D
Date 日期
date of acquisition 購置日期，收購日期
date of issue 發(fā)行日期
Deadline 最后期限
Deal 交易
deal negotiation 交易談判
forward deal 期貨交易
Dealer 經(jīng)紀(jì)人，零售商
Dealing 交易，買賣
Debenture 信用債券，海關(guān)退稅
Debit 借方
debit and credit 借方和貸方
debit balance 借方結(jié)余
Debt 債務(wù)，負(fù)債
book debt 帳面負(fù)債
debt burden 債務(wù)負(fù)擔(dān)
debt capacity 借債能力
debt capital market 債務(wù)資本市場
debt conversion 發(fā)新債換舊債
debt due 負(fù)債到期
debt equity rario 負(fù)債產(chǎn)權(quán)比率
debt-equity swap 負(fù)債權(quán)益交換
debt financing 舉債籌資
debt instrument 債務(wù)證券
debt paying ability 償債能力
debt provable in bankruptcy 可證明的破產(chǎn)債務(wù)
debt security 債務(wù)證券
debt service fund 償債基金
debt service rate 外債償還比例
debt servicing capacity 外債償還能力
debt to equity 債務(wù)轉(zhuǎn)換
Debtee 債權(quán)人
Debtor 債務(wù)人
Decentralization 分散經(jīng)營，分散管理
Decentralized 分散管理的
Decision 決策，決定
decision-making 決策
decision model 決策模型
decision support system 決策支持系統(tǒng)
Declaration 公告，宣告，申報(bào)
declaration of bankruptcy 破產(chǎn)宣告
Deepening reform 深化改革
with the deepening of economic reforms 隨著經(jīng)濟(jì)改革的深入
Default 違約，拖欠
default clause 違約條款
default in the payment 拖欠付款
default interest 過期罰金
default of obligation 不履行債務(wù)
default of payment 不履行付款義務(wù)
default on payment 不償還貸款
Defence 國防，辯護(hù)，答辯
defence budget 國防預(yù)算
defence industries 國防工業(yè)
Defer 延期
Deferred 延期的
deferred account 遞延帳戶
deferred assets 遞延資產(chǎn)
deferred payment 延期付款
Deficit 赤字，虧損，逆差
deficit account 赤字帳戶
deficit balance 赤字差額
deficit budget 赤字預(yù)算
deficit finance 赤字財(cái)政
deficit spending 赤字支出，透支
deficit statement 虧損表
Definition 定義，明確
property rights definition 產(chǎn)權(quán)界定
Deflation 緊縮
deflation policy 緊縮政策
Defunct company 已停業(yè)公司
Degree 程度，度
degree of accuracy 精確度
degree of dependence on inport 進(jìn)口依賴程度
degree of monopoly 壟斷程度
Degressive 遞減的
degressive depreciation 遞減折舊
degressive tax rate 累退稅率
Deindustrialization 非工業(yè)化
Delay 拖延，延期
Delayed 過期的，拖延的，延期的
Delegation 代表團(tuán)
delegation of authority 官方代表團(tuán)
delegation of trade 貿(mào)易代表團(tuán)
Deliver 交貨，寄信
Delivered 已交貨，已支付的
Delivery 交貨，交付
Demand 需求，要求
demand analysis 需求分析
demand deposit 活期存款
demand forecast 需求預(yù)測
demand loan 活期放款
demand note 即期票據(jù)，交費(fèi)通知
demand over supply 供不應(yīng)求
demand-pull inflation 由需求引起的通貨膨脹
pent-up demand 被抑制的需求
Demographic 人口統(tǒng)計(jì)的
demographic analysis 人口分析
demographic census 人口調(diào)查
demographic situation 人口狀況
Denationalization 非國有化
denationalization process 非國有化過程
Department 部門，司，局
department accounting 部門會計(jì)
department in charge 主管部門
Depletion 折耗，損耗
depletion assets 折耗資產(chǎn)
Deposit 存款，抵押，保證金
deposit in current account 往來存款
deposit in foreign currency 外幣存款
Depreciable 應(yīng)計(jì)折舊的
depreciable assets 應(yīng)計(jì)折舊資產(chǎn)
depreciable life 折舊年限
depreciable property 應(yīng)計(jì)折舊財(cái)產(chǎn)
