Earmarked surplus 指定用途盈馀
Earned income 已获收益
Earned surplus 营业盈馀；赚得盈馀
Earnest money 购货定金
Earning capacity value 收益力价值
Earning power 收益力；赚得力
Earning rate 收益率；赚得率
Earnings 业务收益
Earnings capitalized value 收益资本化价值
Earning surplus 营业盈馀
Effective rate of interest 实际利率
Electric power cost 电力成本
Elimination 销除
Employees’ bonus 职工酬劳金
Employees’ insurance fund 职工保险基金
Employees’ insurance fund 保险金
Employees’ pension fund 职工恤养基金
Employees’ savings fund(s) 职工储金
Employees’ liability insurance 职工伤害保险
Employment department expenses 雇工部费用
Encumbrances 保留数；不动产上的负担
Ending inventory 期末盘存；期末存货
Endorsement (endorsement) 背书
Endorsement without recourse 免除担保付款的背书
Endorser 背书人
Endowment fund 留本基金
Endowment insurance 储蓄保险；养老保险
Endowment memorandum 业务备忘录
Entering to the register 注册；登记
Enterprise 企业
Entertainment 交际费
Enterpot 转运口岸；税关货机

Entry 记录；分录
Equal installment system 等额分期付（收）款制
Equalization reserve account 平均准备帐户
Equalizing dividend 调剂压年股
Equated maturity 平均期日
Equilibrium; balancing 平衡
Equipment trust bonds 设备信托公司债
Equitable interest 衡平权利
Equitable rate base 公平费率基础（公用事业用）
Equity ratio 主权比率；衡平权比率
Errors in posting 过帐错误
Errors of commission 记帐错误
Errors of compensation 相抵错误
Errors of omission 遗漏错误
Errors of principles 原理错误
Estate 遗产；财产
Estate accounting 遗产会计
Estate corpus 遗产本值
Estate income 遗产收益
Estate tax遗产税
Estimate 估计
Estimated balance sheet 估计资产负债表
Estimated costs 估计成本
Estimated cost system 估计成本制度
Estimated cost value 估计成本价值
Estimated life 估计寿命；估计年限
Estimated loss form sales 预计销售损失
Estimated loss from sales valuation of merchandise inventory 按售价估计存货损失
Estimated market value 估计市价
Estimated physical life 估计实际年限
Estimated profit and loss statement 估计损益表
Estimated profit form sales 预计销售利益
Estimated revenue 岁入预算数；预计营业收入
Estimated service life 估计使用所限
Estimated statement 估计表
Estimates 估计；概算
Estimates of expenditure(s) 风气出概算书
Estimates of revenue 岁入概算书
Estimating cost system 估计成本制
Evidence record 凭证记录
Evidences 凭证
Exact quantity 确数
Excess capacity 超额（生产）能量
Excess earnings 超额收益
Excess profit tax 过分利得税
Exchange 兑换；汇兑
Exchange commission 兑换佣金
Exchange movement 汇兑价变动
Exchange premium 贴进
Exchange rate 汇价
Excise tax 营业税
Extraordinary profits 非常利益
Extraordinary receipts 特殊门收入

Face value 面值
Factor 代理人；成本中心
Factor rate 成本中心分配率
Factory account 工厂会计
Factory book – dipping 工厂（业）薄记
Factory books 工厂帐薄
Factory burden 工厂负荷
Factory cost 制造成本（同manufacturing cost）
Factory cost sheet 制造成本单
Factory expense ledger 制造费用分类帐
Factory expenses analysis 制造费用分析
Factory journal 工厂日记帐
Factory ledger 工厂分类帐
Factory ledger controlling account 工厂分类帐统制帐户
Factory order 生产通知单；在制品成本单
Factory overhead 制造费用（同manufacturing expenses）
Factory service cost工厂服务成本
Factory supplies工厂供应品
Fair average quality 中等品质
Fair market value 公平市价
Fair value 公平价值
Fallacious deferred charges 虚伪迤借项
False entry 假记录
Favorable balance 有利差额
Fees 规费；公费；费
Fictitious accounts receivable 虚伪应收帐款
