财会专业词典F

F
fixed asset turnover 固定资产周转率
fixed charge coverage ratio 偿付固定费用比例
face amount 票面金额，面额
face value 票面价值，面值
facility 设备，设施；资金融通
facility letter 提供贷款通知, 贷款通知，贷款确认函facsimile 传真
facsimile signature 复制签字
factor 销售代理商，应收帐款代理商, 因素，要素factorage 销售代理商佣金,代理厂商,手续费
factor analysis 因素分析法
factor cost 要素成本
factor income 要素收入，要素收益
factoring 应收帐款代收，应收帐款转售
factoring commission 销售代理商佣金factoring company 应收帐款代理公司factor’s lien 销售代理商留置权
factors of production 生产要素
factory 工厂，制造厂；制造
factory accounting 工厂会计
factory cost 工厂成本
factory ledger 工厂分类帐
factory overhead 工厂间接费用
factory overhead rate 工厂间接费用分配率factory tax出厂税
facultative reinsurance 临时分保合同failure 经营失败，未能履行合同
failure cost 未能履行合同成本
fair competition 公平竞争
fair credit reporting act 公平信用调查报告法案fair debt collection practices act公正债务催收法案fair employment practice laws公平就业法
fair labor standard act公平劳动标准法
fair market price公平市场价格，公平市场fairness公正性
fair presentation公正反映
fair rate of return公平收益率
fair trade公平交易
fair transfer price公平划拨价格
fair value公平价值
fair view公正反映
fair wage公平工资，公允工资
false accounting 虚假会计
false advertising虚假广告
false earnings 虚假收益
false entry虚假分录
false returns虚假纳税申报表
falsification of documents窜改凭证
family allowance家庭津贴
family corporation家族公司
family expenditure survey家庭支出调查Fanie mae联邦全国抵押协会
farm out分包合同，包税
farm price method农场计价法
farm price support农产品价格支持
farm subsidy农场补助金
FASB Exposure Draft财务会计准则征求意见稿FASB Statements财务会计准则公报
FAS Summaries财务会计准则摘要
favorable financial leverage有利财务杠杆作用favorable variance有利差异，顺差
fax modem传真调制解调器
fax system传真系统，电话传真系统
feasibility analysis可行性分析
feasibility analysis for computerization电算化可行性分析feasible constraint可行约束条件
feasible solution可行解
Fed联邦储备系统
Federal Accounting Standards Advisory Board联邦会计准则咨询委员会
Federal Deposit Insurance Corporation联邦存款保险公司federal funds联邦资金
Federal Home Loan Banks联邦住宅贷款银行
federal income tax联邦所得税
federal insurance contribution act tax联邦社会保险税
federal national mortgage association联邦全国抵押协会federal open market committee 联邦公开市场操作委员会
federal reserve banks联邦储备银行
federal reserve board联邦储备委员会
federal reserve notes联邦储备券
federal reserve system联邦储备系统
federal trade commission联邦贸易委员会
federal unemployment tax联邦失业保障税
federal withhoding tax代扣联邦税
fed funds联邦储备系统资金
fedwire联邦储备系统电子转帐系统
fee劳务费，酬金
feedback 反馈
feedback value反馈价值
FEI Affiliation高级财务管理人员目标协会联系机构
FEI Code of Ethics高级财务管理人员协会职业道德准则FEI Research Foundation高级财务管理人员协会研究基金会
fellow member正式会员
Fellow of the association of corporate treasurers公司财务长协会正式会员
fellow subsidiary联属公司
fiber-optic communication光纤通信
FICA tax联邦社会保险税
fictitious account虚假帐目
fictitious asset虚构资产，虚列资产
fictitious liability虚列负债
fictitious profit虚列利润
fidelity bond忠诚保证，忠诚保险
fidelity bond insurance忠诚保证保险
fidelity duty忠诚职责
fidelity guarantee忠诚保证
fiduciary accounting财产信托会计
fiduciary funds信托资金
fiduciary institution信托机构
fiduciary loan信用贷款
fiduciary money信用货币
fiduciary relationship信托关系
field audit现场审计，外勤审计
field auditor外勤审计师
field warehousing loan 就地仓库担保贷款
field work standard for audit外勤审计工作准则FIFO method先进先出法
file文件，文档
file maintenance文件维护，档案维护
file retrieval文件检索，档案检索
file structure文件结构，档案结构
file sharing文件共享，档案共享
file type文件类型，档案类型
filing填报税单，填制报表
filing status申报纳税身份
filing system档案保管制度
final accounts决算表
final audit期末审计
final dividend期末股利
final entry终结分录
final inventory期末存货
final invoice终结发票
final repayment终结清偿
final review and assessment最终审查和评定final statement决算表
final value终值
finance筹措资金，融通资金；财政，财务；金融finance association财务协会
finance committee财务委员会
finance company金融公司
finance journals财务期刊
finance lease筹资租赁
finance net财政互联网，财务互联网
financial accounting财务会计
financial accounting standards财务会计准则financial accounting theory财务会计理论financial accounts 财务报表，会计报表financial adviser财务咨询师
financial analysis财务分析
financial analysis software财务分析软件
financial appraisal财务评价
