FAA(Federal Aviation Administration)(美国)联邦航空署
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
hurdle rate最低可接受费率

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