Depreciated 折舊后的
Depreciation 折舊
accumulated depreciation 累計(jì)折舊
decreasing depreciation 遞減折舊
depreciation account 折舊帳戶
depreciation allowance 折舊費(fèi)
depreciation allowed 可提折舊額
depreciation and depletion 折舊與報(bào)廢
depreciation base 折舊基數(shù)
depreciation by composite life method 平均年限折舊法
depreciation by composite life method 綜合年限法折舊
depreciation by declining balance method 余額遞減法折舊
depreciation by percentage of original cost 原始成本定率折舊
depreciation by production method 產(chǎn)量折舊法
depreciation by replacement method 重置成本法折舊
depreciation by straight-line method 直線法折舊
depreciation by working hours method 工作時(shí)間法折舊
depreciation expenses 折舊費(fèi)
depreciation of major repair 大修折舊
depreciation on fixed assets 固定資產(chǎn)折舊
depreciation-annuity method 年金折舊法
depreciation-appraisal method 估價(jià)折舊法
depreciation-arbitrary method 任意折舊法
Depression 不景氣，蕭條
Designated 指定的
designated bank 指定銀行
designated currency 指定貨幣
designated deposit 指定存款
Detail 細(xì)節(jié)
Detailed 詳細(xì)的，明細(xì)的
detailed statement of accounts 帳戶明細(xì)表
detailed rule 細(xì)則
Devaluation 貶值
Developed 發(fā)達(dá)的
developed country 發(fā)達(dá)國家
developed market economy 發(fā)達(dá)市場經(jīng)濟(jì)
least developed country 最不發(fā)達(dá)國家
Developing 發(fā)展中的
developing countries 發(fā)展中國家
developing market economy 發(fā)展中市場經(jīng)濟(jì)
Development 開發(fā)，發(fā)展
development bank 開發(fā)銀行
development fund 發(fā)展基金
Difference 差，差額，差別
difference account 差額計(jì)算帳戶
difference in exchange rate 匯率差額
difference in price 價(jià)差
Diminishing 遞減，減少
diminishing balance method of depreciation 余額遞減折舊方法
diminishing cost 遞減成本
diminishing returns 遞減回報(bào)
Direct 直接
direct charge-off method 直接沖銷法
direct cost 直接成本
direct costing 直接成本計(jì)算
direct dealing 直接交易
direct expenses 直接費(fèi)用
direct financing lease 直接籌資租賃
direct investment 直接投資
direct liability 直接負(fù)債
direct marketing 直接銷售
direct overhead 直接制造費(fèi)用
direct sales 直銷
Director 董事，理事，主任
director board 董事會
Discharge 解除，免除，兌現(xiàn)完成
discharge liability 解除債務(wù)
discharge of a debt 免除債務(wù)
discharge of contract 合同解除
Disclosure 披露，揭露，企業(yè)決算公開
disclosure requirements 資料公開的要求
disclosure system 披露制度
Discount 貼現(xiàn)，折扣，減價(jià)
debt discount 債務(wù)貼現(xiàn)
discount bank 貼現(xiàn)銀行
discount bond 按面值折價(jià)發(fā)行的債券
discount cash flow 現(xiàn)金收支折現(xiàn)法
discount factors 貼現(xiàn)系數(shù)表
discount for cash 貼現(xiàn)
discount interest 貼現(xiàn)利息
discount liability 折價(jià)債務(wù)
discount loan 貼現(xiàn)貸款
discount market 貼現(xiàn)市場
discount method 折扣方法
discount of bill 票據(jù)貼現(xiàn)
discount on share 股票折價(jià)
discount on stock 股本折價(jià)
discount rate 貼現(xiàn)率，折扣率
discount securities 折扣證券
Discounted 已貼現(xiàn)的，已折扣的
discounted cash flow technique 現(xiàn)金流量折現(xiàn)法
discounted present value 貼現(xiàn)后的現(xiàn)值
