注册会计考试常见英语单词财务英语词汇（六），Federal National Mortgage Association [United States] 联邦国民抵押协会〔美国〕。 bI|G
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财务英语词汇 ed#fDMXGQ%
face value 面值;票面价值 $1|E(d1
facility letter 提供贷款通知书;贷款确认书 8\{z>y
Fact Book 19XX 《19XX股市资料》 aMY@**^v
Fact Sheet 《股市资料》 @Q Vg5
factor analysis 因素分析 <6Gs0\JB
factor cost 要素成本;生产要素成本 y T_W\"=8
factor market 生产要素市场 gh ?[x.U
factor of production 生产要素 i
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factor price 要素价格;生产要素价格 reh{jMC
factor system 因素计算法 _8u TK%|
factoring company 代理融通公司;代理收帐公司 2I }p X9
facultative reinsurance business 临时再保险业务 v { >3) $1
Faculty of Actuaries of Scotland 苏格兰精算师学院 mLZ1u\ 7W
fair dealing 公平交易 eN,9N]K
fair market value 公平市值 ~>u| 7 M$(
fair return 合理利润;合理收益 [QgP6f]=
fall back 回落 CL1* pL
false accounting 伪造帐目 'Tjvq%ks
false claim of business expenses 虚报营业开支 "d$~}=a[
false entry 虚假记项 zT78Fl iY6
false market 假市 + `k30-<P
family income 家庭收入 " 4\
family living expenses 家庭生活开支 EwN{| 34C
family-owned company 家族公司 d2#NRqgQ
Far East Exchange 远东交易所 f|q/2}Bqb
Far Eastern Economic Review 《远东经济评论》 Zyz#xM mM
Far Eastern Relief Fund 远东赈济基金 }`< &l
fast market 快市;速动市场 #\lvzMjCC
fast trading 交投畅旺 FefroaJ:u
favourable balance 顺差 .yZLC%}
favourable balance of trade 贸易顺差 '?veM X
Federal funds [United States] 联邦基金〔美国〕 T3z ovnR
Federal funds rate 联邦基金利率 :IS?
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Federal National Mortgage Association [United States] 联邦国民抵押协会〔美国〕 37zB X~
Federal Open Market Committee [FOMC] [United States] 联邦公开市场委员会〔美国〕 Z5 IWoY
Federal Reserve Board [FRB] [United States] 联邦储备局〔联储局〕〔美国〕 6[
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Federal Reserve System [Fed] [United States] 联邦储备系统〔美国〕 hb x4[Pf
Federal Reserve Wire Network [Fedwire] [United States] 联邦储备系统通讯网络〔美国〕 T
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Federation Internationale des Bourses de Valeurs [FIBV] 国际证券交易所联会 W3
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Federation of Share Registrars 证券登记公司总会 I!Z`'1"
fee collection procedure 收费程序 hXjZ>n``
fee payable 应缴费用 xjo`u:BH
fees and charges 费用及收费 <C'_:& M
fees and receipts other than appropriation-in-aid 不包括补助拨款的收费及收益 !\7`I}:
fellow subsidiary 同集团附属公司 =Z:] %
Fidelity Fund 互保基金 e`qrafa
fiduciary 受信人;受托人 z.cDb
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fiduciary capacity 受信人身分 B&a{,.m&q6
fiduciary duty 受信责任 r/!,((Z \
fiduciary issue 信用发行 "?3=FBp&
fiduciary loan 信用放款;信用贷款 3E|||3rf
field audit 实地审查〔税务〕 ;b0Q%TDh
Field Audit Group [Inland Revenue Department] 实地审核组〔税务局〕
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field audit staff 实地审计人员;实地核数人员 0#J~ @1Gf
final account 决算帐户;最后结算 Qt+D ,X
final and conclusive assessment 最终及决定性的评税 !+PrgIp>
final assessment 最后评税 N 3L$"g5^
final consumption expenditure 最终消费开支 k-|
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final dividend 末期股息;末期摊还债款 'lZlfS:Z8
final estimate 最终估计
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final estimate of gross domestic product 本地生产总值的最后估计 ZTzec zXpQ
final goods 最终产品 Og7yT{h_
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Final Notice for Rates 差饷最后通知书 j
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final salaries tax assessment 薪俸税最后评税 g9pKoi|\E
final settlement 最终结算 6LDZ|K@
final settlement price 最终结算价格 J=3{<Xl
final statement 决算表 w"9h_;'C_
final tax 最后税款 PuP"(
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finance 财务;融资 k _V+;&: %
