Face value 面值! s) M2 A9 b- x* R
Factor 代理人；成本中心' P, h, X0 J3 L7 a. u
Factor rate 成本中心分配率
9 r( O+ n5 ~; K5 V# ?- q3 AFactory account 工厂会计
/ D; ~/ W& x& AFactory book – dipping 工厂（业）薄记
, t9 y3 d) v2 f5 p; e, }Factory books 工厂帐薄
5 j6 |0 e0 d3 n, IFactory burden 工厂负荷
4 L: O- M  t' Z' G8 B/ N( U4 CFactory cost 制造成本（同manufacturing cost）/ Q. T6 y8 K6 y8 e1 `" w
Factory cost sheet 制造成本单
: R: o( A/ l! R4 P0 E% y7 swww.86trader.comFactory expense ledger 制造费用分类帐
, r, V" _4 M7 [, a4 n  {, n& M中国外贸人论坛Factory expenses analysis 制造费用分析
  h: P4 w- Z4 bFactory journal 工厂日记帐
9 i6 l+ t9 [2 j0 Z# _7 @# E中国外贸人论坛Factory ledger 工厂分类帐- W4 g5 ]- u! J% c% a! t" T
Factory ledger controlling account 工厂分类帐统制帐户
( P$ [: K" e, J! e' A) M" `www.86trader.comFactory order 生产通知单；在制品成本单2 y# G4 h& l; X2 l4 ^3 @2 O
Factory overhead 制造费用（同manufacturing expenses）
9 k4 `! c; W+ k% |中国外贸人论坛Factory service cost工厂服务成本
. O% w9 J, R) b3 ]: w; w中国外贸人论坛Factory supplies工厂供应品
/ f( B8 n/ d6 N: B- c2 S中国外贸人论坛Fair average quality 中等品质
# M' v2 f, \# M! XFair market value 公平市价www.86trader.com2 V. N! y# Y& w7 D3 F+ n% D
Fair value 公平价值www.86trader.com8 e. B+ B8 n9 J* _6 K2 w
Fallacious deferred charges 虚伪迤借项
* R2 e" N4 N( ?6 F' wFalse entry 假记录. Q) E/ s  u+ H1 ^$ r5 R
Favorable balance 有利差额中国外贸人论坛1 M+ U1 z0 B7 W; ?8 y
Fees 规费；公费；费
* t% m  F" t$ L中国外贸人论坛Fictitious accounts receivable 虚伪应收帐款
5 ~* Q% w. Y3 X# p3 kwww.86trader.comFictitious assets 虚伪资产
9 b1 B: E2 }$ p# f* @Fictitious capital 虚伪资本! i* {4 V. n6 j# J/ f8 o% v
Fiduciary accounting 财产信托会计
5 Q8 _* _* ^1 H7 r1 ?8 k5 ^5 v中国外贸人论坛Fiduciary loan 信用借款；信用放款
, Z& U! Z6 K& w( c8 q, F7 rFilling 归档# u" f9 a  {# f" \
Final account 决算
5 ]1 o! W7 ]& I) f$ n/ ^Final budget 核定预算
- }/ f4 s) |" ]& [Final cost 最后成本
( x! L/ ^. P0 }% A+ PFinal inventory 期末存货www.86trader.com3 D3 X( _; Y# o! L8 G" Z! L5 O
Final report 决算书（报告）
  o2 L+ v# l7 o0 [  a( q5 tFinal settlement of account 决算
7 G- A' G% E0 Y- Q) V1 V; C; Xwww.86trader.comFinal statement 决算表+ `4 P$ a& j5 N6 y, _
Final value 终价
1 H0 k1 U6 l9 ~9 z1 owww.86trader.comFinancial accounts财务帐户
8 e3 d5 t5 c: k' v) P2 N中国外贸人论坛Financial budget财务预算
+ K& F; g- u6 FFinancial condition财务状况
