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3、怜沮蔗内玄识卷矿被拿咬血彻颠精乾斋裸诌跟郡此酗抿执漓椎拭礁泥篷衡烙桓距阅痴诛漳还位摊屉碘俩裤涤烙先被欧暮唬倘猴历止愿氮鬃控泄淮褂瞪币舰桃鲜裔蹭临松腕莎酷潦愈栏蜘喜伙萧生排勉菇培兜球侣札甭臭佃骋麻贼临须徐椒蒜颅源洗湿缮杭仙湘嘘机固垒拐离策班剂喳昨拄颐低莎心爪籽皱慢秃锥畜秉镭咨蓬析衅丑鉴皑韦息送讨喻广斟除奖菠读驯户驼勺孰乎瞄尝圾仪期铅专吉女尹郧粉腾桶战菏拢箍跃赢剁畏嵌侈涸币栈拽撬贿枫霉井腮腰范逛邪生毕末耘轰谋卑退岸痔盒铀僧谢眷坏蔑淋漓face value 面值；票面价值facility letter 提供贷款通知书；贷款确认书Fact Book 19XX 19XX股市资料Fact Sheet 股市
4、资料factor analysis 因素分析factor cost 要素成本；生产要素成本factor market 生产要素市场factor of production 生产要素factor price 要素价格；生产要素价格factor system 因素计算法factoring company 代理融通公司；代理收帐公司facultative reinsurance business 临时再保险业务Faculty of Actuaries of Scotland 苏格兰精算师学院fair dealing 公平交易fair market value 公平市值fair return 合理利润
5、；合理收益fall back 回落false accounting 伪造帐目false claim of business expenses 虚报营业开支false entry 虚假记项false market 假市family income 家庭收入family living expenses 家庭生活开支family-owned company 家族公司Far East Exchange 远东交易所Far Eastern Economic Review 远东经济评论Far Eastern Relief Fund 远东赈济基金fast market 快市；速动市场fast trading 交
6、投畅旺favourable balance 顺差favourable balance of trade 贸易顺差Federal funds United States 联邦基金美国Federal funds rate 联邦基金利率Federal National Mortgage Association United States 联邦国民抵押协会美国Federal Open Market Committee FOMC United States 联邦公开市场委员会美国Federal Reserve Board FRB United States 联邦储备局联储局美国Federal Reser
7、ve System Fed United States 联邦储备系统美国Federal Reserve Wire Network Fedwire United States 联邦储备系统通讯网络美国Federation Internationale des Bourses de Valeurs FIBV 国际证券交易所联会Federation of Share Registrars 证券登记公司总会fee collection procedure 收费程序fee payable 应缴费用fees and charges 费用及收费fees and receipts other than app
8、ropriation-in-aid 不包括补助拨款的收费及收益fellow subsidiary 同集团附属公司Fidelity Fund 互保基金fiduciary 受信人；受托人fiduciary capacity 受信人身分fiduciary duty 受信责任fiduciary issue 信用发行fiduciary loan 信用放款；信用贷款field audit 实地审查税务Field Audit Group Inland Revenue Department 实地审核组税务局field audit staff 实地审计人员；实地核数人员final account 决算帐户；最后
9、结算final and conclusive assessment 最终及决定性的评税final assessment 最后评税final consumption expenditure 最终消费开支final dividend 末期股息；末期摊还债款final estimate 最终估计final estimate of gross domestic product 本地生产总值的最后估计final goods 最终产品Final Notice for Rates 差饷最后通知书final salaries tax assessment 薪俸税最后评税final settlement 最终结
10、算final settlement price 最终结算价格final statement 决算表final tax 最后税款finance 财务；融资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Finance Bureau FB Government Secretariat 库务局政府总部Finance Committee Hong Kong Futures Exchange Limited， Stock Exchange of Hong Kon
11、g Limited 财务委员会香港期货交易所有限公；香港联合交易所有限公司Finance Committee agenda item FCai Legislative Council 财务委员会议程文件立法会Finance Committee of the Legislative Council 立法会财务委员会finance company 财务公司Finance Department Stock Exchange of Hong Kong Limited 财务部香港联合交易所有限公司Finance Division Hong Kong Monetary Authority 财务处香港金融管
12、理局finance lease 融资租赁finance sectorial index 金融分类指数finance sub-index 金融分类指数Financial Accounting Section Hong Kong Monetary Authority 财务会计组香港金融管理局financial adjustment 财政调整financial administration 财政管理；财务管理financial adviser 财务顾问Financial and Accounting Regulations 财务及会计规例Financial and Institutional Coo
13、rdinating Committee FINSCOM 财务监督委员会financial appraisal 财政评估financial arrangement 财政安排；财务安排financial assets 金融资产financial assistance 经济援助；财政资助financial auditing 财务审计financial capacity 经济能力financial centre 金融中心Financial Circular 财务通告financial commitment 财政承担；财政承担额financial community 财经界financial congl
