F - Finance
Autor: teacher Jota | Publicado: 2011-03-15T13:54:00-07:00

Factory Floor - The area of a factory where the goods are     made. Also the collective name of the ordinary workers in a factory, rather     than management.
Factory Price - The price charged for goods direct from the     factory, not including transport costs, etc. Factory Price is often quoted by     retailers or in advertisements to show that products are for sale at a very low     price.
Fairy Dust - A term often used in the entertainment business.     The final enhancement or touch on a project. The unknown factor which turns     something great into something fantastic.
Fallen Angel - Term used in finance to describe bonds which     once had a good investment value, but have now dropped in value to a much lower     rating.
False Accounting - A criminal offence. Giving false     information in, or destroying, a company's accounts, usually for personal gain.     Fraud.
False Bottom - On the stock market, selling prices which seem     to have already hit their lowest level because of a subsequent price rise then     fall through a false bottom because the price falls even lower.
Fast Track - Quick route in a career to success and     promotion, associated with high ambition.
Fat Cat - A wealthy person living off investments or     dividends, or a chief executive of a large company or organisation who is on a     very large salary, huge pension, etc.
Fault Tolerance - Enables a system, especially in computing,     to continue to operate properly even though a component in the system has     failed.
Feasibility Study - A preliminary assessment of a new     project, including costs, risks, etc., to determine whether the project will be     successful and practical.
Feather-Bedding - A term often used in industry describing     the practice of hiring more workers than is necessary to carry out a job, often     because of a contract with a union.
Federation - An organisation which has been formed by the     joining together of a group of companies, clubs, etc.
Fidelity Bond - Also known as Fidelity Insurance. Protects an     employer against any losses incurred because of dishonesty, or damage caused,     by an employee.
Fiduciary - Describes an organisation or individual who     manages money or property for a beneficiary.
Figurehead - In business,     organizations, politics, etc., a person who holds an important position or     office but lacks real power or authority; a 'front man'. Derived from the     carved painted figurehead models which traditionally were fixed to the front of     sailing ships. 
Filibuster - A person who attempts to delay or obstruct     legislation by giving long speeches, but does not contravene rules concerning     proceedings.
Fill or kill - Also FOK, on the     stock exchange, an instruction received by a broker from a client to buy or     sell specified shares immediately or not at all.
Filofax - A personal organiser (and the name of the company     which makes it), which was very popular in the 1980s, with pages which can be     easily removed or added. This product was associated with 'Yuppies'.
Finance - To provide or obtain funds for a business,     commercial project, an individual, etc. The management of money. To sell or     provide goods on credit.
Financial Engineering - The practice of solving financial     problems or creating financial opportunities in a company, by changing the way     money is borrowed, debts paid, etc.
Financial Equity - The ownership of interest in a company,     usually in the form of shares.
Finite Capacity Scheduling - A process in which a     computer program organises tasks, matching the resources available to the most     efficient way of production.
Firepower - The amount of power, money and/or influence that     is available to a business or organisation.
Firewall - A system in a computer which prevents unwanted or     unauthorised access, but allows the authorised user to receive information.
Firmware - Describes the fixed programs, which cannot be lost     or changed, in electronic devices such as digital cameras, calculators, remote     controls, etc.
First Mover - A business that gains an advantage by being the     first to establish itself in a specific market by producing a new product or     offering a new service, or by being the first to use new technology.
First Order Of Business - The most important task to be dealt     with.
Fiscal Drag - A situation in which wages rise because of     inflation but income tax thresholds are not increased, which can push people     into higher tax brackets and therefore makes them pay an increased proportion     of their wages in tax.
Fiscal Policy - A government policy to regulate a nation's     annual economic activity by setting tax levels and determining government     expenditure.
Five Nines - Refers to the 99.999% of the time that some     companies claim their computer systems work properly.
Fixed Assets - Assets, such as property, equipment,     furniture, vehicles, etc., which are owned by a company and which are needed to     operate the business.
Fixed Costs - Costs, or overheads , which are incurred by a     business whether or not it is operating or generating income, such as wages,     rent, insurance, utilities (for example electricity, gas, water), etc.
Fixed Parity - In foreign exchange, when the currency of one     country is equal in value to the currency of another country.
Fixed Term Contract - Also known as Temporary Contract. A     contract of employment which ends on a specific date, or on completion of a     task or project. Fixed term employees have the rights to the same pay,     conditions and benefits as full-time employees.
Fixer - A person who makes arrangements for someone else,     usually for a fee, by using their influence and often underhand, illegal     methods.
Flame - To send a rude or unacceptable message by e-mail, or     to post a message on an Internet forum which is offensive or inciteful.
Flash Drive - A small portable device such as a 'pen drive'     which connects to a USB port on a computer and is used to store data which can     then be transferred to another computer. The term flash drive derives from     'flash' memory, invented by Dr Fujio Masuoka of Toshiba around 1980. The name     flash (apparently, according to Wikipedia, 2010) was suggested by Masuoka's     colleague, Shoji Ariizumi, who likened the memory erasure function to a camera     flash. 
Flash Mob - A     secretly-planned (usually via modern computerised social networking     technology), quickly-formed, organized group of people, assembled to engage in     a quirky activity, typically for the amusement and entertainment of the     participants. Potentially the term may be applied to similar gatherings     organized for more conventional promotional, protest or other     publicity/pressure purposes, although this strays somewhat from the usual     concept, in which the flash mob event is an aim in itself, rather than part of     a wider campaign with a specific purpose. The expression is not new. It     originated in the 1940s US underworld when it referred to a gang of thieves or     confidence tricksters. The word flash has been used in various criminal     contexts since the 1600s and in the original 1940s phrase flash mob, flash     literally meant criminal. The modern use of the flash mob expression naturally     fits the notion of flash photography, a fast or fleeting appearance, a 'flash     of inspiration', and especially the recent understanding of flash in relation     to quick technology such as flash memory and flash drives. See also     mob.
