F_会计词典_温州集讯信息技术有限公司

1、FA

face interest rate

face value of share

facility

facility charge

facility cost　

facility letter

Fact Book 20XX　

fact sheet

factor analysis

factor cost

factor of production　

factor proportion

factor system　

factoring company　

factory building

factory cost　

factory cost overhead variance

factory expense

factory goods　

factory ledger　

factory overhead

factory overhead balance

factory overhead cost variance report

factory overhead rate

factory payroll taxes

factory tax

failure　

fair

fair and reasonable price

fair dealing　

Fair Labor Standards Act　

fair market competition

fair market value　

fair price

fair rate of profit

fair rate of return

fair return

fair trade

fair trade registration　

fair transfer price　

fair wear and tear　

fairness　

fairness opinion

fair-price shop

fall back

false accounting

false bill

false market　

false returns　

false tax

falsification　

family business

family income　

family living expenses

family-owned company

famous-brand products　

Far East Exchange

Far Eastern Economic Review　

farm population

farm surplus　

FASB　

FASB Statements　

fast market

favorable

favorable financial leverage

favorable interest rate　

favorable trade balance

favorable variance

2、FE

feasibility analysis

feasibility study　

feasible solution

FEC

Fed

federal

Federal Accounting Standards Advisory Board

Federal Deposit Insurance Corporation

federal fund rate

Federal Funds（United States）　

federal income tax　

Federal Insurance Contributions Act[FICA]

Federal Reserve Bank

federal reserve system

Federal Trade Commission

federal unemployment compensation tax　

federal unemployment tax

Federal Unemployment Tax Act[FUTA]

Federal Wage and Hour Law

federal withholding tax

fee collection procedure

fee negotiation　

fee payable

feedback

FEI

fellow members　

fellow subsidiary　

3、FI

FICA　

fictitious asset

fictitious liability　

fictitious name

fiduciary

fiduciary accounting

fiduciary capacity　

fiduciary deposits

fiduciary issue

field audit

field audit staff

field trial

FIFO

figure

filing of accounts

filing of returns

filling status　

final assessment

final assessment of control risk

final audit

final consumption expenditure　

final discharge　

final goods

final inventory　

final prospectus

final settlement

final settlement price

final statement

finance　

finance charges

finance company　

finance controller

finance indicators

finance market　

finance sectorial index　

finance sub-index

financer　

financial accounting

Financial Accounting Foundation

Financial Accounting Standards

Financial Accounting Standards Board[FASB]

