(1)诉讼理由的合并
指将意在提出不同诉因的多项诉讼理由合并在一份起诉状中。

(2)罪项的合并
指在一份刑事起诉书中包括多项不同的罪行，而每一罪项在法律上均可构成独立的刑事指控。

• final judgment
• final judgment rule
• final jurisdiction
• final meeting
• final order
• final passage
• final payment
• final process
• final proof
• final receiver's receipt
• final recovery
• final report
• final sentence
• final settlement
• final submission
• finalty rule
• finance
• Finance Acts
• finance charge
• finance committee
• finance company
• finance lease
• financial
• Financial Accounting Standard Board/FASB
• financial circumstances