Fictitious assets 虚伪资产
Fictitious capital 虚伪资本
Fiduciary accounting 财产信托会计
Fiduciary loan 信用借款；信用放款
Filling 归档
Final account 决算
Final budget 核定预算
Final cost 最后成本
Final inventory 期末存货
Final report 决算书（报告）
Final settlement of account 决算
Final statement 决算表
Final value 终价
Financial accounts财务帐户
Financial budget财务预算
Financial condition财务状况
Financial control财务统制
Financial expense 财务费用
Financial income财务收益
Financial investigation 财务调查
Financial management expense 财务管理费用
Financial operation 财务经营
Financial position 财务地位
Financial position statement 财务地位表；资产负债表
Financial ratio 财务比率
Financial report 财务报告
Financial standards 财务标准
Financial statements 决算表
Financial structure 财务结构
Financial transaction 财务事项；财务交易
Financial year 会计年度；财政年度
Fine quality 优良品质
Fine cost 完工成本
Finished goods (products; stock) 制成品
Finished jobs 已成工作
Finished parts 制成零件
Fire insurance 为灵保险
Fire loss adjustment 火灵损失调整
Fire policy 火险保单
Firm sale contract 确定销售契约
First budget reserve 第一预备金
First cost 主要成本（同prime cost）
First mortgage第一抵押权
First mortgage bonds第一抵押权债券
First quality 上等品质
Fiscal agent 财务代理人
Fiscal period 会计期间；财务期间
Fiscal year 营业年度；会计年度；财务年度
Fixed assets 固定资产
Fixed capital 固定资本
Fixed charges 固定支出；固定费用
Fixed costs 固定成本
Fixed debts 固定债务
Fixed deposit(s) 定期存款
Fixed expenses固定费用
Fixed installment method 分期定额法
Fixed intangible assets 固定虚产
Fixed liabilities 固定负债
Fixed loans secured 定期抵押放款
Fixed loans unsecured 定期信用放款
Fixed percentage basis 固定百分率法
Fixed regular working capital 固定政党运用资本
Fixed tangible assets 固定实产
Fixtures 装置
Flat cost 纯成本
Flexible standard budget 弹性标准预算
Floating assets (capital) 流动资产
Floating capital 经营资金
Floating charge 流动质权
Floating debenture 流动质权债券
Floating debts (liabilities) 流动负负债
Floating fund 浮游资金
Floating policy 总额保险单
Fluctuations in exchange (foreign exchange fluctuations) 汇兑变动
F.O.B. destination 到达地交货
F.O.B. plant (factory) 工厂交货
Focal date 假定起息日
Folio column 页数栏
Footings 总结
Foot – note 底柱；页肢柱
Forced sale value 迫卖价值
Forecasted statement 预测表
Foreclosure value 没收担保品价值
Foreign bank bills 外国银行票据
Foreign bill of exchange 外国汇票
Foreign check 外国支票
Foreign capital 外国资本
Foreign exchange 外汇
Forfeited securities arising from loans 没收押品
Forfeited stock 作废股
Forgery 伪造（指签字）
Forms 格式
Formula cost system 公式成本制度
Forward 期货
Founders’ stock (shares) 发起人股份
Fractional stock warrants 零股认股权证
Franchises 专营权
Frand 舞弊
Free along ship (F.A.S.) 船边交货价格
Free assets 自由痢疾（即未出质或抵押的资产）
Free goods 无税品；免税货
Free of charge 免费
Free on board (F.O.B.) 船上交货不另取费
Free surplus 任意盈馀
Freight 运费；运费单
Freight charges 运费单（同Freight）
Freight – in (in ward) 运入运费
Freight not allocated 未分配运费
Freight notice 运费通知单
Freight – out (outward) 运出运费
Freight paid at destination 到达地付运费
Freight paid in advance 预付运费
Freight to be deducted 应扣代付运费
Frozen credits 呆欠
Full cost 完全成本
Full endorsement 记名背书
Full legal weight 正量
Full liability 完全责任
Full standard burden 全标准负荷
Sully secured creditors 担保充分的债权人