Disposal 處理
disposal costs 清理成本
disposal of fixed assets 固定資產(chǎn)變賣
Distributable 可供分配的
distributable earnings 可分配收益
Distribute 分銷，分配
distribute dividends 派息，分紅
Distributed 已分配的，已分?jǐn)偟?br />distributed cost 已分?jǐn)偝杀?br />distributed profit 已分配利潤
Distribution 分布，分配，銷售
distribution according to labour 按勞分配
distribution according to needs 按需分配
distribution cost analysis 經(jīng)銷成本分析
distribution of income 收入分配
distribution of net profit 凈利潤分配
distribution of property 財(cái)產(chǎn)分配
poisson distribution 泊松分布
Distributor 批發(fā)商，經(jīng)銷商
District 地方，地區(qū)
district court 地方法院
Diversification 多元化，多種經(jīng)營
Diversified 多種經(jīng)營的
diversified business 多樣化經(jīng)營
diversified common stock fund 分散普遍股基金
diversified company 多種經(jīng)營公司
diversified economy 多種經(jīng)濟(jì)
Dividend 股息，股利
dividend accumulation 累計(jì)紅利
dividend distribution 股息分配
dividend from capital 資本股利
dividend growth model 紅利增長模式
dividend payable 應(yīng)付股息
dividend payout ratio 股息分配率，紅利支付比率
dividend policy 分紅政策
dividend preference 優(yōu)先股利
dividend rate 股息率
dividend tax 股息稅
dividend yields 紅利回報(bào)率
stock dividend 配股
Division 部門，分公司，劃分，分配
division management 部門管理
division of labour 分工
Domestic 國內(nèi)的
domestic affairs 內(nèi)政
domestic bond 國內(nèi)債券
domestic price 國內(nèi)價(jià)格
domestic trade 國內(nèi)貿(mào)易
Dominating enterprise 占優(yōu)勢企業(yè)
Donated 捐贈的
donated assets 捐贈資產(chǎn)
donated capital 捐贈資本
donated fund 捐贈基金
donated property 捐贈財(cái)產(chǎn)
donated stock 捐贈股份
Donation 捐款，捐贈
Double 兩位的，加倍的，復(fù)式
double-check 復(fù)查核對
double-digit inflation 兩位數(shù)字通貨膨脹
double entry 復(fù)式計(jì)帳
double taxation 雙重征稅
Dow Jones Index 道瓊斯指數(shù)
Dow Jones Industrial Average 道瓊斯工業(yè)平均數(shù)
Down payment 定金
Drain 流失
drain of capital 資金外流
drain of state owned property 國有資產(chǎn)流失
stem drain of state assets 防止（堵塞）國有資產(chǎn)流失
to prevent the drain of state owned property 防止國有資產(chǎn)流失
Dual 雙重，二元
dual market price 雙重市場價(jià)格
dual recognition 雙重承認(rèn)
dual taxation 雙重納稅
Due diligence 應(yīng)有的關(guān)注
Dumping 傾銷
dumoing code 反傾銷法案
dumoing duty 傾銷稅
dumping export 傾銷出口
dumping price 傾銷價(jià)格
Duration 期限
Duty 關(guān)稅
countervailing duty 分傾銷性關(guān)稅
duty drawback 關(guān)稅退稅
duty free 免稅

E
Earning 收益，收入，工資
accumulated earnings 積累收益
annual earnings 年收益
earning assets 盈利資產(chǎn)
earning capacity 盈利能力
earning of capital 資本收益
earnings after tax 稅后收益
earnings before interest and income tax (EBIT) 稅前收益
earnings per share (EPS) 每股平均收益
earnings rate 收益率
earnings ratio 收益率
earnings target 收益目標(biāo)
gross earnings 毛利，毛收益
real earnings 實(shí)際收益
retained earnings 留存收益
Economic 經(jīng)濟(jì)的
economic analysis 經(jīng)濟(jì)分析
economic and technical development zone 經(jīng)濟(jì)技術(shù)開發(fā)區(qū)
economic base 經(jīng)濟(jì)基礎(chǔ)
