face value面值

factoring company代理融通公司

fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）

fair market value transactions公允市值交易

fair value公允价值

fair wear and tear合理磨损

FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁

FASIT (financial asset securitization investment trust)金融资产证券化投资信托

fatal illness绝症

features装置

federal income tax联邦所得税

Federal Tax Court（德国）联邦税务法庭

federally guaranteed mortgage联邦保证抵押

fee receivable应收费

fee subordination附加费

fee-based financing services以收费为基础的融资服备

Felalease拉美租赁协会

fiber optics光纤

fiduciary responsibilities受托责任

filing备案

finance and other income财务及其它收入

finance charges财务费用

finance companies金融公司、财务公司

finance lease laws融资租赁法律

finance lease融资租赁协议

financial assets金融资产

financial bottom line财务底线

financial components财务成份

financial distortion财务失真

financial institution金融机构

financial instruments金融证书，金融工具

financial leasing transaction融资租赁交易

financial leasing融资租赁

financial lessor融资出租人

financial performance财务业绩

financial ratios财务比率

financial reality财务现实

financial reporting risk(因财务失真所导致的)财务报告风险

financial statement appearance资产负债表的表现

financial terms融资条件

financiers融资人

financing source融资来源

finding认定

firm term确定的条款

first amendment leases首期更改租赁协议

five different frameworks（作为租赁交易宏观环境的）五个不同的框架

fixed investment trust固定投资信托

fixed purchase option固定价格购买任择权

fixed rate固定利率

fixed wire有线(通信)

fixture filing固定备案

flexibility灵活性

floating lease accrued interest receivable浮动租赁应计的应收利息

fluctuation波动

FMRV(fair market rental value)公允的租金市值

footnote disclosure通过附注披露

foreclosure disposition扣押抵债处置

foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）

forklift叉车

form report格式报告

forward rate agreement远期利率协议

forward start swaps远期掉期

four criteria（区别融资租赁和经营租赁的）四项标准

fractional interest零散权益

franchise特许权

fraud欺诈

free standing derivative instruments自力支撑的衍生工具

from cradle to grave从摇篮到坟墓（指自始至终全程服务）

front-end payment前端支付

FSL(full-service lease)全程服务租赁

fuel use tax燃料使用税

full commitment全额承诺

full disclosure充分披露

full-payout versus non-full-payout全额支付还是非全额支付

full-payout全额支付

full-service lease全套服务租赁

fund appropriation拨款

fund risk筹资风险

funding resources筹资渠道

funding risk筹资风险

furnish供应

future cash flow未来的现金流

future lease payment未来租赁付款

GAAP(generally accepted accounting principle)公认会计准则

gains收益

gear ratio资本充足率

gearing资本充足率

general intangible一般无形物

geographic distance地理上的距离

German Insolvency Act德国破产法

global leasing industry全球租赁业

global survey全球调查

globalization全球化

goods货物

goodwill商誉

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)毛利税递延

grantor trust委托人信托

grantors委托人

grantor授予人

growth rate增长率

guaranteed residual value有担保的残值

guarantee担保

hallmark印记

hardware硬件

harmonization(在有着不同法规情况下的)协调

headings标题

health care merchant fund incorporation 保健商融资公司

health care receivables保健应收款

health care services保健服务

healthcare provider保健提供者

heavy maintenance大修

hedge against inflation抵御通涨

hedge套期保值

helicopters直升机

hell-or high water clauses绝对责任条款

high technology leasing高技术租赁

hire purchase agreement租购协议

hire purchase contracts租购合同

hirer租入人

holders持有人

homogeneity同质性

hospitalization（到）医院治疗

hours of use（设备的）使用小时