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額來确定）

fair market value transactions公允市值交易

fair value公允价值

fair wear and tear合理磨損

FASB(Federal Accounting Standards Board) 13（美國）財務會計標准委員會第13號說明：租賃

FASIT (financial asset securitization investment trust)金融資產証券化投資信托

fatal illness絕症

features裝置

federal income tax聯邦所得稅

Federal Tax Court（德國）聯邦稅務法庭

federally guaranteed mortgage聯邦保証抵押

fee receivable應收費

fee subordination附加費

fee-based financing services以收費為基礎的融資服備

Felalease拉美租賃協會

fiber optics光纖

fiduciary responsibilities受托責任

filing備案

finance and other income財務及其它收入

finance charges財務費用

finance companies金融公司﹛財務公司

finance lease laws融資租賃法律

finance lease融資租賃協議

financial assets金融資產

financial bottom line財務底線

financial components財務成份

financial distortion財務失真

financial institution金融机构

financial instruments金融証書，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財務業績

financial ratios財務比率

financial reality財務現實

financial reporting risk(因財務失真所導致的)財務報告風險

financial statement appearance資產負債表的表現

financial terms融資條件

financiers融資人

financing source融資來源

finding認定

firm term确定的條款

first amendment leases首期更改租賃協議

five different frameworks（作為租賃交易宏觀環境的）五個不同的框架

fixed investment trust固定投資信托

fixed purchase option固定价格購買任擇權

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浮動租賃應計的應收利息

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了結抵押（抵押權人按規定拍賣抵押物以受償）

forklift叉車

form report格式報告

forward rate agreement遠期利率協議

forward start swaps遠期掉期

four criteria（區別融資租賃和經營租賃的）四項標准

fractional interest零散權益

franchise特許權

fraud欺詐

free standing derivative instruments自力支撐的衍生工具

from cradle to grave從搖籃到墳墓（指自始至終全程服務）

front-end payment前端支付

FSL(full-service lease)全程服務租賃

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全套服務租賃

fund appropriation撥款

fund risk籌資風險

funding resources籌資渠道

funding risk籌資風險

furnish供應

future cash flow未來的現金流

future lease payment未來租賃付款

GAAP(generally accepted accounting principle)公認會計准則

gains收益

gear ratio資本充足率

gearing資本充足率

general intangible一般無形物

geographic distance地理上的距离

German Insolvency Act德國破產法

global leasing industry全球租賃業

global survey全球調查

globalization全球化

goods貨物

goodwill商譽

governmental agency政府（指定的）代理机构

governmental body政府机构

governmental fund政府基金

governmental taking政府征用

GPTD(gross profit tax deferral)毛利稅遞延

grantor trust委托人信托

grantors委托人

grantor授予人

growth rate增長率

guaranteed residual value有擔保的殘值

guarantee擔保

hallmark印記

hardware硬件

harmonization(在有著不同法規情況下的)協調

headings標題

health care merchant fund incorporation 保健商融資公司

health care receivables保健應收款

health care services保健服務

healthcare provider保健提供者

heavy maintenance大修

hedge against inflation抵御通漲

hedge套期保值

helicopters直升机

hell-or high water clauses絕對責任條款

high technology leasing高技術租賃

hire purchase agreement租購協議

hire purchase contracts租購合同

hirer租入人

holders持有人

homogeneity同質性

hospitalization（到）醫院治療

hours of use（設備的）使用小時