1563 false returns 谎报税单
1565 favorable financial leverage有利财务杠杆作用 1566 favorable variance 有利差异,顺差 1567 feasibility analysis 可行性分析 1568 feasible solution 可行解 1576 fee 劳务费,公费 1577 feedback 反馈
1578 FEI 高级财务管理人员协会 1579 fellow members 正式会员 1580 fictitious asset 虚列资产 1581 fictitious liability 虚列负债 1583 fiduciary 财产受托人
1584 fiduciary accounting 财产信托会计 1585 field audit 外勤审计,现场审计 1586 field auditor 外勤审计师 1587 FIFO 先进先出法 1588 figure 数值,金额 1589 file 档案,文件 1590 filling status 申报纳税身份 1591 final audit 期末审计
1592 final dividend 期末股利 1593 final inventory 期末存货 1594 final statement 决算报表
1595 finance①筹措资金,融通资金②财务③金融 1596 financial accounting 财务会计
1598 financial accounts 财务报表,会计报表 1600 financial analysis 财务分析 1604 financial asset 金融性资产 1605 financial audit 财务审计 1606 financial budget 财务预算 1607 financial capital 财务资本
1608 financial capital maintenance concept 财务资本维护概念 1609 financial crisis 财务危机
1610 financial decision 财务决策 1611 financial executive 财务主管人员,高级财务管理人员 1613 financial expense 财务费用 1614 financial forecast 财务预测 1615 financial futures 金融期货 1616 financial highlight 重点财务数据 1617 financial guarantee 财务担保
1618 financial information system 财务信息系统 1619 financial institution 金融机构 1620 financial instrument 金融票据 1621 financial leverage 财务杠杆作用 1622 financial leverage ratio 财务杠杆比率 1623 financial management 财务管理 1624 financial market 金融市场 1625 financial objective 财务目标 1627 financial position 财务状况
1628 financial position statement 财务状况表 1629 financial ratio 财务比率 1630 financial ratio analysis 财务比率分析 1631 financial report 财务报告 1634 financial risk 财务风险
1635 financial statement 财务报表,会计报表
1636 financial statement analysis 财务报表分析,会计报表分析 1637 financial statement audit 财务报表审计,会计报表审计 1638 financial statement footnotes 财务报表附注,会计报表附注 1639 financial statement structure 财务报表结构,会计报表结构
1640 financial structure 财务结构 1642 financial year 财务年度 1643 financing 筹措资金,融通资金 1644 financing cost 筹资成本
1645 financing decision 筹资决策
1646 financing lease 筹资性租赁,融资性租赁 1648 fine 罚金,罚款
1649 finished goods inventory 产成品存货 1650 finished goods turnover 产成品周转率 1651 firm ①厂商,商号②确定的,固定的 1652 first-in, first-out method 先进先出法 1654 fiscal year ①会计年度②财政年度 1655 fixed asset 固定资产 1656 fixed assets accounting 固定资产会计 1657 fixed assets audit 固定资产审计 1658 fixed-assets to equity-capital ratio 固定资产对产权资本比率 1659 fixed-assets turnover 固定资产周转率 1660 fixed budget 固定预算
1661 fixed capital 固定资本,固定资金
1662 fixed charge ①固定费用②固定留置权
1663 fixed-charge coverage ratio 偿付固定费用能力比率 1664 fixed cost(expense) 固定成本 1665 fixed deposit 定期存款 1666 fixed interest securities 固定利息证券 1667 fixed liability 固定负债 1668 fixed overhead 固定间接费用
1669 fixed overhead spending variance 固定间接费用开支差异 1670 fixed overhead variance 固定间接费用差异
1671 fixed overhead volume variance 固定间接费用业务量差异 1672 fixture 固定装修
1674 flat rate 统一费率,统一税率 1675 flexible budget 弹性预算 1676 float ①浮存②发行③浮动 1677 floatation cost 发行成本 1678 floating asset 流动资产 1679 floating capital 流动资金 1680 floating charge 流动留置权 1681 floating liability 流动负债 1682 flow assumption 流转假设 1683 flow chart 流转图表,流程图表