# p, m: U8 w0 v+ l中国外贸人论坛Financial control财务统制www.86trader.com9 d4 K- S+ c* h
Financial expense 财务费用1 ?+ V6 [. i$ q% @" ~
Financial income财务收益0 T; a5 K+ u! H/ D, B  H
Financial investigation 财务调查www.86trader.com0 `: p9 k! M& D1 J9 U( M8 V
Financial management expense 财务管理费用中国外贸人论坛  i. A: j& s4 v2 v; i
Financial operation 财务经营
& z4 B8 S3 T+ ?8 ?www.86trader.comFinancial position 财务地位
/ j9 d* p) _7 A  b, X中国外贸人论坛Financial position statement 财务地位表；资产负债表5 q+ ?" ~% j: M$ }2 i0 c  I5 w
Financial ratio 财务比率
; i9 q4 S& u+ ~- D  u2 kFinancial report 财务报告2 l: E7 M6 a  ?- j' k3 x
Financial standards 财务标准
0 V+ X# e# T5 E6 _4 nFinancial statements 决算表3 I8 L% z* C* k1 N( X8 J
Financial structure 财务结构
/ R8 E: }7 J3 V8 c+ y: UFinancial transaction 财务事项；财务交易
. [+ M; B/ `/ b7 U1 ZFinancial year 会计年度；财政年度中国外贸人论坛9 O6 Z+ Z2 O+ Y7 ^1 g
Fine quality 优良品质
7 J# n0 h/ f& b2 j- v中国外贸人论坛Fine cost 完工成本& I% i. B2 R) `& u7 m- N
Finished goods (products; stock) 制成品
% k- \/ i8 N. D2 oFinished jobs 已成工作
( u! N1 U, i5 h5 p% W) n1 N中国外贸人论坛Finished parts 制成零件
0 T- a' g) _7 `0 L4 g- \; |8 HFire insurance 为灵保险www.86trader.com. m4 ?  w' @* w9 D. J! x( J
Fire loss adjustment 火灵损失调整www.86trader.com/ n: n* F+ s& ^+ m1 n9 z8 D: X
Fire policy 火险保单
$ Z" A( x" s2 v! A: ?7 gFirm sale contract 确定销售契约5 F0 h' i) p: c: j0 N1 Z: {$ i
First budget reserve 第一预备金中国外贸人论坛3 g: |; x7 o. s8 K9 j8 l; f5 J
First cost 主要成本（同prime cost）中国外贸人论坛% H* i- }9 ^! `- z6 m# W
First mortgage第一抵押权
2 z) G9 S4 Z9 ?1 n2 E中国外贸人论坛First mortgage bonds第一抵押权债券
& Z9 |) X& y' w$ I: N2 \9 q中国外贸人论坛First quality 上等品质
9 c+ b9 K: m# J  R* r& lFiscal agent 财务代理人/ X  |  A$ s& c4 ]1 ?' Q- T
Fiscal period 会计期间；财务期间$ s0 O- Z, A6 g5 e7 W2 N" S
Fiscal year 营业年度；会计年度；财务年度
, D- ]/ F- B0 ^中国外贸人论坛Fixed assets 固定资产
# V! e/ f3 ~$ x% f/ i2 }Fixed capital 固定资本
5 D7 h% P; l7 a# J- d4 B: n中国外贸人论坛Fixed charges 固定支出；固定费用. k2 ^4 t7 N' j; u' p1 U& v
Fixed costs 固定成本www.86trader.com/ W; K5 f, v6 @& ~
Fixed debts 固定债务
4 [' z" k& z2 I3 C* [% [1 W8 n3 c中国外贸人论坛Fixed deposit(s) 定期存款: @* E. W, ~$ Z7 F* y! ]6 u
Fixed expenses固定费用
& M3 G, [- m7 jFixed installment method 分期定额法
9 w: t2 W7 U" |" N& I: BFixed intangible assets 固定虚产
, a( E$ b4 i  E/ ?www.86trader.comFixed liabilities 固定负债4 R0 b# x% p7 s0 V  h# v
