(1)经营收入
指在商业的正常营运活动中得到的收入，亦称作「operating income」。

(2)一般收入
在个人所得税方面，指来自工资、佣金、利息等的收入，与资本收益所得相对。

• factum probans
• factum reputabitur pro voluntate
• Factum unius alteri noceri non debet.
• Facultas probationum non est angustanda.
• facultative compensation
• facultative reinsurance
• faculty
• faculty of a college
• Faculty of Advocates
• faderfium
• faeder-feoh
• faesting-men
• faggot
• faggot vote
• faggot voter
• Fahrenheit
• faida
• fail
• failed bank
• failing circumstances
• failing-company doctrine
• failing of record
• faillite
• failure
• failure of bank