financial asset金融性资产，金融资产
financial audit财务审计
financial bill金融票据
financial budget财务预算
financial capital财务资本
financial capital maintenance concept财务资本维护概念financial condition财务状况
financial control财务控制
financial crisis财务危机
financial data财务数据
financial decision财务决策
financial department财务处，财务部门
financial derivatives衍生金融工具，衍生金融票据
financial embarrassment财务拮据
financial executive高级财务管理人员
financial expense财务费用
financial failure财务无力偿付
financial forecast财务预测
financial futures金融期货
financial game财务对策
financial gearing财务传动作用
financial goal财务目标
financial grossary and dictionary财务词典和词汇financial guarantee财务担保
financial guarantee management财务担保管理financial highlight重点财务数据
financial incentive财务奖励
financial income财务收益
financial information system财务信息系统financial insolvency财务无力偿付
financial institution金融机构
financial instruments金融工具，金融票据financial intermediary金融中介机构
financial investment金融投资
financial lease财务租赁
financial leverage财务杠杆作用
financial leverage adjustment财务杠杆作用调整额financial leverage ratio财务杠杆比率
financial management财务管理
financial leverage chart财务杠杆作用图表financial manager财务经理
financial market金融市场
financial mathematics财务数学financial model财务模型
financial objective财务目标
financial obligation财务债务
financial officer财务高级管理人员financial ombudsman金融业巡视专管员financial paper金融票据
financial planner财务计划师
financial planning财务计划
financial planning industry财务计划产业financial planning models财务计划模型financial policy财务政策
financial position财务状况
financial position statement财务状况表finance product金融产品
financial projection财务预测
financial public relation财务公共关系financial ratio财务比率
financial ratio analysis财务比率分析financial report财务报告
financial revenue财务收入
financial risk财务风险
财务网站
financial service财务服务
Financial Service Act财务服务法案financial settlement财务结算
financial software财务软件
financial solvency财务偿付能力financial standing财务状况
financial statement财务报表，会计报表
financial statement analysis财务报表分析，会计报表分析financial statement audit财务报表审计，会计报表审计financial statement footnote财务报表附注，会计报表附注financial statement structure财务报表结构，会计报表结构financial structure财务结构
financial structure ratio财务结构比率
financial supermarket金融超级市场
financial synergism财务增效作用
financial theory财务理论
Financial Times Industrial Ordinary Share Index
金融时报工业普通股股票价格指数
Financial Times Stock Exchange 100 Share Index
金融时报股票交易所100种股票价格指数
financial transaction金融业务
financial transfer财务转发，财务划拨
financial vice-president财务副总经理financing融通资金，筹集资金
financing cost筹资成本
financing decision筹资决策
financing gap资金缺口
financing lease融资性租赁，筹资性租赁financing policy筹资政策
financing transaction融资业务，筹资业务finder中间人，掮客
finder’s fee中间人佣金，掮客佣金findings of audit审计结果
fine罚金，罚款
fine paper优等票据
fine rate优惠利率
finished goods inventory产成品存货
finished goods ledger产产品分类帐finished goods turnover产产品周转率firm商号，事务所;约定的，确定的firm offer确定性报价
firm order确定性订货
firm risk企业风险
firm ware硬性软件
first beneficiary第一受款人
first-class paper头等票据，优等票据first cost最初成本，主要成本
first entry第一次分录
first hand information第一手资料first-in ,first-out method先进先出法first-in ,still-here method先进未出法first lien最先留置权，第一留置权
first mortgage第一抵押
first option第一购股权
first year allowance第一年度税收减免fiscal agent财务代理人
fiscal deficit财政赤字
fiscal monopoly财政垄断
fiscal multiplier财政乘数
fiscal policy财政政策
fiscal redistribution财政再分配
fiscal theory财政理论
fiscal year会计年度，财政年度
fisher effect费希尔效应
fisher Equation费希尔等式
fitch investors service, inc.菲奇投资公司five C’s of credit信用五个要素
fixed annuity固定年金
fixed asset固定资产
fixed-assets accounting固定资产会计
fixed-assets audit固定资产审计
fixed-assets depreciation rate固定资产折旧率
fixed-assets disposal proceeds固定资产变卖收入
fixed-assets expenditure固定资产支出
fixed-assets management固定资产管理
fixed assets register固定资产登记薄
fixed assets to equity capital ratio 固定资产对产权资本比率
fixed-assets turnover固定资产周转率
fixed base index定期指数，定比指数
fixed base period固定基期
fixed benefit plan固定福利金计划
fixed budget固定预算