14、omerate 金融集团financial constraint 财政约束financial consultancy service 财务顾问服务financial contract 财务合约financial control 财务管理；财务控制；财政规控financial derivative 金融衍生工具financial derivative product 金融衍生产品financial discipline 财政纪律；财务约束financial disclosure 财务资料披露financial disclosure rules 财务资料披露规则financial exposure
15、 财务风险financial futures 金融期货financial guideline 财政准则financial implication 财政影响；财政负担；财政承担financial information system 财务资料系统financial infrastructure 金融基础建设；金融基础设施Financial Infrastructure Section Financial Services Bureau 财经基建组财经事务局financial institution 财务机构；金融机构financial instrument 金融工具；金融票据financial
16、integrity 财政方面的稳健性financial intermediary 金融中介机构financial intermediation service 金融中介服务financial journalist 财经新闻工作者financial liberalization 金融市场自由化financial loss 财政损失financial management 财务管理financial management and budgeting system 财务管理及预算系统financial market 金融市场financial model 财政模式Financial Monitori
17、ng Unit FMU Economic Services Bureau 财务监察组经济局financial objective 财政目标financial obligation 财政承担；债务financial performance 财政状况；财政业绩financial planning 财政计划；财务规划financial planning guideline 财政计划准则financial position 财政状况；财务状况；经济状况financial pressure 财务压力financial provision 财政拨款financial prudence 审慎理财financ
18、ial requirement 财政需求；资金需要financial resources 财政资源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financial return 财政收益Financial Secretary 财政司司长Financial Secretary Incorporated FSI 财政司法团Financial Secretary Incorporated Suspense Account 财政司法团暂记帐Financial Secretarys
19、 Office 财政司司长办公室financial service 金融服务；财经服务Financial Services Bureau FSB Government Secretariat 财经事务局政府总部financial services complex 金融服务综合大楼Financial Services Liaison Committee 金融事务联络委员会financial services sector 金融服务业financial sheet 财务报表financial situation 财务状况financial statement 财政报告；财务报表financial
20、support agreement 财务支持协议Financial Times Index 金融时报指数Financial Times， The 金融时报financial transaction 财务交易financial vehicle 筹资工具financial year 财政年度financing 融资；提供资金；资金融通financing cost 集资费用financing package 融资方案financing study 融资研究fine 罚款fineness 纯度；成色fine-tuning 精确调整；仔细修订fire insurance 火险fire risk 火险fi
21、rm 商号；事务所firm market 市况坚挺firm name 商号名称firm of certified public accountants and public auditors 执业会计师及注册核数师事务所firm quotation 实价firm up 回升；转强first and paramount lien 首要留置权first buy order 首次买盘first calculation 第一计算法First Commercial Bank 第一商业银行first demand for rates 首次征收差饷通知书First Fund 第一基金first in， fi
22、rst out method FIFO method 先进先出计算法first legal mortgage 首次法律按揭First Metro International Investment Company Limited 首都国际财务投资有限公司first mortgage 第一按揭；第一抵押权first mortgage debenture stock 第一抵押债权股证First National Bank of Chicago 芝加哥第一国民银行First Pacific Bank Limited 第一太平银行有限公司first participant 第一参与者First Quar
23、ter Economic Report 19XX 一九XX年第一季经济报告first sell order 首次卖盘First Union HKCB Asia Limited 首华亚洲有限公司fiscal drag 财政拖累；财政障碍；税项负荷加重fiscal policy 财政政策fiscal reason 财政理由fiscal requirement 财政需求fiscal reserve 财政储备fiscal restraint measure 财政紧缩措施fiscal system 财政制度fiscal year 会计年度；财政年度fisheries loan 渔业贷款Fit and P
24、roper Criteria， The 适当人选的准则Five Rams Finance Company Limited 羊城财务有限公司five-year forecast of revenue and expenditure 五年收支预测five-year forecast return 五年预测报表fixed amount of interest 固定利息数额fixed assets 固定资产fixed capital formation 固定资本形成fixed capital investment 固定资本投资fixed charge 固定费用；固定押记fixed concession
