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〕。 q# C;iK4
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财务英语词汇 ^GL>xlZ(
face value 面值;票面价值 hlKM
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facility letter 提供贷款通知书;贷款确认书 <dd XvUCX
Fact Book 19XX 《19XX股市资料》 4J5 RtK
Fact Sheet 《股市资料》 ngLpiU0H&
factor analysis 因素分析 Mj!g1Q
factor cost 要素成本;生产要素成本 2-$O$&s.
factor market 生产要素市场 -F7P$/9
factor of production 生产要素 !
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factor price 要素价格;生产要素价格 KATu7)e&~^
factor system 因素计算法 0^('hS&
factoring company 代理融通公司;代理收帐公司 &)
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facultative reinsurance business 临时再保险业务 @h=r;N#/`P
Faculty of Actuaries of Scotland 苏格兰精算师学院 (baBi9< P=
fair dealing 公平交易 ;X;q8J^_K_
fair market value 公平市值 0]k-0#JM
fair return 合理利润;合理收益 a'!p^/6?
fall back 回落 Ht4A
false accounting 伪造帐目
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false claim of business expenses 虚报营业开支 ZVIlVuZ}
false entry 虚假记项 'f_[(o+n
false market 假市 XP%/* am
family income 家庭收入 }kZ)|/]kn
family living expenses 家庭生活开支 GtLn h~)
family-owned company 家族公司 ]iezwz`'
Far East Exchange 远东交易所 / <
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Far Eastern Economic Review 《远东经济评论》 O_ 4 j"0
Far Eastern Relief Fund 远东赈济基金 CpLLsp hy
fast market 快市;速动市场 2'U+QK@
fast trading 交投畅旺 &"6%D|Z0
favourable balance 顺差 $*$X5
favourable balance of trade 贸易顺差 wN]]t~K)Q
Federal funds [United States] 联邦基金〔美国〕 ~{cG"
Federal funds rate 联邦基金利率 AGGNJ4m
Federal National Mortgage Association [United States] 联邦国民抵押协会〔美国〕 CaB@,
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Federal Open Market Committee [FOMC] [United States] 联邦公开市场委员会〔美国〕 3]rd!Gp=*
Federal Reserve Board [FRB] [United States] 联邦储备局〔联储局〕〔美国〕 9f #6Q*/
Federal Reserve System [Fed] [United States] 联邦储备系统〔美国〕 PblO?@~O
Federal Reserve Wire Network [Fedwire] [United States] 联邦储备系统通讯网络〔美国〕 wl5+VC*l0
Federation Internationale des Bourses de Valeurs [FIBV] 国际证券交易所联会 l1
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Federation of Share Registrars 证券登记公司总会 HD HC9E6
fee collection procedure 收费程序 *f-8egt-
fee payable 应缴费用 3[Z7bhpV
fees and charges 费用及收费 #-7
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fees and receipts other than appropriation-in-aid 不包括补助拨款的收费及收益 }AG dWt@
fellow subsidiary 同集团附属公司 9s2 N!bx
Fidelity Fund 互保基金 #`qP7E w
fiduciary 受信人;受托人 ana?;NvC
fiduciary capacity 受信人身分 |R3A$r#-
fiduciary duty 受信责任 7N8a4 8$8
fiduciary issue 信用发行 \O=t5yS
fiduciary loan 信用放款;信用贷款 U2CCjAgRs
field audit 实地审查〔税务〕
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Field Audit Group [Inland Revenue Department] 实地审核组〔税务局〕 Jty/gjK+
field audit staff 实地审计人员;实地核数人员 |5g1D^b]s^
final account 决算帐户;最后结算 d>hLnz1O
final and conclusive assessment 最终及决定性的评税 9jf2b
final assessment 最后评税 oGKk2oP
final consumption expenditure 最终消费开支 J_7&nI H7
final dividend 末期股息;末期摊还债款 Bhf4 /$
final estimate 最终估计 bM >5=Zox
final estimate of gross domestic product 本地生产总值的最后估计 VRA0p[
final goods 最终产品 QLDld[
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Final Notice for Rates 差饷最后通知书 ;@s'JSPt
final salaries tax assessment 薪俸税最后评税 s s'`[QhR2
final settlement 最终结算 4h$W4NJK
final settlement price 最终结算价格 M ]uO%2
final statement 决算表
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final tax 最后税款 E -i <^&E
