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〕。 $s-HG[lX[
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财务英语词汇 ( Vzab
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face value 面值;票面价值 ;F!wyTF>}
facility letter 提供贷款通知书;贷款确认书 /_ MEb42&
Fact Book 19XX 《19XX股市资料》 2
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Fact Sheet 《股市资料》 <n:j@a\up0
factor analysis 因素分析 /*8Ms`
factor cost 要素成本;生产要素成本 ]B"YW_.x2
factor market 生产要素市场 zg=F;^oZ
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factor of production 生产要素 qc-4;m o
factor price 要素价格;生产要素价格 !( EJ. |LH
factor system 因素计算法 zT5@wm
factoring company 代理融通公司;代理收帐公司 (X"WEp^Q{I
facultative reinsurance business 临时再保险业务 {|~22UkF[V
Faculty of Actuaries of Scotland 苏格兰精算师学院 :b_R
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fair dealing 公平交易 $|yO
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fair market value 公平市值 TZ,kmk#
fair return 合理利润;合理收益 >b.wk3g@>
fall back 回落 qs]7S^yw
false accounting 伪造帐目 eQUm!9)
false claim of business expenses 虚报营业开支
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false entry 虚假记项 YQI&8~z
false market 假市 +EWfsKz
family income 家庭收入 Uxq9H
family living expenses 家庭生活开支 l}$Pv?T,2
family-owned company 家族公司 ag$mc8-p[
Far East Exchange 远东交易所 $0MP*TFWa
Far Eastern Economic Review 《远东经济评论》 W1
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Far Eastern Relief Fund 远东赈济基金 G3&l|@5
fast market 快市;速动市场 u-a* fT
fast trading 交投畅旺 *y;(c)_w/%
favourable balance 顺差 |hprk-R*OH
favourable balance of trade 贸易顺差 9)a:8/Y
Federal funds [United States] 联邦基金〔美国〕 .7*3V6h =F
Federal funds rate 联邦基金利率 t(| \3$z
Federal National Mortgage Association [United States] 联邦国民抵押协会〔美国〕 Y!6, ty '
Federal Open Market Committee [FOMC] [United States] 联邦公开市场委员会〔美国〕 iJza zQ
Federal Reserve Board [FRB] [United States] 联邦储备局〔联储局〕〔美国〕 [CU]fU{$
Federal Reserve System [Fed] [United States] 联邦储备系统〔美国〕 )PU?`yLT
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Federal Reserve Wire Network [Fedwire] [United States] 联邦储备系统通讯网络〔美国〕 $Y!$I .+
Federation Internationale des Bourses de Valeurs [FIBV] 国际证券交易所联会 X ~O 2!F
Federation of Share Registrars 证券登记公司总会 xYJ|G=h&A
fee collection procedure 收费程序 /OpVr15
fee payable 应缴费用 0!c^pOq6
fees and charges 费用及收费 Olg@ Ri
fees and receipts other than appropriation-in-aid 不包括补助拨款的收费及收益 ; c'9Xyl-
fellow subsidiary 同集团附属公司 5 ap ~;t
Fidelity Fund 互保基金 qd9C Kd
fiduciary 受信人;受托人 =?}
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fiduciary capacity 受信人身分 l0m\ 2Ttf
fiduciary duty 受信责任 Q-X<zn
fiduciary issue 信用发行 4&Uq \,nx
fiduciary loan 信用放款;信用贷款 /=zzym~<>
field audit 实地审查〔税务〕 4wZ{Z
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Field Audit Group [Inland Revenue Department] 实地审核组〔税务局〕 e7<//~W7W
field audit staff 实地审计人员;实地核数人员 .cTK\
final account 决算帐户;最后结算 e> Vr#a4
final and conclusive assessment 最终及决定性的评税 U`D.cEMfH
final assessment 最后评税 9}{i8
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final consumption expenditure 最终消费开支 >4A~?=
final dividend 末期股息;末期摊还债款 KrhAObK
