54

earmarked fund 预留款项；指定用途的款项

earmarked grant 指定用途补助金

earmarked growth 拟定增长

earned premium 满期保费

earnings 收入；收益；盈利

earnings per share 每股盈利

earnings tax 所得税；入息税

ease 放缓；缓和；轻微下跌

ease back 回软

East Asia and Oceanian Stock Exchanges Federation

东亚及大洋洲证券交易所联会

East Asia Credit Company Limited 东亚授信有限公司

East Asia Finance Company, Limited 东亚财务有限公司

East Asia Section 东亚经济分析组〔财经事务局〕

East Asian Stock Exchange Conference 东亚证券交易所联合会议

econometric model 计量经济模式

econometrician 计量经济学家

econometrics 计量经济学

economic adjustment 经济调控

economic aggregate 经济总体数字

Economic Analysis Division 经济分析部〔财经事务局〕

economic and monetary union 经济和货币联盟〔欧洲联盟〕

Economic and Social Commission for Asia and the Pacific 亚洲及太

平洋经济社会委员会〔亚太经社会〕〔联合国〕

Economic Commission for Europe 欧洲经济委员会〔联合国〕

economic cost 经济成本

economic cycle 经济周期

economic depression 经济萧条

Economic Division 经济研究处〔香港金融管理局〕

economic forecast 经济预测

economic framework 经济架构

economic fundamentals 基本经济因素

economic geography 经济地理

economic growth 经济增长

economic implication 对经济的影响

economic indicator 经济指标

economic infrastructure 经济基础建设

economic life 经济年限；经济寿命；符合经济效益的使用年限

economic model 经济模式

economic outlook 经济展望；经济前景

economic performance 经济表现；经济实绩

55

economic recession 经济衰退

economic recovery 经济复苏；经济复原

Economic Reporter 《经济导报》

economic restructure 经济结构重整；经济转型

Economic Review Committee 经济检讨委员会

economic sanction 经济制裁

economic sector 经济部门；经济成分

economic service 经济服务

Economic Services Bureau 经济局〔政府总部〕

economic slowdown 经济放缓

economic stabilization programme 经济稳定计划

economic support 经济支持

economic system 经济体系

economic variable 经济变量

economic viability 经济可行性

economically active person 从事经济活动的人士

economically active population 从事经济活动的人口

economically inactive population 非从事经济活动的人口

Economist, The 《经济学人》

economy 经济；经济体系

economy of scale 规模经济

edge down 渐落；微降

edge up 渐升；微升

education subvention 教育资助金

Edward Wong Credit Limited 安泰授信有限公司

effective exchange rate index 实际汇率指数；有效汇率指数

effective exchange rate index of Hong Kong dollar 港汇指数；港元汇率指数

effective rate of interest 实际利率

effective rate of tax 实际税率

effectively risk-free investment 无实际风险投资

efficiency bonus 考绩花红

elasticity factor 弹性因素

elasticity of price 物价弹性；价格弹性

elderly residential care expenses deduction 长者住宿照顾开支的扣除额

Electrical and Mechanical Services Department Suspense Account 机电工程署暂记帐

Electrical and Mechanical Services Department Vehicle Maintenance Services Suspense Account

机电工程署车辆维修暂记帐

Electrical and Mechanical Services Department Workshop Services Suspense Account 机电工程

