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ACCOUNTING AND FINANCIAL TERMS
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| | Fairs and exhibitions (account 6233) | | | Foires et expositions (compte 6233) |
| | Family allowances | | | Allocations familiales |
| | Family income supplement (account 6415) | | | Supplément familial (compte 6415) |
| | Fees (account 6226) | | | Honoraires (compte 6226) |
| | Fees and commissions on services | | | Frais et commissions sur prestations de services |
| | Fees and commissions related to bills, bills of exchange (account 6275) | | | Frais sur effets (compte 6275) |
| | FIFO (First In, First Out) | | | PEPS (Premier Entré, Premier Sorti) |
| | Financial debts | | | Dettes financières |
| | Financial fixed assets (account 6756) | | | Immobilisations financières (compte 6756) |
| | Financial guarantee contracts | | | Contrats de garantie financière |
| | Financial institutions | | | Etablissements financiers |
| | Financial institutions | | | Organismes financiers |
| | Financial intermediaries | | | Intermédiaires financiers |
| | Financial statements | | | Documents de synthèse |
| | Financial year | | | Exercice (comptable, financier) |
| | Financing commission | | | Commission de financement |
| | Financing methods | | | Modes de financement |
| | Financing received | | | Financement obtenu |
| | Fines and penalties | | | Amendes et pénalités |
| | Fines, tax and criminal penalties (account 6712) | | | Pénalités, amendes fiscales et pénales (compte 6712) |
| | Finished goods (account 355) | | | Produits finis (compte 355) |
| | Fixed asset order account (account 2116) | | | Compte d'ordre sur immobilisations (compte 2116) |
| | Fixed assets | | | Actifs immobilisés |
| | Fixed assets | | | Immobilisations |
| | Fixed assets suppliers - Accounts payable for fixed assets (account 4041) | | | Fournisseurs - Achats d'immobilisations (compte 4041) |
| | Fixed assets suppliers - Holdback (account 4047) | | | Fournisseurs d'immobilisations - Retenues de garantie (compte 4047) |
| | Fixtures and fittings for industrial machinery, equipment and tools (account 2157) | | | Agencements et aménagements des matériels et outillage industriels (compte 2157) |
| | Flat-rate regime | | | Régime du forfait |
| | Flat-rate withholding tax (account 4422) | | | Prélèvements forfaitaires non libératoires (compte 4422) |
| | Foreign currencies | | | Devises |
| | Foreign exchange gains on trade receivables and payables (account 756) | | | Gains de change sur créances et dettes commerciales (compte 756) |
| | Foreign exchange losses | | | Pertes de change |
| | Foreign exchange losses on trade receivables and payables (account 656) | | | Pertes de change sur créances et dettes commerciales (compte 656) |
| | Forfeits and penalties collected on purchases and sales (account 7711) | | | Dédits et pénalités perçus sur achats et sur ventes (compte 7711) |
| | Freight forwarding costs (account 6224) | | | Rémunérations des transitaires (compte 6224) |
| | Fuels (account 60221) | | | Combustibles (compte 60221) |
| | Functioning of the accounts | | | Fonctionnement des comptes |
| | Fund flow statement | | | Tableau des emplois et des ressources |
| | Funds from operations | | | Capacite d'autofinancement |
| | Furniture (account 2184) | | | Mobilier (compte 2184) |
| | Futures markets | | | Marchés à terme |
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