final estimate 最终估计 &J)q
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final estimate of gross domestic product 本地生产总值的最后估计 D2`tWRm0
final goods 最终产品 X`d d"8%
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Final Notice for Rates 差饷最后通知书 Nj2f?',;U
final salaries tax assessment 薪俸税最后评税 / -ebx~FX&
final settlement 最终结算 qV%t[>
final settlement price 最终结算价格 smpz/1U
final statement 决算表 ,r{[l D^
final tax 最后税款 /qW5M4.w
finance 财务;融资 'sCj \N
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〕 YlW ~
Finance Bureau [FB] [Government Secretariat] 库务局〔政府总部〕 $'I+] ;
Finance Committee [Hong Kong Futures Exchange Limited， Stock Exchange of Hong Kong Limited] 财务委员会〔香港期货交易所有限公司;香港联合交易所有限公司〕 G:
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Finance Committee agenda item [FCai] [Legislative Council] 财务委员会议程文件〔立法会〕 (o/HLmr@Y
Finance Committee of the Legislative Council 立法会财务委员会 ~R V>V*l
finance company 财务公司 h 7feZ_
Finance Department [Stock Exchange of Hong Kong Limited] 财务部〔香港联合交易所有限公司〕 7q&//*%yF
Finance Division [Hong Kong Monetary Authority] 财务处〔香港金融管理局〕 *t{$GBP
finance lease 融资租赁 B5>1T[T'-
finance sectorial index 金融分类指数 VZ?"yUZ Id
finance sub-index 金融分类指数 stDr F1{
Financial Accounting Section [Hong Kong Monetary Authority] 财务会计组〔香港金融管理局〕 FhZ^/= As
financial adjustment 财政调整 D-7PO3F:F
financial administration 财政管理;财务管理 5c btMNP
financial adviser 财务顾问 ^`Tns6u>
Financial and Accounting Regulations 《财务及会计规例》 "HRoS#| \
Financial and Institutional Coordinating Committee [FINSCOM] 财务监督委员会 :"+/M{qz
financial appraisal 财政评估 ~429sT(
financial arrangement 财政安排;财务安排 rO]7 g
financial assets 金融资产 3PB#m. N<
financial assistance 经济援助;财政资助 bWN%dn$$M
financial auditing 财务审计 WPBn?vb0<
financial capacity 经济能力 En:.U9?X
financial centre 金融中心 `I(#.*
Financial Circular 《财务通告》 sd;J(<Ofh
financial commitment 财政承担;财政承担额 ~f&lQN'1
financial community 财经界 B+G,v:)R6z
financial conglomerate 金融集团
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financial constraint 财政约束 rlEp&"+|M
financial consultancy service 财务顾问服务 tAfd bt
financial contract 财务合约 , Vz
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financial control 财务管理;财务控制;财政规控 p`//
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financial derivative 金融衍生工具 *B 7+rd
financial derivative product 金融衍生产品 $d1+ d;Mn
financial discipline 财政纪律;财务约束 HZB U?{
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financial disclosure 财务资料披露 V `OeJVe
financial disclosure rules 财务资料披露规则 P q\m8iS,w
financial exposure 财务风险 W+
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financial futures 金融期货 \%nFCK0
financial guideline 财政准则 [#y
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financial implication 财政影响;财政负担;财政承担 Hl"qLrb4
financial information system 财务资料系统 ( f mcWHs
financial infrastructure 金融基础建设;金融基础设施 ]C |Zs=5
Financial Infrastructure Section [Financial Services Bureau] 财经基建组〔财经事务局〕 uJz<:/rwZ-
financial institution 财务机构;金融机构 }`g:) g J
financial instrument 金融工具;金融票据 > }#h
financial integrity 财政方面的稳健性 yc.Vm[!
