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CMA考试所用词汇的专业词典(第四十期)

 

TERM 词汇 DEFINITION 定义
 欧洲美元  存储在美国以外的金融机构、以美元计价的存款。
 Exception Reporting  Reporting that alerts management by focusing on significant deviations from planned performance.
 编制例外报告  用来提醒管理层关注显著偏离计划绩效的情况报告。
 Exchange Rate  The price of one country’s currency in terms of another country’s currency.
 汇率  一国货币相对于另一国货币的价格。
 Exchange Rate Risk  The risk that the value of a cash flow will decline due to a change in exchange rates.
 汇率风险  现金流量的价值会因汇率变动而下降的风险。
 Exercise Price  Price at which a call option or put option may be exercised (carrying out terms of agreement). (Also called Strike Price.)
 行使价格  行使看涨或看跌期权的权力(即实施协议所定的条款)时的价格。(又称“击发价格”。)
 Expected Value  The weighted average of the outcomes of an action, in which the values of the possible outcomes are weighted by their probabilities.
期望值  某项行动结果的加权平均数,其中各可能结果的价值以其概率为权数。
Expenditure  Payment for goods or services received that may be made at either the time the goods or services are received or a later time.
支出  为所收到的商品或劳务支付的款项, 支出可在收到商品或劳务的同时或以后。
Expense  Cost of goods and services used in the current accounting period.
费用  当期会计期间使用的商品和劳务的成本。
Expense Recognition  The recording in the accounting system of a cost.
费用的确认  将一项成本记入会计系统。