Fully secured liabilities 担保充分的负债
Functional depreciation 职能折旧
Functional expenses 职能别费用（与natural expenses相对）
Fund 资金；基金
Fund accounts 预算科目
Fund balance sheet 基金资产负债表
Funded debt 长期债款
Funded debt retired from surplus 以盈馀偿还的长期债款
Funded deficit 基金亏绌数
Funded reserve 置有基金的准备
Funds held in custody 保管款
Funds received for participation in loans made through us 转放款项
Funds statement 资金表
Furniture and fixtures 生财
Furniture and office appliances 事务所用具
Furniture and fixtures sinking fund 器具提存金
Future delivery 期货；远期交货
Futures 远期交易
Gain on realization of assets 变产利益
Gains 利益
Garnished wages 扣发工资
General acceptance 普通承兑
General accounting 普通会计；普通会计学
General accounting department 总会计部
General accounting report 会计总报告
General accounting system 普通会计制度
General accounting unit 总会计（单位）
General administrative expense 普通管理费用
General agent 总代理人
General and administrative expenses 总务及管理费用
General annual reports 年度总决算；年度总报告
General audit 普通审计
General balance sheet 总资产负债表
General budget 总预算
General cashbook 普通现金薄
General cost 一般费用
General crossing 无记名画线
General estimate 总概算
General expenses 日用开支
General final accounts 总决算
General fund 普通基金
General fund deposit 收入总存款
General government properties 公务财物
General indirect labor 普通间接人工
General inventory 财产总目录；财产目录
General journal 普通日记帐
General ledger 普通分类帐；总分类帐
General ledger accounts 总分类帐户
General ledger for properties and commodities 财产统制分类帐
General meeting of shareholders 股东大会
General non – cost system 普通非成本制度
General overhead of office on cost or General burden 一般间接费
General partners 普通合夥人
General partnership 普通合夥
General purpose statements 通用决算表
General reserve 普通话准备
General section 总务之部（损益表上的一部）
General surplus 普通盈利
General tariff 普通税则
Godown (storage) charges 仓租
Godown keeper; dodown man 仓库管理员
Going concern theory 继续营业原理
Going concern value; going value 继续营业价值
Gold exchange standard 金汇兑本位
Goods 货物；商品
Goods – in on consignments 承销；承销品
Goods in process 在制品；在产品
Goods in transit 在运品
Goods on approval 送阅之货
Goods on hand 盘存；财产目录（同inventory）
Goods on order 订购goods – out on consignments 寄销；寄销品
Goods receiving book 收货薄
Goods rejected or returned 退货
Goods to arrival; goods afloat 未到货
Government accounting 政府会计
Government administration expenses 政事费用
Government bonds 政府债券
Government business enterprises 公共事业；公营企业
Government properties 公有财物
Government revenue collecting offices 徵收机关
Grade 品级
Grand total 总计
Grants 补助金
Graphic statement 贺形决算表
Gross amount 总额
Gross appreciation 涨价毛额
Gross earnings 业务总收益
Gross income 总收益
Gross liabilities 总负债
Gross loss 毛损
Gross margin毛利
Gross price 毛价；总价
Gross proceeds 售卖所得总数
Gross profit 毛利
Gross profit on sales 销售毛利
Gross revenue 营业总收入；总收益
Gross sales 销售总额
Gross trading profit 销售毛利
Gross weight 总重量；毛重
Group depreciation 分组折旧
Group product集体产品
Guarantee (guaranty) 保证
Guaranteed bonds 保证债券
Guarantee deposit 押金
Guaranteed stock 保息股；保证股
Guarantor 保证人
Guaranty funds 保证金