56页中英对照-财经词汇大全(17)

factoring company代理融通公司

fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定） fair market value transactions公允市值交易

fair value公允价值

fair wear and tear合理磨损

FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁

FASIT (financial asset securitization investment trust)金融资产证券化投资信托 fatal illness绝症

features装置

federal income tax联邦所得税

Federal Tax Court（德国）联邦税务法庭

federally guaranteed mortgage联邦保证抵押

fee receivable应收费

fee subordination附加费

fee-based financing services以收费为基础的融资服备

Felalease拉美租赁协会

fiber optics光纤

fiduciary responsibilities受托责任

filing备案

finance and other income财务及其它收入

finance charges财务费用

finance companies金融公司、财务公司

finance lease laws融资租赁法律

finance lease融资租赁协议

financial assets金融资产

financial bottom line财务底线

financial components财务成份

financial distortion财务失真

financial institution金融机构

financial instruments金融证书，金融工具

financial leasing transaction融资租赁交易

financial leasing融资租赁

financial lessor融资出租人

financial performance财务业绩

financial ratios财务比率

financial reality财务现实

financial reporting risk(因财务失真所导致的)财务报告风险

financial statement appearance资产负债表的表现

financial terms融资条件

financiers融资人

financing source融资来源

finding认定