(1)转换；转化(→equitable conversion)

(2)侵占
用于侵权行为法和刑法中，指非法地将他人的财产当作自己的财产进行占有或处分；或指没有合法根据而侵犯他人动产权利，并导致剥夺了财产权利人对动产之占有和使用的一个或一系列行为。
(→embezzlement)

• first in, first out/FIFO
• first in payment of taxes
• First in possession is first in right.
• first in time
• First in time, first in right.
• first inventor
• first lien
• First Lord of the Admiralty
• First Lord of the Treasury
• first meeting
• first meeting of creditors
• first money in, first money out
• first mortgage
• first name
• first occupant
• first of exchange
• first offender
• first open water/FOW
• first option
• first party insurance
• first policy year
• First President
• first privilege
• first publication
• first purchaser