FAA(Federal Aviation Administration)(美國)聯(lián)邦航空署
face value面值
factoring company代理融通公司
fair market value leases公允市值租賃（指租金按租賃市場的常見數(shù)額來確定）
fair market value transactions公允市值交易
fair value公允價(jià)值
fair wear and tear合理磨損
FASB(Federal Accounting Standards Board) 13（美國）財(cái)務(wù)會計(jì)標(biāo)準(zhǔn)委員會第13號說明：租賃
FASIT (financial asset securitization investment trust)金融資產(chǎn)證券化投資信托
fatal illness絕癥
features裝置
federal income tax聯(lián)邦所得稅
Federal Tax Court（德國）聯(lián)邦稅務(wù)法庭
federally guaranteed mortgage聯(lián)邦保證抵押
fee receivable應(yīng)收費(fèi)
fee subordination附加費(fèi)
fee-based financing services以收費(fèi)為基礎(chǔ)的融資服備
Felalease拉美租賃協(xié)會
fiber optics光纖
fiduciary responsibilities受托責(zé)任
filing備案
finance and other income財(cái)務(wù)及其它收入
finance charges財(cái)務(wù)費(fèi)用
finance companies金融公司、財(cái)務(wù)公司
finance lease laws融資租賃法律
finance lease融資租賃協(xié)議
financial assets金融資產(chǎn)
financial bottom line財(cái)務(wù)底線
financial components財(cái)務(wù)成份
financial distortion財(cái)務(wù)失真
financial institution金融機(jī)構(gòu)
financial instruments金融證書，金融工具
financial leasing transaction融資租賃交易
financial leasing融資租賃
financial lessor融資出租人
financial performance財(cái)務(wù)業(yè)績
financial ratios財(cái)務(wù)比率
financial reality財(cái)務(wù)現(xiàn)實(shí)
financial reporting risk(因財(cái)務(wù)失真所導(dǎo)致的)財(cái)務(wù)報(bào)告風(fēng)險(xiǎn)
financial statement appearance資產(chǎn)負(fù)債表的表現(xiàn)
financial terms融資條件
financiers融資人
financing source融資來源
finding認(rèn)定
firm term確定的條款
first amendment leases首期更改租賃協(xié)議
five different frameworks（作為租賃交易宏觀環(huán)境的）五個(gè)不同的框架
fixed investment trust固定投資信托
fixed purchase option固定價(jià)格購買任擇權(quán)
fixed rate固定利率
fixed wire有線(通信)
fixture filing固定備案
flexibility靈活性
floating lease accrued interest receivable浮動租賃應(yīng)計(jì)的應(yīng)收利息
fluctuation波動
FMRV(fair market rental value)公允的租金市值
footnote disclosure通過附注披露
foreclosure disposition扣押抵債處置
foreclosure了結(jié)抵押（抵押權(quán)人按規(guī)定拍賣抵押物以受償）
forklift叉車
form report格式報(bào)告
forward rate agreement遠(yuǎn)期利率協(xié)議
forward start swaps遠(yuǎn)期掉期
four criteria（區(qū)別融資租賃和經(jīng)營租賃的）四項(xiàng)標(biāo)準(zhǔn)
fractional interest零散權(quán)益
franchise特許權(quán)
fraud欺詐
free standing derivative instruments自力支撐的衍生工具
from cradle to grave從搖籃到墳?zāi)梗ㄖ缸允贾两K全程服務(wù)）
front-end payment前端支付
FSL(full-service lease)全程服務(wù)租賃
fuel use tax燃料使用稅
full commitment全額承諾
full disclosure充分披露
full-payout versus non-full-payout全額支付還是非全額支付
full-payout全額支付
full-service lease全套服務(wù)租賃
fund appropriation撥款
fund risk籌資風(fēng)險(xiǎn)
funding resources籌資渠道
funding risk籌資風(fēng)險(xiǎn)
furnish供應(yīng)
future cash flow未來的現(xiàn)金流