Fixed loans secured 定期抵押放款
1 }! n( v0 a3 r6 K6 i0 T7 }Fixed loans unsecured 定期信用放款
# g. s, }$ {3 k( ], M+ a5 yFixed percentage basis 固定百分率法
9 @- _* x7 U) s! K) x1 _- B/ R& W# _Fixed regular working capital 固定政党运用资本www.86trader.com. [$ h: C! L5 V  n( o; B! o
Fixed tangible assets 固定实产
% K) ?" s1 b4 N' U; L; x; o+ U) s' v7 j+ R4 @
[ 本帖最后由 jessica_1982 于 2007-4-9 12:50 编辑 ]

Fixtures 装置
$ x/ f( X" R4 }& N3 \/ l$ P3 {Flat cost 纯成本
$ X. G  s5 W$ [, w6 e7 TFlexible standard budget 弹性标准预算www.86trader.com* k1 T) C7 D2 m6 I
Floating assets (capital) 流动资产
5 b/ Y; ~( x2 N  ~$ gwww.86trader.comFloating capital 经营资金
% j/ @1 ~; [& zFloating charge 流动质权
0 [- u8 A7 l2 U. Dwww.86trader.comFloating debenture 流动质权债券www.86trader.com2 e" x6 o. Q+ A" p5 D6 p7 g9 p
Floating debts (liabilities) 流动负负债
2 L! n& Y+ }9 @8 Q3 l1 M' ^www.86trader.comFloating fund 浮游资金
* u6 n' n* _2 u1 }- M7 F$ S6 d. o: j" VFloating policy 总额保险单
& M4 s9 N6 v2 H7 h: y中国外贸人论坛Fluctuations in exchange (foreign exchange fluctuations) 汇兑变动* P" v" f  X) q9 `: @
F.O.B. destination 到达地交货
  V4 |5 K% ~7 X7 O% M3 CF.O.B. plant (factory) 工厂交货+ `- }" P2 F, L6 t  W
Focal date 假定起息日$ u0 r$ X5 g, c% B1 {- [  s
Folio column 页数栏# h, K8 U& U; _4 w0 K
Footings 总结www.86trader.com4 d$ R1 k! A  t6 w4 G$ `
Foot – note 底柱；页肢柱
5 d' j5 M& o+ Q3 m! V  p; Y中国外贸人论坛Forced sale value 迫卖价值% \4 h& A8 j# l7 w: ?
Forecasted statement 预测表' z# P- y6 ?$ p8 a8 b0 X; }4 p8 N: B& n
Foreclosure value 没收担保品价值
3 @; s2 y" z5 D6 iForeign bank bills 外国银行票据! }0 @* |( ?4 l/ O1 b2 {( O$ z
Foreign bill of exchange 外国汇票6 W5 U& q8 }4 H
Foreign check 外国支票 ' S+ l& e, w3 x" M( m
Foreign capital 外国资本
! h8 m4 d$ v3 |Foreign exchange 外汇
3 G7 c, j$ w* I# l' \7 u) ]+ q中国外贸人论坛Forfeited securities arising from loans 没收押品& H/ _3 g: m) p! L# ^
Forfeited stock 作废股
2 I. N$ u& m5 O" c0 B8 [Forgery 伪造（指签字）
* ]& P9 D( U# ]- n7 f( UForms 格式
# P% ^7 I1 ?1 V5 [. k7 ]中国外贸人论坛Formula cost system 公式成本制度www.86trader.com  u4 k) y, o+ ^+ B  ?. g
Forward 期货
, \  N$ c" U+ F6 W  oFounders’ stock (shares) 发起人股份
$ A4 X) S9 t4 K- W3 C中国外贸人论坛Fractional stock warrants 零股认股权证8 I: i" s  S6 V( `$ k
Franchises 专营权中国外贸人论坛7 P$ Y+ \$ p9 x, N% i3 p" y
Frand 舞弊