financial accounts　

financial accounts calendar adjustment　

financial activities

financial adaptability

financial adjustment

financial administration

financial adviser

financial analysis

financial analysis software

financial analyst

financial appraisal

financial appropriation　

financial arrangement

financial asset

financial assistance

financial audit

financial budget

financial budgeting　

financial business operation permit

financial capacity　

financial capital　

financial capital maintenance

financial centre

Financial Circular

financial commitment　

financial community

financial conglomerate

financial constraint

financial consultancy service　

financial contract

financial control　

financial crisis　

financial decision

financial derivative

financial derivative product

financial discipline　

financial disclosure

financial disclosure rules

financial executive

Financial Executives Institute

financial expense　

financial exposure

financial forecast

financial futures

financial futures market

financial group　

financial guarantee

financial guideline

financial highlight

financial implication

financial information system

financial infrastructure　

financial institution

financial institution confirmation request

financial instrument　

financial integrity

financial intermediary

financial journalist

financial lease　

financial leverage

financial leverage ratio

financial liability

financial liberalization

financial management

financial market

financial modelling

financial objective

financial obligation

financial performance

financial period　

financial planner　

financial planning　

financial planning guideline

financial policy

financial position　

financial position statement

financial pressure

financial provision

financial prudence　

financial ratio

financial ratio analysis

financial report

Financial Reporting Council

financial reporting exposure draft

Financial Reporting Release　

Financial Reporting Standard　

financial requirement

financial resources

financial return

financial review　

financial risk　

financial schedule　

financial secretary　

financial service

financial services sector

financial sheet

financial situation

financial stability measures

financial statement

financial statement analysis

financial statement assertions

financial statement audit

financial statement footnotes

financial statement structure

financial status

financial structure

financial supermarket

financial support agreement

financial system　

Financial Times　

Financial Times Index　

Financial Times Share Index

financial transaction

financial trend analysis　

financial vehicle

financial viability

financially troubled company

financier

financing activities　

financing capital

financing corporation

financing cost　

financing decision　

financing lease　

financing mix’s risk and reward

financing package

financing plans

financing study

finder

fine for tax overdue

fine on tax makeup　

finished goods inventory

finished goods ledger account

finished goods stock budget

finished goods turnover ratio

fire　

firm

firm commitment

firm price

first and paramount lien

first buy order

First Commercial Bank

first demand for rates

first legal mortgage

first mortgage debenture

first option　

First Pacific Bank Limited

first participant

first sell order

First Union HKCB Asia Limited

fiscal　

fiscal drag

fiscal function

fiscal leverage

fiscal policy　

fiscal reason　

fiscal requirement

fiscal restraint measure

fiscal year

Fit and Proper Criteria

five-year forecast return　

fixed account　

fixed amount of interest

fixed asset

fixed asset audit

fixed asset components

fixed asset impairment

fixed asset losses in suspense

fixed asset turnover ratio　

fixed assets accounting

fixed assets cost　

fixed assets depreciation rate

fixed assets inventory shorts

fixed assets inventory surplus

fixed assets investment

fixed assets project stages

fixed assets ratio　

fixed assets register

fixed assets to net worth ratio

fixed budget　

fixed capital　

fixed capital formation

fixed capital investment

fixed charge　

fixed charge coverage ratio

fixed concessionary rate

fixed costs

fixed costs graphs

fixed cumulative dividend

fixed cycle

fixed deposit　

fixed deposit account　

fixed exchange rate

fixed factory overhead volume variance

fixed income security

fixed interest investment

fixed interest loan stock　

fixed interest rate（mortgage）

fixed interest securities

fixed liability

fixed overhead absorption rate

fixed overhead cost

fixed overhead expenditure variance　

fixed overhead total variance

fixed overhead volume variance　

fixed rate bond

fixed rate liabilities

fixed rate loan

fixed rate mortgage

fixed tangible assets　

fixed term deposit

fixed transfer price

fixed value

fixed yield

fixed-assets to equity-capital ratio

fixed-assets turnover（ratio）

fixed-price offer　

fixed-price or lump-sum contract

fixed-rate loan

fixture　

FIT　

4、FL

flat bond

flat lease

flat market

flat rate

flat rate allowance

flat rate charge　

flexed allowance

flexibility arrangement

flexible and static budgets

flexible budget

flexible exchange regime

flexible job system

flexible working hours　

flight to quality

flipper

float

float management　

float time

floatation cost

floatation of shares　

floater　

floating capital

floating charge

floating currency　

floating exchange rate

floating liability

floating profit

floating rate bond　

floating rate liabilities

floating rate of interest

floating rate regime

floating-rate loan

floor

floor trading system

flotation

flow

flow assumption

flow chart

flow fluctuation

flow of cash　

flow of costs through a service

flow of funds analysis

flow of funds statement

flow of manufacturing costs　

flow statement　

flower bond

fluctuating overdraft　

fluctuation

fluctuation in exchange

5、FO

FOB destination

FOB shipping point

focus on economic construction

folio　

folio of ledger

folio reference　

following acceptance of the engagement　

follow-on offering

FOMC

foolproof system

footing

footnotes

for cash

for information only

forbearance

forced conversion

forced liquidation

forced sale

forced sale value

forecast

forecast dividend

forecast figure　

forecast period　

forecast reporting

forecast statement　

forecast submission

forecast trend growth rate

forecast year　

foreclosure order　

foreign bill of exchange

foreign corporation

Foreign Corrupt Practices Act

foreign credit　

Foreign Credit Insurance Association

foreign currency

foreign currency account

foreign currency assets

foreign currency balance

foreign currency deposit

foreign currency effects

foreign currency futures

foreign currency holding

foreign currency option　

foreign currency reserve

foreign currency securities　

foreign currency statement　

foreign currency transaction

foreign currency translation

Foreign Direct Investment[FDI]

