factor①应收账款收买商号②抵押因子

  Federal Reserve Board(FRB/Fed)联邦储备委员会

  feedback theory反馈理论

  Financial Accounting Standards Board(FASB)美国财务会计准则委员会

  financial statement analysis财务报表分析

  financing cash flow融资现金流

  First-In，First-Out(FIFO)先进先出法

  fiscal policy财政政策

  fixed income securities固定收益证券

  floating rate bond浮动利率债券

  floor①交易大厅。②下限期权。floor agreement利率下限合约

  Flotation cost,F发行成本

  forward contract远期合约

  forward exchange rate远期汇率

  Forward Rate Agreement(FRA)远期利率协议

  Free Cash Flow(FCF)自由现金流

  frictional unemployment摩擦性失业

  fundamentals基本面

  futures contract期货合约