FI

融構（）釋:

 , 

,-         

giro- a British financial system in which a bank or a post office transfers money from one account to another when they receive authorization to do so

clearing house- a central collection place where banks exchange checks or drafts; participants maintain an account against which credits or debits are posted

lending institution- a financial institution that makes loans

central bank- a government monetary authority that issues currency and regulates the supply of credit and holds the reserves of other banks and sells new issues of securities for the government

foundation- an institution supported by an endowment

acquirer- the financial institution that dispenses cash in automated teller machines and collects a fee from the bank that issued the credit card

nondepository financial institution- a financial institution that funds their investment activities from the sale of securities or insurance

banking company,banking concern,depository financial institution,bank- a financial institution that accepts deposits and channels the money into lending activities; "he cashed a check at the bank"; "that bank holds the mortgage on my home"

Federal Home Loan Bank System- the central credit system for thrift institutions

trust company,trust corporation- an organization (usually with a commercial bank) that is engaged as a trustee or fiduciary or agent in handling trust funds or estates of custodial arrangements or stock transfers or related services

FI財務會計

財務會計指通過對企業已經完成的資金運動全面系統的核算與監督，以為外部與企業有經濟利害關係的投資人、債權人和政府有關部門提供企業的財務狀況與盈利能力等經濟信息為主要目標而進行的經濟管理活動。

企業會計的一個分支，與管理會計同為企業會計的兩大分支。因其沿用傳統的會計模式，故稱“傳統會計”；因其側重於滿足企業外部有關方面的決策需要，以外提供財務報告，故也稱“對外報告會計”。