economic community 經(jīng)濟(jì)共同體
economic cooperation zone 經(jīng)濟(jì)協(xié)作區(qū)
economic crisis 經(jīng)濟(jì)危機(jī)
economic cycle 經(jīng)濟(jì)周期
economic depression 經(jīng)濟(jì)蕭條
economic efficiency 經(jīng)濟(jì)效益
economic entity 經(jīng)濟(jì)實(shí)體
economic forecast 經(jīng)濟(jì)預(yù)測
economic foundation 經(jīng)濟(jì)基礎(chǔ)
economic growth rate 經(jīng)濟(jì)增長率
economic integration 經(jīng)濟(jì)一體化
economic miracle 經(jīng)濟(jì)奇跡
economic order 經(jīng)濟(jì)秩序
economic policy 經(jīng)濟(jì)政策
economic potential 經(jīng)濟(jì)潛力
economic prospect 經(jīng)濟(jì)展望
economic recovery 經(jīng)濟(jì)復(fù)蘇
economic sanctions 經(jīng)濟(jì)制裁
economic situation 經(jīng)濟(jì)形勢
economic system 經(jīng)濟(jì)體制，經(jīng)濟(jì)制度
economic value 經(jīng)濟(jì)價(jià)值
East Asia Economic Rim 東亞經(jīng)濟(jì)圈
Economics 經(jīng)濟(jì)學(xué)
economics of industry 工業(yè)經(jīng)濟(jì)學(xué)
economics of management 管理經(jīng)濟(jì)學(xué)
economics of scale 規(guī)模經(jīng)濟(jì)學(xué)
Economy 經(jīng)濟(jì)
closed economy 閉關(guān)自守經(jīng)濟(jì)
commodity economy 商品經(jīng)濟(jì)
economy measure 經(jīng)濟(jì)手段
economies of scale 規(guī)模經(jīng)濟(jì)
market economy 市場經(jīng)濟(jì)
mixed economy 混合經(jīng)濟(jì)
planned economy 計(jì)劃經(jīng)濟(jì)
Effective 有效的，實(shí)際的
effective exchange rate 實(shí)際匯率
effective liability 實(shí)際負(fù)債
Efficiency 效率，有效性
efficiency in operation 經(jīng)營效率
Efficient 高效率的，有效的
efficient market 有效市場
efficient portfolio 高效率投資
Eligible 合格的，合法的
eligible bidders 合格的投標(biāo)商
eligible products 合格產(chǎn)品
Emergency loan 緊急貸款
Emerging 新興的
emerging industry 新興產(chǎn)業(yè)
emerging market economy 新興市場經(jīng)濟(jì)
emerging nation 新興國家
Employee 職員，雇員
employee benefits 職工福利
employee pensions 職工養(yǎng)老金
employee retirement fund 職工退休基金
employee stock ownership plan 職工持股計(jì)劃
employee’s association 職工聯(lián)合會
employee’s insurance fund 職工保險(xiǎn)基金
employees’ representative 職工代表
employee’s rights 職工權(quán)力
Employer 雇主
employer’s association 雇主聯(lián)合會
Employment 就業(yè)，職業(yè)
employment agency 職業(yè)介紹所
employment application 就此申請
employment certificate 就業(yè)證明
employment contract 就業(yè)合同
employment opportunities 就業(yè)機(jī)會
full employment 充分就業(yè)
Encourage 鼓勵
encourage investment 鼓勵投資
Endowment 養(yǎng)老金，捐贈
endowment insurance 養(yǎng)老保險(xiǎn)
Energy 能源
energy crisis 能源危機(jī)
Enforcement 強(qiáng)制執(zhí)行
enforcement measure 強(qiáng)制措施
Engineer 工程師
Engineering 工程
Enhance 加強(qiáng)，提高
Enlarge 擴(kuò)大
enlarge the right of self-management 擴(kuò)大自主權(quán)
Entrepreneur 企業(yè)家
Enterpreneurial 企業(yè)家的
enterpreneurial courage 企業(yè)家的膽略
enterpreneurial spirit 企業(yè)家精神
Enterprise 企業(yè)
backbone enterprise 骨干企業(yè)
central enterprises 中央企業(yè)
collectively-owned enterprises 集體企業(yè)
combined enterprise 聯(lián)合企業(yè)
enterprise accounting 企業(yè)會計(jì)
