F (261)fixed overhead 固定制造費(fèi)用

F (262)fixed asset turnover 固定資產(chǎn)周轉(zhuǎn)率

F (263)fixed assets register 固定資產(chǎn)登記薄

F (264)fixed cost 固定成本

F (265)flexed budget 變動限額預(yù)算

F (266)flexible budget 彈性預(yù)算

F (267)float time 浮動時間

F (268)floating charge 流動抵押

F (269)flow of funds statement 資金流量表

F (270)forecasting 預(yù)測

F (271)founder’s shares 發(fā)起人股份

F (272)full capacity 滿負(fù)荷生產(chǎn)能力

F (273)function costing 職能成本計(jì)算

F (274)functional budget 職能預(yù)算

F (275)fund accounting 基金會計(jì)

F (276)fundamental accounting concept 基礎(chǔ)會計(jì)概念

F (277)fungible assets 可互換資產(chǎn)

F (278)futuristic planning 遠(yuǎn)景計(jì)劃

G (279)gap analysis 間距分析

G (280)gearing 舉債經(jīng)營比率(杠桿)