Accounting Dictionary - Letter F
- Facility-level activity
- Factory burden
- Factory expenses
- Factory overhead
- False refund
- False void
- FIFO
- Financial accounting
- Financial reporting
- Financial statement
- Financing activities
- Financing obligations
- Finished goods
- First-in, first-out
- Fixed asset rollforward
- Fixed assets
- Fixed capital
- Fixed charge coverage ratio
- Fixed costs
- Fixed overhead budget variance
- Fixed overhead production volume variance
- Fixed overhead spending variance
- Fixed working capital
- Flexible (variable) budget
- Fluctuating working capital
- FOB destination
- FOB origin
- FOB shipping point
- Freight
- Freight-in
- Freight-out
- Full cost pricing
- Full disclosure principle
- Future value
- Future value of a single amount
- Future value of an annuity due
- Future value of an ordinary annuity
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