Finance and Management Services Division [Stock Exchange of Hong Kong Limited] 财务及行政管理科〔香港联合交易所有限公司〕 vMp=\U-~^
Finance Bureau [FB] [Government Secretariat] 库务局〔政府总部〕 U 7x
Finance Committee [Hong Kong Futures Exchange Limited， Stock Exchange of Hong Kong Limited] 财务委员会〔香港期货交易所有限公司;香港联合交易所有限公司〕 9!n:hhJM
Finance Committee agenda item [FCai] [Legislative Council] 财务委员会议程文件〔立法会〕 oWY3dc
Finance Committee of the Legislative Council 立法会财务委员会 0v qH-)}
finance company 财务公司 F|F0#HC ?
Finance Department [Stock Exchange of Hong Kong Limited] 财务部〔香港联合交易所有限公司〕 s9wzN6re
Finance Division [Hong Kong Monetary Authority] 财务处〔香港金融管理局〕 DS(>R!bb
finance lease 融资租赁 _R\FB|_
finance sectorial index 金融分类指数 . :j{d} p}
finance sub-index 金融分类指数 "rn
Financial Accounting Section [Hong Kong Monetary Authority] 财务会计组〔香港金融管理局〕 s=jmvvs_V}
financial adjustment 财政调整 CB#2XS>V
financial administration 财政管理;财务管理 &s`)_P[
financial adviser 财务顾问 F-3=eKZ
Financial and Accounting Regulations 《财务及会计规例》 m=6?%'
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Financial and Institutional Coordinating Committee [FINSCOM] 财务监督委员会 yf:0u_&]
financial appraisal 财政评估 u*
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financial arrangement 财政安排;财务安排 0cHcBxdF
financial assets 金融资产 h2zSOY{su
financial assistance 经济援助;财政资助 7I[[S!((s
financial auditing 财务审计 Sn-#Y(>]o0
financial capacity 经济能力 "> Qxb .Y}
financial centre 金融中心 @H?OHpJ" `
Financial Circular 《财务通告》 aftt ^ h
financial commitment 财政承担;财政承担额 bD vGFSAH
financial community 财经界 g&g:H H :
financial conglomerate 金融集团 O<s7VHj
financial constraint 财政约束 > V(C>^%->
financial consultancy service 财务顾问服务 4xW~@m eNB
financial contract 财务合约 y05!-G:Y\
financial control 财务管理;财务控制;财政规控 Hi[lN7ma8
financial derivative 金融衍生工具 \2/X$x<?X
financial derivative product 金融衍生产品 7%"|6dw
financial discipline 财政纪律;财务约束 Ja3#W
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financial disclosure 财务资料披露 #eKKH]J/
financial disclosure rules 财务资料披露规则 hD5@PeLh
financial exposure 财务风险 ?/&X _O
financial futures 金融期货 DL,R~
financial guideline 财政准则 z!6_u@^-
financial implication 财政影响;财政负担;财政承担 wBpt
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financial information system 财务资料系统 %@:>hQ2 ;
financial infrastructure 金融基础建设;金融基础设施 h:pgN,W}
Financial Infrastructure Section [Financial Services Bureau] 财经基建组〔财经事务局〕 TE&E f$h
financial institution 财务机构;金融机构 YTTy6*\,_
financial instrument 金融工具;金融票据 RgoF4 g+@
financial integrity 财政方面的稳健性 65 zwi-
financial intermediary 金融中介机构 k`>qb8 ,
financial intermediation service 金融中介服务 S<] k0bC
financial journalist 财经新闻工作者 =& pR=vl
financial liberalization 金融市场自由化 )q'dX+4=eL
financial loss 财政损失
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financial management 财务管理 lJ AzG,f
financial management and budgeting system 财务管理及预算系统 vh O h3
financial market 金融市场 ?5" >5 0
financial model 财政模式 pu MVvo
Financial Monitoring Unit [FMU] [Economic Services Bureau] 财务监察组〔经济局〕 a)2l9
financial objective 财政目标 ;VCV%=W<
financial obligation 财政承担;债务 >
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financial performance 财政状况;财政业绩 g s1
financial planning 财政计划;财务规划
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financial planning guideline 财政计划准则 <
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financial position 财政状况;财务状况;经济状况 MkVv5C
financial pressure 财务压力 X{xkX g8h
financial provision 财政拨款 *><j(uz!
