注册会计师

中大网校注册会计师考试帮您备战2013年注册会计师考试，结合2013年注册会计师考试大纲，特编辑整理了注册会计师考试科目《财务成本管理》英语词汇汇总，希望对您参加本次考试有所帮助!

 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, first 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 Quarter 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 Proper 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 concessionary 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

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 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 system 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 currency 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 Practices 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 contribution 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 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

fraudulent trading 欺诈营商

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.b. price] 离岸价格；船上交货价

free surplus 自

（责任编辑：中大编辑）