1684 flow of cash 现金流转,现金流量 1685 flow of costs 成本流转
1686 flow of funds 资金流转,资金流量 1687 flow statement 流转表,流量表 1688 folio 页号,页码
1689 folio reference 参见账页 1690 footing 加总,合计 1691 footnotes 附注
1692 for cash 付现,付现交易 1693 forced sale 强制销售,迫售 1694 forced sale value 迫售价值 1695 force majeure 不可抗力 1696 forecast 预测
1697 forecasted statement 预测报表
1698 foreclosure 取消抵押品赎回权,没收抵押品 1699 foreign bill of exchange 外国汇票 1700 foreign bond 外国债券 1703 foreign currency 外币
1704 foreign currency account 外币账户
1705 foreign currency deposit 外币存款 1706 foreign currency futures 外币期货
1707 foreign currency option 外币购买权,外币期权 1708 foreign currency securities 外币证券 1709 foreign currency statement 外币报表 1710 foreign currency transaction 外币经济业务,外币业务 1711 foreign currency translation 外币折算
1712 foreign currency translation risk 外币折算风险 1713 foreign direct investment 国外直接投资 1714 foreign exchange ①外汇②外币兑换,外币汇兑 1715 foreign exchange broker 外汇经纪人 1716 foreign exchange dealer 外汇经销商 1717 foreign exchange gain or loss 外汇兑换损益 1718 foreign exchange market 外汇市场 1719 foreign exchange rate 外汇汇率 1720 foreign exchange risk 外汇风险 1721 foreign exchange risk management 外汇风险管理 1722 foreign exchange settlement 汇 1723 foreign exchange transaction 外汇经济业务,外汇业务 1724 foreign income 国外收益 1725 foreign tax credit 国外税收抵免 1726 forfeiture 罚款,没收 1727 forgery 假冒,伪造
1728 formation expense 开办费
1729 form of balance sheet 资产负债表格式 1730 forms control 表格控制,表格管理 1732 forward accounting 预期会计
1733 forward exchange contract 远期汇兑合同,期汇合同 1734 forward exchange rate 远期汇率
1735 forward financial statement 预期财务报表,预期会计报表 1736 founder,s shares 创办人股份 1737 fractional currency 辅币 1738 fractional share 零星股份 1739 franchise 特许经销权,专营权 1740 fraud 舞弊,诈骗 1741 fraud audit 舞弊审计,诈骗审计 1742 fraudulent misrepresentation 欺诈性虚报 1743 fraudulent returns 欺诈性税单
1744 free exchange rate 自由汇率,自由浮动汇率 1745 freehold 永久业权 1746 free of charge 免费 1747 free of income tax 免征所得税
1748 free on board 离岸价格,船上交货价格 1749 free surplus 自由盈余 1750 free trade 自由贸易 1751 freeze 冻结 1752 freight 运载货物,运费 1753 freight-in(ward) 运入运费 1754 freight-out(ward) 运出运费
1755 frequency distribution 频数分布,频率分布 1756 fringe benefit 附加福利,福利金 1757 front-end finance 前期贷款 1758 front-end load 前期负担 1759 frozen account 冻结账户
1760 frozen credit 冻结信贷,冻结贷款 1761 full audit 全部审计,详细审计 1762 full cost 完全成本,全部成本 1763 full costing 全部成本计算法
1764 full cost-plus pricing 全部成本加成计价法
1765 full cost pricing 全部成本计价法 1766 full disclosure 充分披露
1767 full faith and credit bond 十足信用债券 1768 fully depreciated asset 已提足折旧资产
1769 fully diluted earnings per share 完全稀释的每股收益 1770 fully vested 全额法定权益 1771 functional accounting 职能会计 1772 functional classification 按职能分类,按用途分类 1773 functional currency 职能货币 1774 fund 基金,专用基金
1775 fund account 基金账户 1776 fund accounting 基金会计
1777 fundamental analysis 基础分析,基础财务状况分析 1778 fund asset 基金资产
1779 fund balance 基金余额,基金结存额 1780 funds 资金,流动资金
1781 funds flow statement 资金流量表 1782 funds statement 资金表