enterprise development fund 企業(yè)發(fā)展基金
enterprise law 企業(yè)法
enterprises’ management mechanisms 企業(yè)管理機(jī)制
foreign-funded enterprises 外資企業(yè)
large and medium-size enterprises 大中型企業(yè)
local enterprises 地方企業(yè)
modern enterprise system 現(xiàn)代企業(yè)制度
money-lossing enterprises 虧損企業(yè)
state-owned enterprises 國有企業(yè)
township enterprises 鄉(xiāng)鎮(zhèn)企業(yè)
Entertainment 娛樂，交際
entertainment duty 筵席稅，娛樂稅
Environment 環(huán)境
environment protection 環(huán)境保護(hù)
Equal 同等的，相同的
equal employment opportunity 同等就業(yè)機(jī)會
Equally competition 平等竟?fàn)?br />Equipment 設(shè)備
equipment leasing 設(shè)備租賃
equipment trust bond 設(shè)備信托債券
Equity 權(quán)益，股本，資產(chǎn)凈值
equity account 權(quán)益帳戶
equity capital 自有資本，股權(quán)資本
equity capital transaction 產(chǎn)權(quán)資本轉(zhuǎn)讓
equity capital turnover 產(chǎn)權(quán)資本周轉(zhuǎn)率
equity earnings 參股收益，股本盈利
equity financing 產(chǎn)權(quán)籌資
equity investment 股本投資
equity market 權(quán)益市場
equity ownership 資本所有權(quán)
equity security 股票
equity share 普通股票
equity stock 股票，產(chǎn)權(quán)股票
equity to assets ratio 權(quán)益對資產(chǎn)比率
equity to debt ratio 權(quán)益對債務(wù)比率
equity transaction 凈值交易
Establishment 建立
establishment of socialist market economy 社會主義市場經(jīng)濟(jì)的建立
Estate 不動產(chǎn)，房地產(chǎn)，財(cái)產(chǎn)，遺產(chǎn)
estate tax 遺產(chǎn)稅
bankrupt’s estate 破產(chǎn)者財(cái)產(chǎn)
Estimate 預(yù)算，估算
estimate budget 概算
Estimated 預(yù)計(jì)的，估計(jì)的
estimated cost 估計(jì)成本
estimated tax 估計(jì)稅額
Estimation 估計(jì)，鑒別
European Currency Unit 歐洲貨幣單位
European common market 歐洲共同市場
European Monetary Unit 歐洲貨幣聯(lián)盟
Evaluation 估價(jià)，評價(jià)
evaluation of performance 業(yè)績評價(jià)
evaluation principle 估價(jià)原則
evaluation sheet 估價(jià)單
Evaluator 評估員
Even 公平的，偶數(shù)
even bargain 公平交易
even exchange 公平交換
Evidence 證明，證據(jù)，證人
evidence of title 所有權(quán)證明
Examination 檢查，審查
examination of title 審查所有權(quán)
Exceptional 例外的，特別的
exceptional case 例外情況
exceptional court 特別法院
Excess 額外的，余額，超額
excess profit 超額利潤
Excessive 過多的，過度的
excessive growth 過度增長
excessive inflation 過度通貨膨脹
excessive production capacity 過剩的生產(chǎn)能力
excessive profit 超額利潤
Exchange 交換，交易
exchange control 外匯控制
free exchange rate 自由匯率
stock exchange regulation 股票交易規(guī)定
Exclusive 獨(dú)家的，專營的
exclusive agency 獨(dú)家代理
exclusive sale 專營，包銷
Executive 執(zhí)行的
executive board 董事會
executive committee 執(zhí)行委員會
Exempt 豁免，免除
exempt from taxation 免稅
exempt income 免稅收入
Expected 預(yù)期的
expected capacity 預(yù)計(jì)生產(chǎn)能力
expected earning 預(yù)期收益
expected profit 預(yù)期利潤
expected return 語期收益
Expenditure 支出，費(fèi)用
expenditure on capital account 資本帳戶支出
gross domestic expenditure 國內(nèi)支出總額
Expense 支出，費(fèi)用
depreciation expenses 折舊費(fèi)
entertainment expenses 交際費(fèi)，招待費(fèi)
expense budget 費(fèi)用概算