financial intermediary 金融中介机构 t+'|&b][Qi
financial intermediation service 金融中介服务 @5n
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financial journalist 财经新闻工作者 TrxZS_
financial liberalization 金融市场自由化 n:zoN2lC
financial loss 财政损失 sY4sq5'!
financial management 财务管理 *I;
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financial management and budgeting system 财务管理及预算系统 a []Iz8*6e
financial market 金融市场 o]0v#2l'
financial model 财政模式 pk
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Financial Monitoring Unit [FMU] [Economic Services Bureau] 财务监察组〔经济局〕 8 2% ~WQnS
financial objective 财政目标 0-H! \
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financial obligation 财政承担;债务 IUco
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financial performance 财政状况;财政业绩
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financial planning 财政计划;财务规划 6X(Yv2X&4%
financial planning guideline 财政计划准则 -%]O-'
financial position 财政状况;财务状况;经济状况 k=,,s(]tx
financial pressure 财务压力 =5NrkCk#V
financial provision 财政拨款 ^6!C":f
financial prudence 审慎理财 +g_+JLQ
financial requirement 财政需求;资金需要 BZy&;P
financial resources 财政资源 -.A%c(|Q
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》 cstSLXD
financial return 财政收益 <7HVkAa
Financial Secretary 财政司司长 %u\Oj \8U
Financial Secretary Incorporated [FSI] 财政司法团 \|2 0E51B[
Financial Secretary Incorporated Suspense Account 财政司法团暂记帐 SVsLu2tVY
Financial Secretarys Office 财政司司长办公室 ]>fAV(i x
financial service 金融服务;财经服务 mA|& K8H
Financial Services Bureau [FSB] [Government Secretariat] 财经事务局〔政府总部〕 -
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financial services complex 金融服务综合大楼 a.+2h%b
Financial Services Liaison Committee 金融事务联络委员会 m1 x7f% _
financial services sector 金融服务业 sS 5 ]d8
financial sheet 财务报表 -x~h.s,
financial situation 财务状况 ji(W+tQ2Y'
financial statement 财政报告;财务报表 UW7*,B q
financial support agreement 财务支持协议 h&eu}aF
Financial Times Index 《金融时报》指数 Bw-<xwD
Financial Times， The 《金融时报》 \F]X!#&+
financial transaction 财务交易 jR -`ee}y2
financial vehicle 筹资工具 1@Dp<Q
financial year 财政年度 \u@4 eBAV
financing 融资;提供资金;资金融通 CW*Kd t
financing cost 集资费用 ;cQhs7m(9
financing package 融资方案 [r'PGx
financing study 融资研究
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fine 罚款 9"Vch;U$
fineness 纯度;成色 E"!I[
fine-tuning 精确调整;仔细修订 B6)d2O 9C
fire insurance 火险 )i 8Hdtn
fire risk 火险 [+0rlmB
firm 商号;事务所 8 wGq:@# =
firm market 市况坚挺 RAM kTS
firm name 商号名称 ?> b>LDpx?
firm of certified public accountants and public auditors 执业会计师及注册核数师事务所 x`8rR;N!
firm quotation 实价 s%h|>l[lKT
firm up 回升;转强 5/j7 C>
first and paramount lien 首要留置权 4|Z;EAFx
first buy order 首次买盘 q) %F#g
first calculation 第一计算法 j^ L"l;m
First Commercial Bank 第一商业银行 #m_3l s}W$
first demand for rates 首次征收差饷通知书 _@I8B
First Fund 第一基金 qzk/P1{-
first in， first out method [FIFO method] 先进先出计算法 Q 6djfEN>
first legal mortgage 首次法律按揭 0TA{E-A
First Metro International Investment Company Limited 首都国际财务投资有限公司 Kx.' ^y
first mortgage 第一按揭;第一抵押权 hE>ux "_2/
first mortgage debenture stock 第一抵押债权股证 j)
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First National Bank of Chicago 芝加哥第一国民银行 \7W>3
First Pacific Bank Limited 第一太平银行有限公司 r[xj,eIb
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