會(huì)計(jì)與財(cái)務(wù)術(shù)語(yǔ)-資料下載頁(yè)
2025-06-27 22:34本頁(yè)面
【正文】 示的擔(dān)保extendedretentionofpossession對(duì)占有的延伸提留extension延期externalreportingrisk財(cái)務(wù)報(bào)告引起的外部風(fēng)險(xiǎn)FAA(FederalAviationAdministration)(美國(guó))聯(lián)邦航空署facevalue面值factoringpany代理融通公司fairmarketvalueleases公允市值租賃（指租金按租賃市場(chǎng)的常見(jiàn)數(shù)額來(lái)確定）fairmarketvaluetransactions公允市值交易fairvalue公允價(jià)值fairwearandtear合理磨損FASB(FederalAccountingStandardsBoard) 13（美國(guó)）財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)第13號(hào)說(shuō)明：租賃FASIT(financialassetsecuritizationinvestmenttrust)金融資產(chǎn)證券化投資信托fatalillness絕癥features裝置federalinetax聯(lián)邦所得稅FederalTaxCourt（德國(guó)）聯(lián)邦稅務(wù)法庭federallyguaranteedmortgage聯(lián)邦保證抵押feereceivable應(yīng)收費(fèi)feesubordination附加費(fèi)feebasedfinancingservices以收費(fèi)為基礎(chǔ)的融資服備Felalease拉美租賃協(xié)會(huì)fiberoptics光纖fiduciaryresponsibilities受托責(zé)任filing備案financeandotherine財(cái)務(wù)及其它收入financecharges財(cái)務(wù)費(fèi)用financepanies金融公司、財(cái)務(wù)公司financeleaselaws融資租賃法律financelease融資租賃協(xié)議financialassets金融資產(chǎn)financialbottomline財(cái)務(wù)底線financialponents財(cái)務(wù)成份financialdistortion財(cái)務(wù)失真financialinstitution金融機(jī)構(gòu)financialinstruments金融證書(shū)，金融工具financialleasingtransaction融資租賃交易financialleasing融資租賃financiallessor融資出租人financialperformance財(cái)務(wù)業(yè)績(jī)financialratios財(cái)務(wù)比率financialreality財(cái)務(wù)現(xiàn)實(shí)financialreportingrisk(因財(cái)務(wù)失真所導(dǎo)致的)財(cái)務(wù)報(bào)告風(fēng)險(xiǎn)financialstatementappearance資產(chǎn)負(fù)債表的表現(xiàn)financialterms融資條件financiers融資人financingsource融資來(lái)源finding認(rèn)定firmterm確定的條款firstamendmentleases首期更改租賃協(xié)議fivedifferentframeworks（作為租賃交易宏觀環(huán)境的）五個(gè)不同的框架fixedinvestmenttrust固定投資信托fixedpurchaseoption固定價(jià)格購(gòu)買(mǎi)任擇權(quán)fixedrate固定利%Cflexibility靈活性floatingleaseaccruedinterestreceivable浮動(dòng)租賃應(yīng)計(jì)的應(yīng)收利息fluctuation波動(dòng)FMRV(fairmarketrentalvalue)公允的租金市值footnotedisclosure通過(guò)附注披露foreclosuredisposition扣押抵債處置foreclosure了結(jié)抵押（抵押權(quán)人按規(guī)定拍賣(mài)抵押物以受償）forklift叉車(chē)formreport格式報(bào)告forwardrateagreement遠(yuǎn)期利率協(xié)議forwardstartswaps遠(yuǎn)期掉期fourcriteria（區(qū)別融資租賃和經(jīng)營(yíng)租賃的）四項(xiàng)標(biāo)準(zhǔn)fractionalinterest零散權(quán)益franchise特許權(quán)fraud欺詐freestandingderivativeinstruments自力支撐的衍生工具fromcradletograve從搖籃到墳?zāi)梗ㄖ缸允贾两K全程服務(wù)）frontendpayment前端支付FSL(fullservicelease)全程服務(wù)租賃fuelusetax燃料使用稅fullmitment全額承諾fulldisclosure充分披露fullpayoutversusnonfullpayout全額支付還是非全額支付fullpayout全額支付fullservicelease全套服務(wù)租賃fundappropriation撥款fundrisk籌資風(fēng)險(xiǎn)fundingresources籌資渠道fundingrisk籌資風(fēng)險(xiǎn)furnish供應(yīng)futurecashflow未來(lái)的現(xiàn)金流futureleasepayment未來(lái)租賃付款GAAP(generallyacceptedaccountingprinciple)公認(rèn)會(huì)計(jì)準(zhǔn)則gains收益gearratio資本充足率gearing資本充足率generalintangible一般無(wú)形物geographicdistance地理上的距離GermanInsolvencyAct德國(guó)破產(chǎn)法globalleasingindustry全球租賃業(yè)globalsurvey全球調(diào)查globalization全球化goods貨物goodwill商譽(yù)governmentalagency政府（指定的）代理機(jī)構(gòu)governmentalbody政府機(jī)構(gòu)governmentalfund政府基金governmentaltaking政府征用GPTD(grossprofittaxdeferral)毛利稅遞延grantortrust委托人信托g(shù)rantors委托人grantor授予人growthrate增長(zhǎng)率guaranteedresidualvalue有擔(dān)保的殘值guarantee擔(dān)保寧可累死在路上，也不能閑死在家里！寧可去碰壁，也不能面壁。是狼就要練好牙，是羊就要練好腿。什么是奮斗？奮斗就是每天很難，可一年一年卻越來(lái)越容易。不奮斗就是每天都很容易，可一年一年越來(lái)越難。能干的人，不在情緒上計(jì)較，只在做事上認(rèn)真；無(wú)能的人！不在做事上認(rèn)真，只在情緒上計(jì)較。拼一個(gè)春夏秋冬！贏一個(gè)無(wú)悔人生！早安！—————獻(xiàn)給所有努力的人.學(xué)習(xí)
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