expenses of bankruptcy proceedings 破產(chǎn)手續(xù)費(fèi)
research and development expenses 研究開發(fā)費(fèi)
travel expenses 差旅費(fèi)
Export 出口，輸出
export of capital 資本輸出
export subsidy 出口補(bǔ)貼
export tax 出口稅
Extensive 粗放的
extensive management 粗放經(jīng)營
External 外部的
external debt 外債
Extra 額外的
extra cost 額外成本
extra profit 額外收入
F
Face 表面，票面
face amount of bond 債券票面金額
face interest rate 債券票面利率
face value of share 股票票面價(jià)值
Facility 設(shè)施，設(shè)備，服務(wù)機(jī)構(gòu)
facility charge 設(shè)備費(fèi)
facility cost 設(shè)備成本
Factor 要素，因子
factor analysis 因素分析
factor of production 生產(chǎn)要素
Factory 工廠
factory overhead 工廠費(fèi)用
Fail 喪失支付能力，破產(chǎn)
Failure 破產(chǎn)，倒閉，失敗，無支付能力
debtor’s failure 債務(wù)人破產(chǎn)
Fair 交易會，公平的，合理的
fair and reasonable price 公平合理價(jià)格
fair dealing 公平交易
fair market competition 公平市場竟?fàn)?br />fair market value 公平市場價(jià)格
fair rate of profit 公平利潤率
fair rate of return 公平收益率
fair trade registration 公平交易法規(guī)
fair valuation 合理估價(jià)
fair-price shop 平價(jià)商店
Fall
Falling
False 假的
false account 假帳
false bill 假單據(jù)
false tax 瞞稅
Family 家庭，家族
family business 家族企業(yè)
family company 家族公司
family economy 家庭經(jīng)濟(jì)
family farm 家庭農(nóng)場
Famous 有名的
famous-brand products 名牌產(chǎn)品
Farm 農(nóng)場
farm population 農(nóng)業(yè)人口
farm surplus 剩余農(nóng)產(chǎn)品
Farmer 農(nóng)民，農(nóng)場主
Farming 農(nóng)業(yè)
Favorable 有利的，贊成的
favorable interest rate 優(yōu)惠利率
favorable trade balance 貿(mào)易順差
Feasibility study 可行性研究
Federal 聯(lián)邦的
Federal Agency 聯(lián)邦政府機(jī)構(gòu)
Federal Fund Rate 美國聯(lián)邦基金利率
federal income tax 聯(lián)邦所得稅
Federal Reserve Board 聯(lián)邦儲備局
Federal Trade Commission 聯(lián)邦貿(mào)易委員會
FIFO (first in first out) 先進(jìn)先出
Final 最后的
final account 決算帳戶
final date 截止日期
final dividend 期末股息
final settlement 決算
Finance 財(cái)政，金融
finance company 財(cái)務(wù)公司，金融公司
Financer 金融家
Financial 財(cái)政的，金融的，財(cái)務(wù)的
all-purpose financial statement 通用財(cái)務(wù)報(bào)表
certified financial statement 經(jīng)會計(jì)師證明的財(cái)務(wù)報(bào)表
consolidated financial statement 合并財(cái)務(wù)報(bào)表
Financial Accounting Standards Board 財(cái)務(wù)會計(jì)標(biāo)準(zhǔn)委員會
financial advisor 財(cái)務(wù)顧問
financial aid 財(cái)政補(bǔ)助
financial budgeting 財(cái)務(wù)預(yù)算編制
financial crisis 財(cái)政危機(jī)
financial future 金融期貨
financial group 財(cái)團(tuán)
financial institution 金融機(jī)構(gòu)
financial lease 融資租賃
financial leverage 財(cái)務(wù)杠桿
financial market 金融市場
financial position 財(cái)務(wù)狀況
financial statement 財(cái)務(wù)報(bào)表
financial status 財(cái)務(wù)狀況
financial system 金融體系，金融制度
financial year 財(cái)政年度
non-bank financial instititions 非銀行金融機(jī)構(gòu)
Financing 籌資，融資，提供資金
bank financing 銀行融資
financing corporation 金融公司
financing cost 融資成本
financing mix’s risk and reward 融資組合的風(fēng)險(xiǎn)和回報(bào)
