英漢會計學辭彙
earmark 指定用途
earmark surplus 指定用途公積
earned income 已獲收益，勤務所得
earned surplus 營業公積
earning power 獲得能力
earning rate 收益率
earning-capacity value 收益能力價值
earnings 收益
earnings capitalized value 收益化本價值
earnings per share 每股收益
earnings statement，income statement 損益表
easement 地役權
economic activity 經濟活動
economic cost，current cost 經濟成本，經常成本
economic goods 經濟財
economic interest 經濟權益
economic life 經濟壽年
economic lot size 經濟批購量
economic unit 經濟單位
effective interest rate 實際利率
effective rate 實際比率
efficiency variance 效率差異
elaborative sequence 分解順序
elastic low-par stock 彈性低面值股份
electric power cost 電力成本
electronic data processing，EDP 電子資料處理
elimination 銷除
eliminations ledger 銷除分類帳
embezzlement 侵佔
emblements 作物權益
emergency amortization，accelerated depreciation 緊急攤銷，加速折舊
emergency facilities 緊急設備
empirical 經驗的
employees' insurance fund 職工保險基金
employees' pension fund 職工卹養基金
employees' savings fund 職工儲金
employers' liability insurance 雇主責任保險
employment department 人事部
EMV，expected monetary value 預期幣值
encumbrance 保留數，不動產的負擔
end product 成果
ending inventory 期末存貨
endorsement without recourse 免除保付的背書，無追索權背書
endorsement，indorsement 背書
endorser 背書人
endowment earnings fund balance 留本收益基金餘額
endowment fund 留本基金
endowment principal fund balance 留本本金基金餘額
enter 登帳，過帳
enterprise accounting 企業會計
enterprise cost 企業成本
enterprise debt 企業債務
enterprise fund 企業基金(政府會計)
enterprise value，going-concern value 企業價值，繼續經營價值
entertainment 交際費
entity 個體
entity accounting 個體會計
entity theory 個體說
entrepreneur 企業家
entry 記錄，分錄
EOM，end of month 月終
EOY，end of year 年終
equal instalment system 等額分期付[收]款制
equalization point，basing point 平衡點，基點
equalization reserve 平衡準備
equalizing dividend 勻期股利
equated maturity 平均期日
equipment 設備，動產設備
equipment trust bond 設備信託債券
equipment trust certificate 設備信託證
equitable rate basis 公平費率基礎(公用事業)
equity 權益
equity financing 集資
equity in leased property 租賃財產權益
equity method 權益法
equity ownership 業主權益
equity ratio 權益比率
equity receiver 清算人
equity security 主權憑證
error 錯誤，誤差
errors in posting 過帳錯誤
errors of commission 記帳錯誤
errors of compensation 相抵錯誤
errors of omission 遺漏錯誤
errors of principles 原理錯誤
escalation price 自動加價契約價格
escalator clause 伸價條款
escapable cost 可免成本
escape clause 免除條款
establishment 產業單位
estate 財產，遺產
estate accounting 遺產會計
estate corpus 遺產本值
estate income 遺產收益
estate tax 遺產稅
estimated balance sheet 預計資產負債表，預計平衡表
estimated cost 估計成本
estimated cost system 估計成本制
estimated cost value 估計成本價值
estimated liability 估計負債
estimated life 估計壽年
estimated loss from sales 預計銷售損失
estimated loss from sales valuation of merchandise inventory 按售價估計存貨損失
estimated market value 估計市價
estimated physical life 估計實際壽年
estimated profit and loss statement 預計損益表
estimated profit from sales 預計銷售利益
estimated revenue 預計收入，預計所入
estimated revenue receipts 預計所入收入
estimated service life 估計使用壽年
estimated statement 估計表
estimated uncollectible accounts recievable 預計壞帳
estimated uncollectible current taxes 預計當期壞稅
estimated uncollectible delinquent taxes 預計過期壞稅
estimated uncollectible interest and penalties on taxes 預計欠稅利息與罰款損失
estimated uncollectible tax liens 預計欠稅留置權損失
estimates of expenditures 歲出概算
estimates of revenue 歲入概算
estimating cost system，estimated cost system 估計成本制
even lot，round lot 整批
events and condition 事件與情況
evidence 憑證
evidence record 憑證記錄
Ex. 除外
exact interest 實計利息
examine 檢查
examiner 檢查員
exception 查帳附注，查詢事項
excess capacity 超過能量
excess earnings 超額盈餘
excess profit credit 過分利得點
excess profit tax 過分利得稅
exchange 交換，匯兌，交易所
exchange check 交換支票
excise tax 營業稅
exclusion 限定範圍條款(保險契約)