financial prudence 审慎理财 7V=deYt_p
financial requirement 财政需求;资金需要 &S.p%Qe"
financial resources 财政资源 AIl`>ac
Financial Resources Rules： Notes for the Use of Securities Dealers 《财政资源规则：供证券交易商参考的注释》 ("A45\5
financial return 财政收益 d3E N0e+^
Financial Secretary 财政司司长 j \KOKvY)
Financial Secretary Incorporated [FSI] 财政司法团 C|H`.|Q
Financial Secretary Incorporated Suspense Account 财政司法团暂记帐 KUX6n(u
Financial Secretarys Office 财政司司长办公室 >7a
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financial service 金融服务;财经服务 (Ajhf}zJ
Financial Services Bureau [FSB] [Government Secretariat] 财经事务局〔政府总部〕 2 br>{^T
financial services complex 金融服务综合大楼 b^i$2$9_
Financial Services Liaison Committee 金融事务联络委员会 :Dr4?6hdr
financial services sector 金融服务业 :6C R~p
financial sheet 财务报表
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financial situation 财务状况 s7E %Et
financial statement 财政报告;财务报表 :OU(fz]
financial support agreement 财务支持协议 bg 3kGt0
Financial Times Index 《金融时报》指数 Fc=F2M o?
Financial Times， The 《金融时报》 fc:87ZR{ K
financial transaction 财务交易 6/QWzw.0c
financial vehicle 筹资工具 vIi&D;
financial year 财政年度 hQ %X0X,
financing 融资;提供资金;资金融通 x?6^EB|@
financing cost 集资费用 OvdBU cp[
financing package 融资方案 n}%_H4t
financing study 融资研究 * >iJ=H
fine 罚款 1\-lAk!
fineness 纯度;成色 ~>]Ie~E: (
fine-tuning 精确调整;仔细修订 kdA]gpdw
fire insurance 火险 p ^{yA"MQ
fire risk 火险 N<( rP1)`v
firm 商号;事务所 Y,n 8co^
firm market 市况坚挺 -[=@' N P
firm name 商号名称 S]ndnxy"b
firm of certified public accountants and public auditors 执业会计师及注册核数师事务所 t(,2 x%{
firm quotation 实价 fiAj# mX
firm up 回升;转强 9 [E/^
first and paramount lien 首要留置权 |<]wM(GxE
first buy order 首次买盘 YS9)%F=X
first calculation 第一计算法 -K^(L #G
First Commercial Bank 第一商业银行 ENYc.$ r
first demand for rates 首次征收差饷通知书 q sN}KgTjg
First Fund 第一基金 R $/q=*k
first in， first out method [FIFO method] 先进先出计算法 M+=q"#&
first legal mortgage 首次法律按揭 H6#SP~V
First Metro International Investment Company Limited 首都国际财务投资有限公司 Odt<WG
first mortgage 第一按揭;第一抵押权 VF -[ O
first mortgage debenture stock 第一抵押债权股证 UA0R) BH'
First National Bank of Chicago 芝加哥第一国民银行 y(Pv1=e
First Pacific Bank Limited 第一太平银行有限公司 1{xkAy0
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