Financially troubled company 財(cái)政遇到困難的公司
Fire 解雇，火災(zāi)
Firm 公司，企業(yè)，商號
collective firm 合作企業(yè)
private firm 非上市公司，私有企業(yè)
state-owned firm 國有企業(yè)
state-run firm 國有企業(yè)
Fiscal 財(cái)務(wù)的，財(cái)政的
fiacal burden 財(cái)政負(fù)擔(dān)
fiscal capital 金融資本
fiscal fuction 財(cái)政功能
fiscal measure 財(cái)政措施
Fixed 固定的
fixed assets accounting 固定資產(chǎn)核算
fixed assets cost 固定資產(chǎn)成本
fixed assets depreciation rate 固定資產(chǎn)折舊率
fixed assets investment 固定資產(chǎn)投資
fixed assets losses in suspense 待處理固定資產(chǎn)損失
fixed assets ratio 固定資產(chǎn)比率
fixed deposit 定期存款
fixed exchange rate 固定匯率
fixed mortgage 定期抵押，固定抵押
fixed transfer price 固定轉(zhuǎn)讓價(jià)格
investment in fixed assets 固定資產(chǎn)投資
Flea market 跳蚤市場
Flexible 彈性的，靈活的
flexible budget 彈性預(yù)算
flexible job system 彈性工作制度
flexible working hours 彈性工作時(shí)間
Floating 流動的
floating assets 流動資產(chǎn)
floating debt 短期債務(wù)，流動負(fù)債
floating exchange rate 浮動匯率
floating liability 流動負(fù)債
floating rate of interest 浮動利率
Flow 流動，流量

flow of funds analysis 資金流轉(zhuǎn)分析
Fluctuation 波動，漲落
economic fluctuation 經(jīng)濟(jì)波動
fluctuation in exchange 匯率漲落
Focus 專一化
Forecast 預(yù)測
Forecasting 預(yù)測
Foreign 外國的
foreign currency account 外匯帳戶
foreign currency balance 外匯平衡
foreign exchange loss 外匯對換損失
foreign exchange rate 匯率
foreign exchange reserve 外匯儲備
foreign funded enterprise 外資企業(yè)
foreign government loans 外國政府貸款
Fortune 500 美國幸運(yùn)雜志每年評出的全球500家最 大企業(yè)
Forward 未來的，期貨
forward buying 期貨收購
forward contract 期貨合同
forward dealing 期貨交易
forward market 期貨市場
forward exchange rate 遠(yuǎn)期匯率
forward transaction 期貨交易
Fractional share 不足一股的零碎股票
Free 自由的，免除的
free competition 自由竟?fàn)?br />free exchange rate 自由匯率
free from debt 免除債務(wù)
free from encumbrances 放棄債權(quán)
free from taxes 免稅
free market economics 自由市場經(jīng)濟(jì)
free port 自由港，免稅港
free on board 離岸價(jià)格
free territory 免稅區(qū)
free trade zone 自由貿(mào)易區(qū)
Friedman 佛里德曼
Frozen 凍結(jié)的
frozen account 凍結(jié)帳戶
frozen assets 凍結(jié)資產(chǎn)
frozen capita 凍結(jié)資金
frozen loan 凍結(jié)貸款
frozen price 凍結(jié)價(jià)格
frozen wage 凍結(jié)工資
Full 全面的，完全的
full costing 完全成本計(jì)算
full employment 充分就業(yè)
fullfaith and credit bond 市政信用債款
Function 功能，職能，函數(shù)
function of supervision 監(jiān)督職能
Functional 功能的，職能的
functional authority 職權(quán)，職能
functional department 職能部門
functional organization 職能機(jī)構(gòu)
Fund 基金，專款
benevolent fund 慈善基金
fund accounting 基金會計(jì)
fund assets 基金資產(chǎn)
fund flow analysis 資金流量分析
fund management 基金管理
fund raising cost 籌資成本
leverage fund 平衡基金，杠桿基金
mutual fund 共同基金
pension fund 養(yǎng)老基金
trust fund 信貸基金
Fundamental accounting equation 基本會計(jì)恒等式
Futures 期貨交易，遠(yuǎn)期交易
dealings in futures 期貨交易
futures exchange 期貨交易所
futures market 期貨市場
futures price 期貨價(jià)格