finance 财务;融资 /2Qgg`^)
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〕 xC
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Finance Bureau [FB] [Government Secretariat] 库务局〔政府总部〕 Af X lV-v
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〕 hM[QR'\QS
Finance Committee agenda item [FCai] [Legislative Council] 财务委员会议程文件〔立法会〕 dU.H9\p
Finance Committee of the Legislative Council 立法会财务委员会 g1(`a`M
finance company 财务公司 {w
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Finance Department [Stock Exchange of Hong Kong Limited] 财务部〔香港联合交易所有限公司〕 M D,+>kh
Finance Division [Hong Kong Monetary Authority] 财务处〔香港金融管理局〕 ] :
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finance lease 融资租赁 A[Pz& \@
finance sectorial index 金融分类指数 Y N*"q'Yz_
finance sub-index 金融分类指数 [fIElH<
Financial Accounting Section [Hong Kong Monetary Authority] 财务会计组〔香港金融管理局〕 ;To][
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financial adjustment 财政调整 M2rgB%W)m
financial administration 财政管理;财务管理 &- 2i+KjEX
financial adviser 财务顾问 [*z`p;n2D
Financial and Accounting Regulations 《财务及会计规例》 W?2Z31;7
Financial and Institutional Coordinating Committee [FINSCOM] 财务监督委员会 _28vf Bl?
financial appraisal 财政评估 W8Aii'Q8C/
financial arrangement 财政安排;财务安排 $94l('B6H
financial assets 金融资产 c~v(bK
financial assistance 经济援助;财政资助 3-U@==:T
financial auditing 财务审计 gQlL0jAV
financial capacity 经济能力 =plU3D2
financial centre 金融中心 I1fUV72
Financial Circular 《财务通告》 X.FFBKjf[e
financial commitment 财政承担;财政承担额 -eQ70BXvB
financial community 财经界 OE[N$,4I*
financial conglomerate 金融集团 ? yek\X
financial constraint 财政约束 [O\[,E" K
financial consultancy service 财务顾问服务 Hi Pd|D
financial contract 财务合约 HN ~
financial control 财务管理;财务控制;财政规控 L0EF
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financial derivative 金融衍生工具 |^T?5 =&Kt
financial derivative product 金融衍生产品 +/Qgl
financial discipline 财政纪律;财务约束 oa:30@HSb
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financial disclosure 财务资料披露 W>T6Wlxu`6
financial disclosure rules 财务资料披露规则 x$;kA}gy
financial exposure 财务风险 P,ud"F=r
financial futures 金融期货 h?+bW'm
financial guideline 财政准则 KQ2jeJ/pj
financial implication 财政影响;财政负担;财政承担 Hribk[ 99
financial information system 财务资料系统 0PT\/imgN
financial infrastructure 金融基础建设;金融基础设施 >Qold7
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Financial Infrastructure Section [Financial Services Bureau] 财经基建组〔财经事务局〕 V7q-Pfh !y
financial institution 财务机构;金融机构 V>:ubl8j0l
financial instrument 金融工具;金融票据 2-x#|9
financial integrity 财政方面的稳健性 hkoCbR0}8
financial intermediary 金融中介机构 ,{VC(/d
financial intermediation service 金融中介服务 T Z_](%
financial journalist 财经新闻工作者 >uVr;,=y
financial liberalization 金融市场自由化 _NkbB"+L
financial loss 财政损失 1PnWgu
financial management 财务管理 ?JI:>3e
financial management and budgeting system 财务管理及预算系统 1k?k{Ri
financial market 金融市场 ^Uq"hT(41
financial model 财政模式 GEQ3r'B|
Financial Monitoring Unit [FMU] [Economic Services Bureau] 财务监察组〔经济局〕 s6.#uT7h
financial objective 财政目标 59Lmv
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financial obligation 财政承担;债务 $p GdGV\H
financial performance 财政状况;财政业绩 5&N55? G6
financial planning 财政计划;财务规划 zcE[wM
financial planning guideline 财政计划准则 Sz#dld Mz
financial position 财政状况;财务状况;经济状况 Qz9*o
financial pressure 财务压力 TaTs-]4
financial provision 财政拨款 4Y:[YlfD.