future lease payment未來租賃付款
face value面值
factoring company代理融通公司
fair market value leases公允市值租賃（指租金按租賃市場的常見數(shù)額來確定）
fair market value transactions公允市值交易
fair value公允價(jià)值
fair wear and tear合理磨損
FASB(Federal Accounting Standards Board) 13（美國）財(cái)務(wù)會計(jì)標(biāo)準(zhǔn)委員會第13號說明：租賃
FASIT (financial asset securitization investment trust)金融資產(chǎn)證券化投資信托
fatal illness絕癥
features裝置
federal income tax聯(lián)邦所得稅
Federal Tax Court（德國）聯(lián)邦稅務(wù)法庭
federally guaranteed mortgage聯(lián)邦保證抵押
fee receivable應(yīng)收費(fèi)
fee subordination附加費(fèi)
fee-based financing services以收費(fèi)為基礎(chǔ)的融資服備
Felalease拉美租賃協(xié)會
fiber optics光纖
fiduciary responsibilities受托責(zé)任
filing備案
finance and other income財(cái)務(wù)及其它收入
finance charges財(cái)務(wù)費(fèi)用
finance companies金融公司、財(cái)務(wù)公司
finance lease laws融資租賃法律
finance lease融資租賃協(xié)議
financial assets金融資產(chǎn)
financial bottom line財(cái)務(wù)底線
financial components財(cái)務(wù)成份
financial distortion財(cái)務(wù)失真
financial institution金融機(jī)構(gòu)
financial instruments金融證書，金融工具
financial leasing transaction融資租賃交易
financial leasing融資租賃
financial lessor融資出租人
financial performance財(cái)務(wù)業(yè)績
financial ratios財(cái)務(wù)比率
financial reality財(cái)務(wù)現(xiàn)實(shí)
financial reporting risk(因財(cái)務(wù)失真所導(dǎo)致的)財(cái)務(wù)報(bào)告風(fēng)險(xiǎn)
financial statement appearance資產(chǎn)負(fù)債表的表現(xiàn)
financial terms融資條件
financiers融資人
financing source融資來源
finding認(rèn)定
firm term確定的條款
first amendment leases首期更改租賃協(xié)議
five different frameworks（作為租賃交易宏觀環(huán)境的）五個(gè)不同的框架
fixed investment trust固定投資信托
fixed purchase option固定價(jià)格購買任擇權(quán)
fixed rate固定利率
fixed wire有線(通信)
fixture filing固定備案
flexibility靈活性
floating lease accrued interest receivable浮動租賃應(yīng)計(jì)的應(yīng)收利息
fluctuation波動
FMRV(fair market rental value)公允的租金市值
footnote disclosure通過附注披露
foreclosure disposition扣押抵債處置
foreclosure了結(jié)抵押（抵押權(quán)人按規(guī)定拍賣抵押物以受償）
forklift叉車
form report格式報(bào)告
forward rate agreement遠(yuǎn)期利率協(xié)議
forward start swaps遠(yuǎn)期掉期
four criteria（區(qū)別融資租賃和經(jīng)營租賃的）四項(xiàng)標(biāo)準(zhǔn)
fractional interest零散權(quán)益
franchise特許權(quán)
fraud欺詐
free standing derivative instruments自力支撐的衍生工具
from cradle to grave從搖籃到墳?zāi)梗ㄖ缸允贾两K全程服務(wù)）
front-end payment前端支付
FSL(full-service lease)全程服務(wù)租賃
fuel use tax燃料使用稅
full commitment全額承諾
full disclosure充分披露
full-payout versus non-full-payout全額支付還是非全額支付
full-payout全額支付
full-service lease全套服務(wù)租賃
fund appropriation撥款
fund risk籌資風(fēng)險(xiǎn)
funding resources籌資渠道
funding risk籌資風(fēng)險(xiǎn)
furnish供應(yīng)
future cash flow未來的現(xiàn)金流
future lease payment未來租賃付款