56页中英对照-财经词汇大全(18)

firm term确定的条款

first amendment leases首期更改租赁协议

five different <I>frame</I>works（作为租赁交易宏观环境的）五个不同的框架 fixed investment trust固定投资信托

fixed purchase option固定价格购买任择权

fixed rate固定利率

fixed wire有线(通信)

fixture filing固定备案

flexibility灵活性

floating lease accrued interest receivable浮动租赁应计的应收利息

fluctuation波动

FMRV(fair market rental value)公允的租金市值

footnote disclosure通过附注披露

foreclosure disposition扣押抵债处置

foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）

forklift叉车

form report格式报告

forward rate agreement远期利率协议

forward start swaps远期掉期

four criteria（区别融资租赁和经营租赁的）四项标准

fractional interest零散权益

franchise特许权

fraud欺诈

free standing derivative instruments自力支撑的衍生工具

from cradle to grave从摇篮到坟墓（指自始至终全程服务）

front-end payment前端支付

FSL(full-service lease)全程服务租赁

fuel use tax燃料使用税

full commitment全额承诺

full disclosure充分披露

full-payout versus non-full-payout全额支付还是非全额支付

full-payout全额支付

full-service lease全套服务租赁

fund appropriation拨款

fund risk筹资风险

funding resources筹资渠道

funding risk筹资风险

furnish供应

future cash flow未来的现金流

future lease payment未来租赁付款

GAAP(generally accepted accounting principle)公认会计准则

gains收益