financial prudence 审慎理财 N;.}g*_+}
financial requirement 财政需求;资金需要 d/!R;,^
financial resources 财政资源 nc Cgc5uP
Financial Resources Rules： Notes for the Use of Securities Dealers 《财政资源规则：供证券交易商参考的注释》 /
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financial return 财政收益 WC
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Financial Secretary 财政司司长 mOE%:xq9-
Financial Secretary Incorporated [FSI] 财政司法团 )%D>U
Financial Secretary Incorporated Suspense Account 财政司法团暂记帐 6 0@]^g;$I
Financial Secretarys Office 财政司司长办公室 zf}X%tp
financial service 金融服务;财经服务 C p[
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Financial Services Bureau [FSB] [Government Secretariat] 财经事务局〔政府总部〕 QGM@m:O
financial services complex 金融服务综合大楼 eh5j
Financial Services Liaison Committee 金融事务联络委员会 568qdD`PS
financial services sector 金融服务业 Mz#<Vm4
financial sheet 财务报表 @EV*QC2l;Y
financial situation 财务状况 QfHO3Y6h[
financial statement 财政报告;财务报表 C=uY X"
financial support agreement 财务支持协议 N Q"`F,T
Financial Times Index 《金融时报》指数 K6X} d,g
Financial Times， The 《金融时报》 L] ce13K
financial transaction 财务交易 5}" @$.{i
financial vehicle 筹资工具 Ns Y D~n
financial year 财政年度 /Xo8 kC
financing 融资;提供资金;资金融通 $bd2TVNV:
financing cost 集资费用 ERQc1G]3Dd
financing package 融资方案 /n&Y6@W
financing study 融资研究 >Qg 9KGk'
fine 罚款 ne (zGJ d
fineness 纯度;成色 G.[,P~yy.
fine-tuning 精确调整;仔细修订 eg
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fire insurance 火险 @
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fire risk 火险 #FQkwX'g
firm 商号;事务所 02F[4c ~
firm market 市况坚挺 T _=iJ: Q
firm name 商号名称 l 6O8:XI
firm of certified public accountants and public auditors 执业会计师及注册核数师事务所 MzudCMF
firm quotation 实价 W{z {AxS
firm up 回升;转强 '|JBA.s|
first and paramount lien 首要留置权 (;.wsz &K
first buy order 首次买盘 MrGq{,6C
first calculation 第一计算法 )%T< Mw2u
First Commercial Bank 第一商业银行 SV}C]<
first demand for rates 首次征收差饷通知书 [;n/|/m,
First Fund 第一基金 JX! @j3
first in， first out method [FIFO method] 先进先出计算法 DbH"e
first legal mortgage 首次法律按揭 TC$)::C1
First Metro International Investment Company Limited 首都国际财务投资有限公司 yv2N5IQ>{V
first mortgage 第一按揭;第一抵押权 dW`!/OaQD
first mortgage debenture stock 第一抵押债权股证 0/@ ^He8l
First National Bank of Chicago 芝加哥第一国民银行 y
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First Pacific Bank Limited 第一太平银行有限公司 UB
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