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CMA考试所用词汇的专业词典(第四十七期)

TERM 词汇 DEFINITION 定义
未偿债务买卖(或音译为“福费廷”) 一种融资形式。第三方按一定折扣从出口商那里购买应收货款,然后用装 运货物作为担保品,从进口商那里收款。
Forward Contract A non standardized cash market transaction in which the delivery of the commodity is deferred until after the contract has been made.
期货合同 一种非标准化现金市场交易,在这种交易中,商品的交付推迟到合同完成后进行。
Forward Delivery A transaction in which the settlement will occur on a specified date in the future at a price agreed upon on the trade date.  (Also called Forward Trade.)
远期交货 按照交易日约定的价格,在指定日期进行结算的交易。(又称“远期贸易”。)
Forward Market A market in which participants agree to trade some commodity, security, or foreign exchange at a fixed price for future delivery.
期货市场 参与者同意按固定价格、远期交货条件进行商品、证券或外汇等交易的市场。
Franchise
 
A license granted by one entity (franchisor) to another entity (franchisee), entitling the franchisee to produce or market a product or service in a specific area, for a specific time.
专营权,特许权 由一个实体(特许方)向另一个实体(获特许方)授予许可证,授权获特许方在特定区域, 特定时间内生产或营销一种产品或劳务。
Fraudulent Intentional perversion of truth in order to induce another to part with something of value or to surrender a legal right.
欺诈 为了诱使另一方放弃有价物品或放弃合法权利而故意歪曲颠倒事实。
Fringe Benefit Non-wage forms of compensation, including pensions and health insurance, provided to an employee in addition to monetary compensation.