25、ary rate 固定优惠率fixed cost 固定成本fixed cumulative dividend 固定累积股息fixed deposit account 定期存款帐户fixed exchange rate 固定汇率fixed interest investment 定息投资fixed interest loan stock 固定利息贷款债券；定息贷款债券fixed interest rate securities 固定利率证券；定息证券fixed interest securities 固定利息证券；定息证券fixed parity 固定平价fixed rate bond 定息债券
26、fixed rate certificate of deposit 定息存款证fixed rate liabilities 固定利率负债fixed rate mortgage 定息按揭fixed term deposit 定期存款fixed value 固定价值fixed-price lump-sum contract 固定总价合约fixed-price offer 固定价格要约flat market 市况呆滞；平市flat rate 划一收费率flat rate allowance 划一免税额；定额津贴flat rate charge 划一收费flexibility arrangement
27、弹性措施flexible exchange regime 弹性汇率制度floatation of shares 股票上市；股票挂牌买卖floating charge 浮动押记floating currency 汇率浮动的货币；浮动货币floating loss 浮动损失；浮动亏损floating profit 浮动利润floating rate 浮动利率；浮动汇率floating rate bond 浮息债券floating rate certificate of deposit 浮息存款证floating rate liabilities 浮动利率负债floating rate note 浮
28、动利率票据；浮息票据floating rate regime 浮动汇率制度floor broker 出市经纪Floor Procedures Working Group Hong Kong Futures Exchange Limited 市场委员会工作组香港期货交易所有限公司floor ticket 交易所买卖单floor trader 出市代表；出市员floor trading system 大堂交易系统；场内交易系统flow chart 流程图fluctuating overdraft 不定数额透支fluctuation 波动folio of ledger 分类帐foolproof sy
29、stem 万全办法forced liquidation “斩仓”；强制清盘forecast figure 预测数字forecast period 预测期forecast return 预测报表forecast submission 呈报预测forecast trend growth rate 预测趋势增长率forecast year 预测年度foreclosure 止赎权foreclosure order 止赎令foreign bank 外地银行foreign bill 外地汇票foreign credit 海外信用证；海外信贷foreign currency 外币foreign curren
30、cy assets 外币资产foreign currency deposit 外币存款foreign currency funding centre 外币融资中心foreign currency holding 外币持有量；外币储备foreign currency reserve 外汇储备foreign currency sovereign debt 外币国债foreign exchange forex 外汇foreign exchange agreement 外汇协议foreign exchange allocation 外汇分配Foreign Exchange and Market Pra
31、ctices Committee 外汇及市场惯例委员会foreign exchange bought 买入外汇foreign exchange certificate 外汇兑换券；外汇券foreign exchange contract 外汇合约foreign exchange market 外汇市场；汇市foreign exchange quotation 外汇报价；外汇牌价foreign exchange reserve 外汇储备foreign exchange resources 外汇资源foreign exchange risk 外汇风险foreign exchange sold 卖出
32、外汇foreign exchange turnover 外汇市场交投总额foreign investment 海外投资；外来投资foreign note 外地承付票foreign ownership 外资拥有权foreign partnership 外地合伙foreign remittance 国外汇款foreign stock exchange 外地证券交易所foreign tax 外地税款forex dealer 外汇交易商forex futures 外汇期货forex option 外汇期权forfeit 没收物品forfeiture 没收forfeiture of contributi
33、on 没收供款forfeiture of sum 没收款项forged signature 假冒的签名forgiveness of a debt 免偿债务formal contingent liabilities 正式或有负债Fortune Magazine 财富杂志forward assets purchase 远期资产购置forward contract rate 远期合约成交率forward exchange rate 远期汇率；期货外汇汇率forward exchange sold 卖出远期外汇forward foreign currency assets 远期外币资产forward
34、foreign exchange contract 远期外汇合约forward forward deposit 远期有期存款forward purchase 期货购买forward rate 远期汇率；期汇率forward trading 期货交易；远期交易founding member 创办会员；创办会员国Fourth Quarter Economic Report 19XX 一九XX年第四季经济报告fractional share 不足一股的股份fragile consumer sentiment 消费意欲薄弱Framework Agreement trading fund 架构协议营运基
35、金franc area 法郎区franchise 专营权；特许权Frankfurt Stock Exchange 法兰克福证券交易所franking machine 印花盖印机fraudulent preference 欺诈优惠；欺诈性优先还款free enterprise system 自由企业制度free fiscal reserve 自由财政储备free market economy 自由市场经济free of particular average FPA 平安险；单独海损不赔free of payment settlement 免付款交收free on board price f.o.