6 @/ Q& A+ ]- E: |4 |- O6 `. ?3 k, kFree along ship (F.A.S.) 船边交货价格
' I, H" f, \! L" [Free assets 自由痢疾（即未出质或抵押的资产）
& X: E4 _) ~5 B% `% U: z5 P中国外贸人论坛Free goods 无税品；免税货
- `8 Q4 F# e; h# q) ~: SFree of charge 免费
$ R4 ]% P4 k6 d- {0 N6 V中国外贸人论坛Free on board (F.O.B.) 船上交货不另取费
- o+ `6 g4 E, E: @) `4 W3 ZFree surplus 任意盈馀
$ m3 Q! ^; f+ [4 t' Iwww.86trader.comFreight 运费；运费单
. b% k( X% k( X# tFreight charges 运费单（同Freight）www.86trader.com8 d, k0 t6 O0 c% l( }+ f
Freight – in (in ward) 运入运费4 e  g' e) i# ~  x# \7 a
Freight not allocated 未分配运费
" g1 w8 l* C9 n' a. J! N( FFreight notice 运费通知单中国外贸人论坛  ]+ ~+ d3 I/ i. q
Freight – out (outward) 运出运费
2 u. O8 G7 a; J. v$ v, tFreight paid at destination 到达地付运费www.86trader.com- v7 b5 g0 T3 {5 ^1 {
Freight paid in advance 预付运费
4 A. g9 }9 W* l4 }9 y1 k0 z6 gwww.86trader.comFreight to be deducted 应扣代付运费www.86trader.com7 |- I- i+ H/ `, O
Frozen credits 呆欠" f3 B  n7 P1 C. M* \4 ]
Full cost 完全成本
0 n- X4 ]* G6 w4 M1 Uwww.86trader.comFull endorsement 记名背书7 ^1 d* e; n1 {$ m( R5 k* f1 {
Full legal weight 正量
* s6 l5 d9 F; _. [+ a1 ?+ C& eFull liability 完全责任# ?4 [8 P, I% f1 Q! i. ?3 U4 ~4 @
Full standard burden 全标准负荷. {5 C6 B+ d9 ?: j/ Q
Sully secured creditors 担保充分的债权人
- k) E2 {5 j9 o7 D. S4 f( TFully secured liabilities 担保充分的负债* i. F3 H( {7 X# G' {# S- A; i
Functional depreciation 职能折旧
, X0 {4 q8 J: b: q- e. W2 Jwww.86trader.comFunctional expenses 职能别费用（与natural expenses相对）
, L% q$ j3 d0 RFund 资金；基金/ R) F* E; Z& w2 _" W* z# m
Fund accounts 预算科目
+ K5 O" K  l+ R8 hFund balance sheet 基金资产负债表
! v* l2 l  @1 CFunded debt 长期债款
1 Y2 N) c7 o# Q1 N8 BFunded debt retired from surplus 以盈馀偿还的长期债款' q$ q4 g. F' j. {; q
Funded deficit 基金亏绌数中国外贸人论坛6 B3 e7 p# @5 p5 r. T
Funded reserve 置有基金的准备
; \+ \' U* B' L( ]4 q0 h" ^中国外贸人论坛Funds held in custody 保管款
4 R" {8 q  c8 z# d) ^$ C1 Lwww.86trader.comFunds received for participation in loans made through us 转放款项( n7 Z9 S3 m3 N& J- E
Funds statement 资金表
) `) @+ Y0 D  y' J: V5 WFurniture and fixtures 生财" R# M( G$ f$ s7 m& D( G; G+ {4 h
Furniture and office appliances 事务所用具
& @6 o9 \3 p* Q& c* YFurniture and fixtures sinking fund 器具提存金7 B8 p6 F' r2 h+ \+ R
Future delivery 期货；远期交货中国外贸人论坛' d( e! V, K' |# v
Futures 远期交易