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English to Spanish Dictionary of Accounting Terms

F

Face amount

Face value

Factoring

Factory accounting

Factory burden

Factory expenses

Factory overhead

Factory price

Failure

Fair market value

Fall due

False accounting

False instrument

False return

Family allowance

Family of funds

FAS

FASB

Feasibility study

Fee

Fictitious asset

Fidelity bond

Fiduciary

Fiduciary accounting

Field auditor

Figures

File

Final balances

Final dividend

Final installment

Finance charge

Finance lease

Financial accounting

Financial Accounting Standards Board (FASB)

Financial analysis

Financial asset

Financial budget

Financial charge

Financial charges

Financial company

Financial condition

Financial cost

Financial expenses

Financial investment

Financial leverage

Financial partner

Financial period

Financial planner

Financial position

Financial ratio

Financial ratio analysis

Financial records

Financial resources

Financial risk

Financial statement analysis

Financial statements

Financial structure

Financial year

Financing

Financing activities

Finished goods

Firm name

Firm order

Firm price

First call date

First cost

First mortgage

First preferred stock

First-in, first-out (FIFO)

Fiscal year (FY)

Fixed annuity

Fixed asset turnover

Fixed asset-to-equity capital ratio

Fixed assets

Fixed charges

Fixed cost

Fixed costs

Fixed dividend

Fixed exchange rate

Fixed fees

Fixed income

Fixed income investment

Fixed interest

Fixed price

Fixed rate

Fixed rate loan

Fixed term deposit

Fixed-income securities

Fixed-interest (bearing) security

Fixture

Flat loan

Flat rate

Flat tax

Flexible (variable) budget

Flexible exchange rate

Float

Floating assets

Floating capital

Floating debt

Floating exchange rate

Floating interest rate

Floating rate

Floor value

Flow of funds

Flow statement

FOB

Foot

Footed

Footing

Forced sale

Forecast

Forecast expenses

Forecast figures

Foreclosure

Foreclosure sale

Foreign assets

Foreign bill of exchange

Foreign bond

Foreign bonds

Foreign borrowing

Foreign corporation

Foreign currency

Foreign currency accounts

Foreign currency deposits

Foreign currency liabilities

Foreign currency translation

Foreign exchange

Foreign exchange assets

Foreign exchange market

Foreign exchange rate

Foreign operations

Foreign reserves

Foreign shareholding

Foreign subsidiaries

Foreign tax

Foreign tax credit

Foreign trade

Forged check

Form of balance sheet

Formula investment

Fortuitous bankruptcy

Fortuitous sale

Forward accounting

Forward contract

Forward delivery

Forward exchange rate

Forward exchange transaction

Forward purchase

Franchise

Fraudulent bankruptcy

Free alongside ship (FAS)

Free of charge

Free of tax

Free on board (FOB)

Free port

Free reserves

Free trading area

Freight

Freight allowance

Freight forward

Freight note

Freight-in

Freight-out

Freight-outward

Fringe benefits

Frozen account

Frozen assets

Frozen credit

Full cost method

Full costing

Full disclosure

Full-cost-plus pricing

Full-paid stock

Fully diluted earnings per share

Fully valued stock

Fully written down

Functional accounting

Functional classification

Functional currency

Fund

Fund accounting

Fund group

Funded debt

Funding

Funds

Funds available

Funds transfer

Fungible assets

Fungibles

Furniture and fixtures

Future value

Futures contract

Futures option

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