exclusion from taxable income 免計所得
ex-dividend 除息
executor 遺囑執行人
exemption 免稅額，豁免
exhaustion 耗竭
exhibit 主要表，正表
expansion 擴充
expected monetary value，EMV 預期幣值
expected value 預期值(統計)
expendable fund 備用基金
expended appropriation 已用經費
expenditure 支出
expenditure control 支出控制
expenditure disbursement 支出付出
expenditure rate 支出限度
expense 費用
expense account 費用帳戶，費用帳目
expense assets 費用資產(指用品等)
expense budget 費用預算
expense center 費用中心
expense control 費用控制
expense cost 費用成本
expense distribution 費用分配
expense invoice 費用清單
expense ledger 費用分類帳
expense standard 費用標準
expense standing order，standing order 製造費用單
expenses payable 應付費用
expenses statement 費用表
experience rating 經驗費率
experimental expense 試驗費用
experimental labor 試驗人工
experimentation cost 試驗成本
expired cost 已耗成本
expired expense 已耗費用
expired patent value 已耗專利權價值
expired utility 已耗效用
explanatory statement 敘述式報表
explicit interest 外現利息
express trust 書面信託
ex-right 除權
extended coverage 增加保險範圍
extension 擴充，展期，數量乘單價
exterior liability 對外負債
external analysis 外界分析
external audit 外界審計
external auditor 外界審計員
external depreciation 外在折舊
external transaction 對外事項，對外交易
extinguishment reserve 銷除債務準備
extra dividend 額外股利
extraneous earnings 額外盈餘
extraneous expenses 額外費用
extraneous income 額外收益
extraneous loss 額外損失
extraordinary budget 非常預處
extraordinary depreciation 非常折舊
extraordinary expenditure 特殊支出
extraordinary loss 非常損失
extraordinary profit 非常利益
extraordinary receipts 特殊收入
extraordinary revenue 特殊收入，特殊所入
extrapolation 外推法
face amount，face value 面值
face-amount certificate 面值證書
factor 包收商，融資商
factor of production 生產要素
factor rate 製造費用分配率
factorail 階乘積
factoring 承收應收帳款
factoring commission 承收客帳手續費
factor's holdback 承受客帳保留額
factory books 工廠帳簿
factory burden 工廠間接費
factory burden cost 工廠間接費成本
factory cost sheet 製造成本單
factory cost，manufacturing cost 製造成本
factory expense analysis 製造費用分析
factory expense，manufacturing expense，factory overhead 製造費用
factory hour 工廠時間
factory journal 工廠日記帳
factory ledger 工廠分類帳
factory ledger controlling account 工廠分類帳統制帳戶
factory order，production order 生產通知單，在製品成本單
factory service cost 工廠服務成本
factory superintendent 臨工，廠長
factory supplies 工廠用品
fair maket value 公平市價
fair presentation 公允表達
fair return 合理報酬
fair value 公平價值
fairness 適當(財務報告)
fair-trade price 公平交易價格
fallacious deferred charge 虛偽遞延借項
false entry 假記錄
false profit 虛盈實虧
family partnership 家庭合夥
fan out 分列
farm-price method 產地作價法
FAS price 船邊交貨價格
FAS，free alongside ship 船邊交貨
favorable variance 有利差異
feedback 回饋
fees 規費，公費，費
fictitious accounts receivable 虛構應收帳款
fictitious assets 虛構資產
fictitious capital 虛構資本
fiduciary 財產受託人
fiduciary accounting 信託會計
fiduciary relationship 信託關係
field auditor 駐外查帳員
filing 歸檔
final account 決算帳目
final budget 核定預算
final cost 最後成本
final dividend 終結股利
final inventory 期末存貨
final report 決算報告
final statement 決算表
final value 終價
financial accounting 財務會計
financial accounts 財務帳目
financial budget 財務預算
financial condition 財務狀況
financial control 財務控制
financial executive 財務主管
financial expense 財務費用
financial income 財務收益
financial information system 財務情報制度，財務資料系統
financial investigation 財務調查
financial investment 財務投資
financial management expense 財務管理費用
financial operation 財務經營
financial policy 財務政策
financial position statement，balance sheet 財務狀況表，平衡表
financial position，financial condition 財務地位，財務狀況
financial ratio 財務比率
financial report 財務報告
financial standard 財務標準
financial statement 財務報表
financial structure 財務結構
financial transaction 財務事項，財務交易
financing cost 資金成本
finder 中人
finished cost 完工成本
finished goods，finished stock 製成品，產成品