署工场服务暂记帐

Electrical and Mechanical Services Trading Fund 机电工程营运基金

electronic banking 电子银行服务

electronic broker 电子经纪

electronic clearing system 电子结算系统

Electronic Mail Stock Information Service 电子传递股市信息服务

56

electronic order matching and execution/clearing system

电子自动对盘及执行／结算系统

electronic payment system 电子付款系统

electronic trading system 电子交易系统

electronic transfer system 电子转帐系统；电子转帐制度

Emergency Relief Fund 紧急救援基金

Emergency Relief Fund Committee 紧急救援基金委员会

Emerging Asian Bond Market Conference 新兴亚洲债券市场会议

emerging market 新兴市场

emolument 薪酬

employed capital 已运用资本

employed population 就业人口

employees' bonus 雇员红利

Employees Compensation Assistance Fund 雇员补偿援助基金

employees' compensation insurance 雇员补偿保险

employees' share option scheme 雇员股份认购权计划

employees' share purchase scheme 雇员股份购买计划

employees' share scheme 雇员股份计划

Employer's Return of Remuneration and Pensions

雇主填报的薪酬及退休金报税表

employment 就业

employment of funds 资金运用

employment of profit 有收益的受雇工作

encumbrance 产权负担

end investor 最终投资者

endaka “圆高”〔日语〕；日圆高企

endorsee 承背书人

endorsement 背书

endorsement in blank 空白背书

endorser 承兑人；背书人

endowment 储蓄保险

end-user 最终使用者；真正“用家”

Enforcement Division 法规执行部〔证券及期货事务监察

委员会〕

enforcing payment 强制执行付款规定

enhanced offer 价值较高的要约

enterprise 企业

entertainment tax 娱乐税

entrepreneur 企业家

entrepreneurship 企业家精神；企业家身分

entrustment basis 以信托形式

equal share 相等份额

equilibrium 均衡；平衡

equilibrium real exchange rate 均衡实质汇率

Equitable Banking Corporation 建南银行

equitable benefit 公平利益

57

equitable charge 衡平法押记

equitable estate 衡平法产业权

equitable interest 衡平法权益

equitable mortgage 衡平法上的按揭

equitable owner 衡平法上的拥有人

equity 股本；股权；股票；权益；产权

equity earnings 权益股收益；参股收益

equity financing 股本融资；发行股票筹措资金

equity holding 股份持有；股权持有

equity interest 股本权益

equity investment 股本投资；注入资本

equity joint venture 股份式合营企业

equity market 股本市场；股票市场

equity of redemption 衡平法上的赎回权

equity securities 权益证券；股本证券

equity share 权益股；普通股

equity share capital 权益股本

equity trading system 股票买卖制度

equity warrant 股本认股权证

equity-related contract 与股权联系的合约

escape clause 免责条款；例外条款

escrow account 托管户口；记帐账户

established fiscal policy 既定财政政策

established securities market 具规模的证券市场

establishment ceiling 编制上限

Establishment Subcommittee 人事编制小组委

员会〔立法会财务委员会〕

estate 遗产；产业；财产

estate duty 遗产税

estate duty account 遗产呈报表

Estate Duty Office 遗产税署〔税务局〕

estimated additional assessable income 估计的补加应评税入息

estimated additional assessable profit 估计的补加应评税利润

estimated annual rental 预计每年租值

estimated assessment 估计评税

estimated assets 估计资产

estimated expenditure 预算开支；估计开支

estimated expenditure by service 按服务分类的预算开支

estimated growth rate 估计增长率

estimated income 估计入息；估计收入

estimated liabilities 估计负债

estimated net profit 估计纯利

estimated revenue 预算收入；估计收入

Estimates for the year ending 31 March 19XX Volume IA--General Revenue Account

58

《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一甲部──政府一般收入帐目》

Estimates for the year ending 31 March 19XX Volume IB--General Revenue Account

《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一乙部──政府一般收入帐目》

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 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 欧洲共同体

European Council 欧洲理事会

European Currency Unit 欧洲货币单位

European Development Fund 欧洲发展基金

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

European Futures Clearing Corporation B.V. 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 欧洲货币体系

European Monetary Union 欧洲货币联盟

European Options Clearing Corporation Holding B.V. 欧洲期权结算控股有限公

司〔阿姆斯特丹〕

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

European Social Fund 欧洲社会基金

European Union 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 除净

ex coupon 无息票

59

ex dividend 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 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 外汇基金咨询委员会

〔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 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

60

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

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

61

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〕

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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 外事经研部〔香港金融管理局〕

external equilibrium 对外均衡

external fund manager 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 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 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