報(bào)考2016年FRM的考生,尤其是零基礎(chǔ)考生,前期該如何學(xué)習(xí)?從經(jīng)驗(yàn)看來(lái),前期準(zhǔn)備重復(fù)的話,后期的復(fù)習(xí)效率將更高。高頓網(wǎng)校FRM小編認(rèn)為,在前期,考生們應(yīng)該多看些金融類的時(shí)事熱點(diǎn),看看全英文的金融新聞,有意識(shí)地去背誦一些金融英語(yǔ)詞匯,對(duì)后期復(fù)習(xí)備考會(huì)很有幫助的。
  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(chǎng)的常見(jiàn)數(shù)額來(lái)確定)
  fair market value transactions 公允市值交易
  fair value 公允價(jià)值
  fair wear and tear 合理磨損
  FASB(Federal Accounting Standards Board) 13(美國(guó))財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)第
  13 號(hào)說(shuō)明:租賃
  FASIT (financial asset securitization investment trust)金融資產(chǎn)證券化投資信托
  fatal illness 絕癥
  features 裝置
  federal income tax 聯(lián)邦所得稅
  Federal Tax Court(德國(guó))聯(lián)邦稅務(wù)法庭
  federally guaranteed mortgage 聯(lián)邦保證抵押
  fee receivable 應(yīng)收費(fèi)
  fee subordination 附加費(fèi)
  fee-based financing services 以收費(fèi)為基礎(chǔ)的融資服備
  Felalease 拉美租賃協(xié)會(huì)
  fiber optics 光纖
  fiduciary responsibilities 受托責(zé)任
  filing 備案
  finance and other income 財(cái)務(wù)及其它收入
  finance charges 財(cái)務(wù)費(fèi)用
  finance companies 金融公司、財(cái)務(wù)公司
  finance lease laws 融資租賃法律
  finance lease 融資租賃協(xié)議
  financial assets 金融資產(chǎn)
  financial bottom line 財(cái)務(wù)底線
  financial components 財(cái)務(wù)成份
  financial distortion 財(cái)務(wù)失真
  financial institution 金融機(jī)構(gòu)
  financial instruments 金融證書,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(cái)務(wù)業(yè)績(jī)
  financial ratios 財(cái)務(wù)比率
  financial reality 財(cái)務(wù)現(xiàn)實(shí)
  financial reporting risk(因財(cái)務(wù)失真所導(dǎo)致的)財(cái)務(wù)報(bào)告風(fēng)險(xiǎn)
  financial statement appearance 資產(chǎn)負(fù)債表的表現(xiàn)
  financial terms 融資條件
  financiers 融資人
  financing source 融資來(lái)源
  finding 認(rèn)定
  firm term 確定的條款
  first amendment leases 首期更改租賃協(xié)議
  five different <I>frame</I>works(作為租賃交易宏觀環(huán)境的)五個(gè)不同的框架
  fixed investment trust 固定投資信托
  fixed purchase option 固定價(jià)格購(gòu)買任擇權(quán)
  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(dòng)租賃應(yīng)計(jì)的應(yīng)收利息
  fluctuation 波動(dòng)
  FMRV(fair market rental value)公允的租金市值
  footnote disclosure 通過(guò)附注披露
  foreclosure disposition 扣押抵債處置
  foreclosure 了結(jié)抵押(抵押權(quán)人按規(guī)定拍賣抵押物以受償)
  forklift 叉車
  form report 格式報(bào)告
  forward rate agreement 遠(yuǎn)期利率協(xié)議
  forward start swaps 遠(yuǎn)期掉期
  four criteria(區(qū)別融資租賃和經(jīng)營(yíng)租賃的)四項(xiàng)標(biāo)準(zhǔn)
  fractional interest 零散權(quán)益
  franchise 特許權(quán)
  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?zāi)梗ㄖ缸允贾两K全程服務(wù))
  front-end payment 前端支付
  FSL(full-service lease)全程服務(wù)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(wù)租賃
  fund appropriation 撥款
  fund risk 籌資風(fēng)險(xiǎn)
  funding resources 籌資渠道
  funding risk 籌資風(fēng)險(xiǎn)
  furnish 供應(yīng)
  future cash flow 未來(lái)的現(xiàn)金流
  future lease payment 未來(lái)租賃付款