Flats - In the entertainment industry, these are painted     canvas sheets fixed onto wooden frames used on film sets, etc. for scenery.
Flexecutive - A manager who works flexible hours, often from     home using the Internet. A multi-skilled executive who can change tasks or jobs     with ease.
Flexitime - A work system in which employees work a set     number of hours each week or month, but they decide when they are going to     start and finish each day, usually between a range of given working hours.
Flight Capital - The movement of large sums of money from one     of investment to another, or from one country to another, to avoid high taxes     or financial instability due to political unrest.
Flighting - A cost effective method of advertising. A     commercial is scheduled to appear on TV, usually when viewing figures are high     (flight). There are periods in between the flights when the commercial does not     appear on TV (hiatus). During the TV hiatus the product being advertised will     often appear in newspapers or magazines, so the public is continually aware of     it. 
Floatation - See definition for Flotation.
Floor Limit - In retailing, the highest amount of money for a     sale for which a debit or credit card can be used by a customer without     authorisation from the customer's bank.
Floor Trader - Also known as a Local. An investor who is     allowed on the trading floor of a stock exchange, to buy and sell shares, etc.,     for their own account.
Flotation - The process of financing a company by selling     shares on the stock exchange for the first time.
Flyback - Also known as a Callback. A series of screening     interviews for a job during which a person, usually a student, is interviewed     several times, often on the same same day, by the prospective employer.
Flynn Effect - Research showing     that the results of IQ (Intelligence Quotient) tests in various countries (i.e.     internationally) have risen consistently over several decades, (after political     scientist James R Flynn).
Focus List - A list of companies, recommended by an     investment firm, whose shares are worth buying or selling.
Footer - In a report or document, a line or block of text     that appears at the bottom of every page which is printed from a computer.
Footfall - The extent or measure of     numbers of people who visit a business or shop or other     retail/leisure/entertainment venue during a given period of time. Footfall is a     crucial factor in retailing methods, and also in promotion and advertising     which focuses on the physical presence - on foot - of consumers at a particular     location.
Force Field Analysis - A technique developed by Kurt Lewin to     support positive factors and decrease negative factors, as the result of a     change in an organisation.
Force Majeure - A clause in a contract which exempts the     contracting party (e.g. insurer) from liability in the event of an unforeseen     catastrophe, such as war, act of God, etc.
Forex - Also called FX, refers to Foreign     Exchange, in which foreign currencies are bought and sold. 
Fortune 500 - Published by Fortune magazine, an annual list     of the 500 US corporations with the largest revenue.
Forwarding company - Also     called a 'freight forwarder', a company specialising in transfer of freight     from businesses or individuals by finding an appropriate transporter of the     goods.
Forward Integration - A business strategy whereby a company     takes control of its distributors, therefore guaranteeing the distribution of     the controlling company's products.
Four-Colour Process - In printing, the use of four ink     colours - yellow, magenta, cyan and black - which are combined together to     produce the whole spectrum of colours.
Fractional Ownership - An arrangement where a number of     people or companies each buy a percentage of an expensive asset, such as a     property. The individual owners then share the asset, and when it is sold the     profits are distributed back to the owners.
Franchise - An authorisation or licence - effectively a     business, which can be bought - enabling someone (franchisee) to use the     franchisor's company name and trademarks to sell their products services, etc.,     and usually to receive certain support, in a particular area of a country. A     franchise for a whole country is typically called a master franchise.
Free Collective Bargaining - A situation in which workers and     union members meet with employers to discuss working conditions, pay, etc., in     talks that are not limited by law or government.
Freeconomics - A situation in which companies provide certain     goods and services for free, and those businesses who don't follow suit are     likely to fail.
Freedom Of Association - The right of individuals to join     together to form, or join an existing, group or organisation, including a     union.
Free Enterprise - An economic system in which private     businesses have the freedom to compete with each other for profit, with minimal     interference from the government.
Free Market - A market in which prices of goods and services     are affected by supply and demand, rather than government regulation.
Free On Board - Maritime trade term. The supplier delivers     the goods to a ship at a specified port. The supplier then pays the shipping     costs after obtaining official clearance. Once they have been put on board, the     buyer is then responsible for the goods.
Free Port - A port where goods can be brought and stored     temporarily, without custom duties having to be paid, before being shipped to     another country.
Freepost - A UK postal system, usually used in business, in     which the recipient business pays the postage on mail, rather than the sender     or customer.
Free Rider - A person or organisation that enjoys benefits     and services provided by others, and doesn't pay their fair share of the     costs.
Freeware - Computer software that is copyrighted by the     author and offered, usually on the Internet, free of charge.
Free Zone - An area in a country where importers can store     foreign goods, prior to further transportation, without having to pay customs     duties or taxes on them.
Frictional Unemployment - Unemployment of people who are     temporarily between jobs, changing careers, changing location, etc.
Fringe Benefit - A benefit given to employees in addition to     their salary, such as a company car, pension scheme, paid holidays, etc.
Front-End Load - A fee charged for an investment, for example     an insurance policy, limited partnership, mutual fund, etc. The fee is made     with the initial payment, and subsequent payments are therefore lower.
Fulfilment House - A company which is paid for its services     by another company, for example for dealing with mail, processing orders,     etc.
Full-Time Contract - FT. A permanent or ongoing contract of     employment in which the employee works at least the standard number of hours in     a working week, usually 35.
Fungible - Describes goods or commodities which can be     exchanged for something of the same kind, of equal value and quality.