1783 furniture and fixtures 家具和装修 1784 futures 期货,期货交易 1785 futures contract 期货合同
1786 futures exchange ①远期汇兑②期货交易所 1787 futures price 期货价格 1788 future value 未来值
1789 future value interest factor 未来值利息系数,终值利息系数
1790 future value interest factor table 未来值利息系数表,终值利息系数表 1791 gain 利得,收益
1792 gain and loss account 损益账户 1793 garnishee 第三债务人 1794 garnishment 扣押,扣发 1795 gearing 财务传动作用
1796 gearing ratio 财务传动比率
1797 general accountant 总会计师,总会计 1800 general and administrative expense 一般管理费用
1801 general auditor 总审计师,总审计 1802 general cash 普通现金
1803 general cashier 出纳主任,总出纳 1804 general creditor 普通债权人
1805 general crossed check 普通划线支票 1806 general fund 普通基金 1807 general journal 普通日记账 1808 general ledger 总分类账
1809 generally accepted accounting principles 公认会计原则 1810 generally accepted auditing standards 公认审计准则 1811 general meeting of stockholders 股东大会 1812 general mortgage 普通抵押 1813 general mortgage bond 普通抵押债券 1814 general partner 普通合伙人
1815 general price index 一般物价指数
1816 general price level accounting 一般物价水平会计
1817 general purpose financial statement 通用财务报表,通用会计报表 1818 general standard( of audit) 审计一般准则 1819 gift 赠与,赠与物
1824 globalization 全球化 1825 goal congruence 目标一致性 1826 goal programming 目标规划 1827 goal seeking 目标寻求,目标搜索 1828 going concern 连续经营的企业
1829 going-concern postulate 连续经营假设 1830 going-concern value 连续经营价值 1831 going private 私售股份,股份私人持有 1832 going public 公开招股,股票公开上市 1839 goods and services 商品和劳务 1840 goods in process 在产品
1841 goods-in-process inventory 在产品存货 1842 goodwill 商誉 1845 government audit 政府审计 1847 government bond 政府公债
1848 government corporation 国营公司
1849 government subsidy 政府补助金,政府补贴 1850 grace period 宽限期 1851 grant 赠款,补助金 1852 graphical method 图表法,图解法 1853 graphic display 图表显示
1856 greenmail payments 股份回收付款 1857 gross 总额 1858 gross book value 账面总值
1859 gross income ①毛收益②营业收入总额 1860 gross margin 毛利,毛利率 1861 gross national product 国民生产总值 1862 gross price method 总价法 1863 gross profit 毛利
1864 gross-profit method 毛利法 1865 gross profit ratio 毛利率 1866 gross sales 销售收入总额 1867 gross wage 工资总额
1868 gross working capital 流动资产总额 1869 gross yield 毛收益率
1870 group accounts 合并财务报表,合并会计报表 1871 group depreciation 分类折旧
1872 group financial statement 分组合并会计报表 1873 growth rate 增长率,成长率 1874 growth stock 新兴公司股票 1875 guaranteed bill 担保票据 1876 guaranteed bond 担保债券
1877 guaranteed letter of credit 担保信用证 1878 guarantor 保证人,担保人 1879 guaranty funds 保证金
1880 half finished goods 半成品 1881 half-stock 半额股票 1882 half-year closing 半年结算 1883 half-year convention 半年常规 1884 Hang Seng Index 恒生指数 1885 hard copy 硬拷贝,印刷记录 1886 hard currency 硬通货 1887 hard loan 硬通货贷款 1888 hardware 硬件
1889 harmonization of accounting 会计的协调 1891 head office 总部,总店
1892 head office control account 总店控制账户 1893 head office current account 总店往来账户 1894 hedge 套期交易,对冲交易
1895 hedge buying 买期保值,套买保值 1896 hedge selling 套卖保值,卖期保值 1897 hidden assets 隐蔽资产,账外资产 1898 hidden liability 隐蔽负债,账外负债 1899 hidden reserve 隐蔽准备金