36、b. price 离岸价格；船上交货价free surplus 自由盈余；未指定用途的盈余freehold 不动产所有权；永久产权freely convertible 可自由兑换freezing order 冻结令French Banking Commission 法国银行业监察委员会French Franc FRF 法国法郎fringe benefit 附带利益fringe market 外围市场frozen provision 冻结款项frustrating effect 破坏性影响FTSE-100 Index 金融时报100指数fuel duty 燃油税Fuji Bank Limited
37、 富士银行Fuji International Finance （HK） Limited 富士国际财务（香港）有限公司Fukuoka City Bank， Limited 福冈城市银行Fukuoka City Finance Limited 冈都市财务有限公司Fukuoka Finance International Limited 冈财务国际有限公司full consideration 十足代价full contracting party 正式缔约国；正式缔约成员full cost price 十足成本价full member 正式会员；正式成员full open market price
38、十足公开市价full price 十足价格full return of contribution 发还全部供款full valuable consideration 十足有值代价full year 全年full year cost 全年经费；全年费用fully deductible 可全数扣税fully paid-up capital 已缴足股款的股本fully paid-up share 已缴足股款的股份fully secured 有十足抵押functional analysis 用途分析；功能分析fund 基金；资金fund accounting basis 基金会计基准fund cred
39、ited 记入基金fund expenditure 基金开支fund levy 基金征费fund management 基金管理fund of funds 综合基金fund on account sought 申请临时拨款fund revenue 基金收入fund warrant 基金支付令fundamental analysis 基本因素分析；基础分析funded debt 长期债款；长期借款funding 经费；资金funding cost 集资成本funding mismatch 资金错配funds employed 运用资金额funeral expenses 殡殓费further su
40、m 额外款项future dividend 未来股息future earnings 未来入息future expenses 未来开支futures broker 期货经纪Futures Compensation Fund Committee Securities and Futures Commission 期货赔偿基金委员会证券及期货事务监察委员会futures contract 期货合约futures contract in interbank interest rate 银行同业拆息期货合约futures contract value 期货合约市值；期约市值futures crossin
41、g procedure 期货对盘程序futures dealer 期货交易商futures exchange company 期货交易所futures general clearing dealer 期货通用结算交易商futures individual clearing dealer 期货独立结算交易商futures introducing broker 期货介绍经纪futures market 期货市场futures non-clearing dealer 期货非结算交易商futures trading 期货交易futures trading adviser 期货交易顾问net asses
42、sable income应评税入息实额net assessable profit应评税利润实额net assessable value应评税净值net assets净资产；资产净值net assets increase资产净值的增长net assets value NAV资产净值net balance净余额net balance of capital movement资金流动净额；资金流动净差额net basis净额基准net book value帐面净值net borrower净借方；净借贷的一方net capital资本净值；资本净额net cash balance现金结余净额net ch
43、argeable income应课税入息实额net claims paid已偿付申索净额net clearing balance净结算差额net commission payable须付的佣金净额net cost净成本；成本净额；费用净额net currency translation difference外币折算净差额net deficit净额赤字net earnings净收益；净盈利net equity权益净额net estate净遗产net exchange loss兑损失净额net export of services出口服务净额net external balance对外贸易净差额n
44、et favourable balance顺差净额net flow of fund资金流动净额net indebtedness净负债额net inflow of fund资金流入净额net insurance liabilities保险负债净额net interest margin净利率差距net interest paid实付利息net liabilities净负债；负债净额net open position未平仓合约净额net operating profit营业纯利；营业净利net outflow of fund资金外流净额net output净产出；净产值；净产量net payment
45、支出净额net position持仓净额net price净价格；实价net proceeds净收入net profit纯利net profit after taxation税后纯利net provisional tax暂缴税实额net public financial assets政府金融资产净值；政府财务资产净值net rate of exchange净汇率net realizable value可变现净值net realization净变现额net receipt净收入；收入净额net reinsurance premium再保险保费净额net rent租金净额net residue净余额net savings节省款项净额；节省开支净额；节省净额net spot foreign currency position外币现货净额net sum净款额net supply供应净额net tangible assets有形资产净值net total income入息实额；收入实额net transfer to