fixed capital固定资本，固定资金
fixed cash flow固定现金流量
fixed charge固定费用，固定留置权
fixed-charge coverage ratio偿付固定费用能力比率fixed cost固定成本
fixed deposit定期存款
fixed disk固定磁盘
fixed exchange rate固定汇率
fixed expense固定费用
fixed income固定收益
fixed interest rate固定利率
fixed interest securities固定利息证券
fixed investment trust固定投资信托
fixed liability固定负债
fixed loan定期贷款
fixed-order-period inventory system固定订货期存货制度fixed-order-quantity inventory system固定订货量存货制度
fixed overhead固定间接费用
fixed overhead spending variance固定间接费用开支差异fixed overhead variance固定间接费用差异
fixed overhead volume variance固定间接费用业务量差异
fixed price contract固定价格合同
fixed rate loan固定利率贷款
fixed rate mortgage固定利率抵押
fixed trust固定信托
fixture固定装修
flash report快报
flat bond无息公债
flat price统一价格
flat rate统一费率
flat tax统一税率
flat yield固定收益率
flexible budget弹性预算
flexible budget formula弹性预算公式flexible budget variance弹性预算差异flexible exchange rate弹性汇率flexible price弹性价格
flexible rate loan弹性利率贷款flexible retirement age弹性退休年龄flexible standard cost弹性标准成本flexible trust弹性信托
flexible working hours弹性工时
flight of capital资本外流
flight of currency抛售货币
float浮存；浮动；发行
floater浮动利率国库券
floating asset流动资产
floating capital流动资金
floating charge流动留置权
floating exchange rate浮动汇率
floating interest rate浮动利率
floating liability流动负债
floating lien流动留置权
floating money浮动资金
floating mortgage流动抵押
floating rate浮动利率，浮动汇率
floating-rate bond浮动利率债券
floating-rate certificate of deposit浮动利率存款单floating-rate note浮动利率国库券
floor股票交易所交易厅；底价
floor broker交易厅经纪人，交易所内经纪人
floor price最低限价
floppy disk软磁盘，软盘
flotation发行
flotation cost发行成本
flow assumption流转假设
flow chart流程图表
flow of cash现金流转，现金流量
flow of costs成本流转
flow statement流量报表
flow-through method全部流过法，当期记列法fluctuating exchange rate波动汇率
fluctuating price contract变动价格合同
FMA Membership国际财务管理人员学会会员资格
FMA Publication国际财务管理人员学会出版物FOB price船上交货价格，离岸价格
folio reference参见帐页
follow-up check追查核对
footing加总，合计
footing test加总抽查
footnote附注
for cash付现，付现交易
forced auction强制拍卖
forced insurance强制保险
forced liquidation强迫清算
forced sale迫卖，迫售
forced sale value迫卖价值
forced saving强迫储蓄
forecast预测
forecast budget预测，预算
forecasted statement 预测报表
forecasting cash disbursement预计现金支出
forecasting cash receipt预计现金收入
forecasting earning per share预测每股收益
forecasting technique预测技术
forecasting technique预测技术
foreclosure取消抵押财产赎回权，没收抵押财产
foreign aid外援，国外援助
foreign banking外国银行业务
foreign bank supervision enhancement act加强监督国外银行法
foreign bill国外汇票
foreign bond 国外债券
foreign branch国外分支机构
foreign collection国外托收
foreign corporation外国公司，外州公司
foreign corrupt practices act国外行贿法案
foreign credit insurance association国外信用保险协会foreign currency外币
foreign currency account外币帐户
foreign currency accounting 外币会计
foreign currency deposit外币存款
foreign currency futures外币期货
foreign currency option外币购买权，外币期权foreign currency securities外币有价证券
foreign currency statement外币报表
foreign currency swaps外币互换，外币掉换
foreign currency transaction外币经济业务，外币业务foreign currency translation外币折算
foreign currency translation risk外币折算风险
foreign direct investment国外直接投资
foreign exchange外汇，外币兑换，外币汇兑foreign exchange accounting外汇会计
foreign exchange arbitrage外汇套利
foreign exchange broker外汇经纪人
foreign exchange contract外汇合同
foreign exchange dealer外汇经销商
foreign exchange gain or loss外汇兑换损益foreign exchange market外汇市场
foreign exchange rate外汇汇率
foreign exchange reserve外汇储备
foreign exchange risk外汇风险
foreign exchange risk exposure外汇风险暴露foreign exchange risk management外汇风险管理foreign exchange risk sharing 共同分担外汇风险
foreign exchange settlement结汇
foreign exchange transaction外汇经济业务，外汇业务foreign income国外收益
foreign investment国外投资
foreign loan国外贷款
foreign market beta国外证券市场贝塔风险
foreign market value国外市场价值
foreign money order国外汇票
foreign operation国外业务
foreign payments国外付款
foreign risk国外风险
foreign sales corporation国外销售公司
foreign subsidiary国外子公司
foreign tax credit国外税收抵免。