foreign earnings

foreign exchange　

foreign exchange agreement　

foreign exchange allocation

foreign exchange bought

foreign exchange broker

Foreign Exchange Business Operation Permit　

foreign exchange certificate

foreign exchange dealer

foreign exchange gain　

foreign exchange loss

foreign exchange market

foreign exchange mortgage loan

foreign exchange quotation

foreign exchange rate

foreign exchange reserve

foreign exchange resources

foreign exchange risk

foreign exchange risk management　

foreign exchange settlement

foreign exchange sold　

foreign exchange swap center

foreign exchange transaction　

foreign exchange transfer

foreign exchange turnover

foreign funded enterprise

foreign government loans

foreign investment

foreign ownership　

foreign partnership　

foreign remittance　

foreign sales agent（representative）

foreign stock exchange

foreign tax

foreign tax credit

foreign trade policy

foreign trade zone

foreign-funded enterprise income tax

foreign-owned company　

forensic accounting

forex futures　

forex option　

forfeit　

forfeited share

forfeiture

forfeiture of contribution

forged signature

forgery　

forgiveness of a debt

form of balance sheet

formal contingent liabilities　

formation expense　

Formulae Based Amortization　

fortran

Fortune Magazine

forward　

forward accounting

forward assets purchase

forward buying　

forward contract

forward contract rate

forward cover　

forward dealing

forward delivery

forward exchange contract

forward exchange rate

forward exchange sold　

forward financial statement

forward deposit　

forward interest rate

forward integration

forward looking earnings　

forward points　

forward market　

forward market in foreign exchange

forward purchase

forward rate　

forward trading

forward transaction

foul bill of lading

founder’s shares　

founding member

6、FR

FRN　

FRA

fractional certificate　

fractional currency　

fractional share

fragile consumer sentiment

franc area

franchise

franchisor

franco　

franked

franked investment income

franked payment　

Frankfurt Stock Exchange　

franking machine　

fraud　

fraud and error　

fraud audit

fraudulent financial reporting

fraudulent misrepresentation　

fraudulent preference

fraudulent returns

fraudulent trading　

free　

free asset ratio

free cash flow　

free cash flow per share　

free competition

free enterprise system

free exchange rate

free fiscal reserve

free from encumbrances

free from taxes

free in and out　

Free market economy

free of payment settlement

free on board　

free port

free trade agreement

freehold

freely convertible　

freely remittable

freight

freight absorption

freight cost　

freight forward　

freight-in（ward）

freight-out（ward）

French Banking Commission　

frequency distribution　

fresh start accounting

Friedman

friendly acquisition　

friendly takeover　

front-end fee　

front-end finance

frontier trade　

frozen　

frozen account　

frozen capital　

frozen credit　

frozen loan

frozen price　

frozen provision　

frustrating effect

frustration of contract

7、FT

FTZ

FTSE-100Index　

8、FU

fuel duty

Fuji Bank Limited

Fukuoka City Bank，Limited

Fukuoka City Finance Limited

full absorption costing

full audit

full capacity　

full charge bookkeeping

full consideration

full consolidation　

full contracting party

full cost

full cost pricing

full cost recovery　

full cost-plus pricing

full cover

full depreciation

full disclosure　

full employment　

full faith and credit bond　

full open market price　

full return of contribution

full valuable consideration

full year cost　

full-disclosure（reporting）principle

fully deductible　

fully depreciated asset

fully diluted earnings per share

fully paid-up capital

fully paid-up share

fully participating preferred stock　

fully secured　

fully valued　

fully vested　

function

function costing　

function of supervision　

functional

functional accounting

functional analysis

functional authority

functional budget

functional classification

functional currency

functional department　

functional depreciation　

functional organization

functional-based accounting

fund

fund accounting

fund accounting basis

fund expenditure

fund flow analysis　

fund for improvement and expansion

fund levy

fund management

fund manager　

fund of funds[FOF]

fund on account sought　

fund raising cost　

fund revenue　

fund warrant　

fundamental accounting concept

fundamental accounting equation

fundamental analysis

fundamental assumptions　

fundamental error　

fundamental principles

funded debt

funded pension scheme

funding

funding mismatch

funds flow statement

funds statement

funeral expenses

fungibility

fungible assets　

fungibles

furniture and fixtures

further sum

future contract　

future delivery

future dividend

future earnings

future expenses

Future Rate Agreement[FRA]　

future value　

future value interest factor

future value interest factor table　

futures　

futures contract

futures contract value

futures crossing procedure

futures exchange

futures introducing broker

futures non-clearing dealer

futures trading　

futures trading adviser　

futuristic planning　

9、FX

FX

10、FC

FCFF　

11、FF

FFO　