價(jià)

exchange quotation 外匯行情

exchange rate 匯率

exchange rate contract 匯率合約

exchange rate fluctuation 匯率波動(dòng)

exchange rate index 匯率指數(shù)

exchange rate mechanism 匯率機(jī)制

exchange rate movement 匯率變動(dòng)

exchange risk 外匯風(fēng)險(xiǎn)

exchange surcharge 匯兌附加費(fèi)；匯兌附加稅

exchange transaction 兌換交易

exchange value 匯兌價(jià)值；交換價(jià)值

exchange value of the Hong Kong dollar 港元匯價(jià)

exchange-based short selling activity 經(jīng)交易所進(jìn)行的賣空活動(dòng)

exchange-traded derivative 在交易所買賣的衍生產(chǎn)品

excise duty 消費(fèi)稅

excluded property 除外財(cái)產(chǎn)

excluded reserve 除外儲(chǔ)備

exclusive of rates 不包括差餉

exclusive right 專有權(quán)；獨(dú)有權(quán)

exclusivity 專營權(quán)

Executive Board of International Monetary Fund 國際貨幣基金組織執(zhí)行董事會(huì)

Executive Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 執(zhí)行委員會(huì)〔香港期貨交易所有限公司〕；常務(wù)委員會(huì)〔香港聯(lián)合交易所有限公司〕

executive director 執(zhí)行董事；執(zhí)行理事

Executive Director (Banking Policy) of Hong Kong Monetary Authority 香港金融管理局助理總裁（銀行政策）

Executive Director (Banking Supervision) of Hong Kong Monetary Authority 香港金融管理局助理總裁（銀行監(jiān)理）

Executive Director (External) of Hong Kong Monetary Authority 香港金融管理局助理總裁（外事經(jīng)研）

Executive Director (Monetary Policy and Markets) of Hong Kong Monetary Authority 香港金融管理局助理總裁（貨幣政策及市場）

Executive Director of Securities and Futures Commission 證券及期貨事務(wù)監(jiān)察委員會(huì)執(zhí)行董事

Executive Director (Reserves Management) of Hong Kong Monetary Authority 香港金融管理局助理總裁（儲(chǔ)備管理）

executor 遺囑執(zhí)行人

executor of small estates 小額遺產(chǎn)的遺囑執(zhí)行人

exempt dealer 獲豁免交易商

exempt from tax 獲豁免繳稅

exempt investment adviser 獲豁免投資顧問

exempt person 獲豁免的人

exempt sum 豁免款項(xiàng)

exempted institution 獲豁免機(jī)構(gòu)

exempted loan 受豁免的貸款

exemption 豁免

exemption certificate 豁免證明書

exemption clause 免責(zé)條款；豁免條款

exemption from estate duty 豁免遺產(chǎn)稅

exemption from property tax 豁免物業(yè)稅

exemption from rates 豁免差餉

Exemption From Salaries Tax Order 豁免薪俸稅令

exemption from stamp duty 免繳印花稅

exercise period 行使期

exercise price 行使價(jià)格

existing controller 現(xiàn)有控權(quán)人

existing licence 現(xiàn)行有效的牌照

existing loan 現(xiàn)有貸款

expectancy of value 預(yù)期值

expenditure 支出；開支；費(fèi)用

expenditure approach 支出計(jì)算法；開支計(jì)算法

expenditure baseline 開支基線

expenditure commitment 開支承擔(dān)

expenditure component 開支項(xiàng)目

expenditure for the services of the government 政府服務(wù)開支

expenditure guideline 開支指引

expenditure on scientific research 科學(xué)研究開支

expenditure on the gross domestic product 本地生產(chǎn)總值開支

expenditure outturn 開支結(jié)算

expenditure pattern 開支模式；消費(fèi)模式

expenditure rang

（責(zé)任編輯：中大編輯）