finished job 已完工作
finished parts 製成零件
fire loss adjustment 火災損失調整
firm 商號，經營個體
firm contract 束縛性契約
firm policy 確定的政策
firm price 約定價格
firm sale contract 確定銷售契約
first agent 財務代理人
first cost，original cost 原始成本
first mortgage 第一抵押權
first mortgage bond 第一抵押權債券
first-in-first-out 先進先出法
fiscal closing date 會計期終結帳日，年度結帳日
fiscal period 會計期間
fiscal period appropriation 歲定經費
fiscal year 會計年度
fit (a curve) 配合(曲線)
fixed assets 固定資產
fixed budget 固定預算
fixed capital 固定資本
fixed charge 固定開支
fixed cost，fixed expense 固定成本，固定費用
fixed debt 固定債務
fixed deposit 定期存款
fixed instalment method 分期定額法
fixed intangible assets 固定無形資產
fixed liability 固定負債
fixed loan secured 定期擔保放款
fixed loan unsecured 定期信用放款
fixed overhead rate 固定間接費率
fixed overhead variance 固定間接費差異
fixed percentage basis 固定百分率法
fixed plant，plant 廠房設備
fixed regular working capital 固定正常運用資本
fixed resale price 約定轉售價格
fixed tangible assets 固定有形資產
fixed trust 固定信託組織
fixed-asset unit 固定資產單位
fixture 裝置
flash report 快報
flat 無息
flat cost 淨成本
flexible budget 彈性預算
flexible standard budget 彈性標準預算
float 託收中存款
floating assets，current assets 浮動資產，流動資產
floating debenture 短期信用債券
floating debt 浮動債務，流動債務
floating liability 浮動負債，流動負債
flow chart 流程圖
flow line 流程線
flow of costs 成本流程
flow of resources 資源流程
fluctuation in exchange 匯率變動
FOB destination 目的地交貨
FOB plant，FOB factory 工廠交貨
FOB price 某地船上交貨價格
FOB pricing 某地船上交貨定價
FOB，free on board 某地船上交貨(置於地名之前)
focal date 假定起息日
folio column 頁數欄
folio reference 參見帳頁
footing 結總
foot-note 注腳，附注
force account method 自辦工程法
forced sale value 清算價值
forecasted statement 預測表
foreclosure value 沒收擔保品價值
foreign exchange 國外匯兌，外匯
foreign-trade financing 國際貿易財務調度
forfeited stock 沒收股份
forfeiture 沒收
form 格式
formal 正式的
formula control 公式控制
formula cost system 公式成本制
forward sale 銷貨合同
founders' shares，founders' stock 發起人股份
fractional stock warrant 零股認股證
frame 體系(統計)
franchise 專營權，特許v
free asset 自由資產
free currency 自由通貨
free market value 自由匯率
free price 自由價格
free surplus 任意公積
freehold 不動產所有權
freight absorption 運費免收
freight bill 運費單
freight not allocated 未分配運費
freight notice 運費通知單
freight paid at destination 目的地付運費
freight paid in advance 預付運費
freight to be deducted 應扣代付運費
freight，freight charge 運費
freight-in，freight inward 進貨運費
freight-out，freight outward 銷貨運費
frequency chart 次數圖
frequency curve 次數曲線
frequency distribution 次數分配
frequency polygon 次數多邊形
fringe benefit 福利
frozen asset 凍結資產
frozen credit 呆欠
fuel 燃料
full cost 完全成本
full costing 完全成本法
full disclosure 充分表達
full endosement 記名背書
full faith and credit 十足信用
full faith and credit bond，general obligation bond 十足信用債券，普通負擔債券
full liability 完全責任
full standard burden 全標準間接費
full-paid capital stock 全部繳清的股本
fully secured creditor 擔保充分的債權人
fully secured liability 擔保充分的負債
functional accounting，activity accounting 職能會計，業務會計
functional classification 職能分類，政事別
functional depreciation "功鄑樲?
"
"functional expense""" 職能別費用
function-type organization 分職式組織
fund 基金，資金
fund accounting structure 基金會計結構
fund accounts 基金帳目
fund asset 基金資產
fund balance 基金餘額
fund balance receipts 基金餘額收入
fund balance sheet 基金平衡表
fund group 基金組合
fund liability 基金負債
fund obligation 基金負擔
fund pool 基金聯營投資
fund procedure 基金程式
fund surplus，fund balance 基金剩餘，基金餘額
funded debt 長期債務
funded deficit 長期虧絀
funded reserve 基金準備
funding 債務長期化
funding bond 債務長期化債券，償債債券
funding depreciation 折舊專款
funds flow statement 資金流程表
funds held in custody 保管款
funds statement，statement of application of funds 資金表，資金運用表
furniture and fixtures 器具裝置
future delivery 期貨
futures 遠期交易
futures price 期貨價格
