CFA詞匯表總結(jié)大全

Aabsoluteyieldspread絕對(duì)收益率價(jià)差accelerateddepreciationmethod加速折舊法accountform賬戶(hù)式accountingequation會(huì)計(jì)等式accrual（basis）accounting權(quán)責(zé)發(fā)生制accruedInterest（AI）應(yīng)計(jì)利息accruedliabilities應(yīng)計(jì)負(fù)債additionrule加法規(guī)則adverseopinion反面意見(jiàn)agencysecurity政府機(jī)構(gòu)證券AggregateDemand（AD）總需求AggregateSupply（AS）總供給amortization①分期償還②分期攤銷(xiāo)anomalies異?，F(xiàn)象anticipatoryhedge預(yù)期套期保值antidilutiveEPS反稀釋每股收益arbitrage套利Asset-BackedSecurity（ABS）資產(chǎn)支持證券automaticstabilizers自動(dòng)穩(wěn)定器Available-For-Sale（AFS）securities待售證券averagecostmethod平均成本法averagefixedcost平均固定成本Bbalancedbudget平衡預(yù)算balancesheet（B/S）資產(chǎn)負(fù)債表bankdiscountyield銀行貼現(xiàn)收益banker'sacceptancebill銀行承兌匯票barriertoentry進(jìn)入壁壘basicearningspershare每股基本收益binomialdistribution二項(xiàng)式分布bond-equivalentyield（BEY）債券等值收益率BookValue(BV)賬面價(jià)值bootstrapping步步為營(yíng)法breakevenpoint損益平衡點(diǎn)businesscycle經(jīng)濟(jì)周期Ccall（option）看漲期權(quán)callrisk提前贖回風(fēng)險(xiǎn)cap①封頂②上限期權(quán)capitalbudgeting資本預(yù)算capitalization（financialleverage）rate（caprate）資本化（財(cái)務(wù)杠桿）比率capitalizedinterest資本化利息capitallease融資租賃CapitalMarketLine（CML）資本市場(chǎng)線(xiàn)cashconversioncycle現(xiàn)金流轉(zhuǎn)周期CashFlow（CF）現(xiàn)金流量changeinaccountingprinciple會(huì)計(jì)原則的變更c(diǎn)leanprice凈價(jià)closed-endfund封閉式基金codeofethics道德守則coefficientofvariation(CV)變異系數(shù)CollateralizedBondObligation（CBO）資產(chǎn)抵押債券CollateralizedMortgageObligations（CMO）不動(dòng)產(chǎn)抵押擔(dān)保債券CommercialPaper（CP）商業(yè)票據(jù)commodityoption商品期權(quán)complexcapitalstructure復(fù)雜的資本結(jié)構(gòu)comprehensiveIncome（CI）綜合收益ConditionalPrepaymentRate（CPR）有條件提前償付率conditionalprobability條件概率confidenceinterval置信區(qū)間confidencelevel置信水平confirmingevidencetrap有利信息陷阱ConsumerPriceIndex（CPI）消費(fèi)者物價(jià)指數(shù)consumersurplus消費(fèi)者剩余contingentclaims或有債權(quán)continuouslycompounded連續(xù)復(fù)利continuousrandomvariable連續(xù)隨機(jī)變量contraaccount抵消賬戶(hù)convexity凸性corporatebonds公司債券corporategovernance公司治理correlation相關(guān)性cost-pushinflation成本推動(dòng)型通貨膨脹countryrisk國(guó)家風(fēng)險(xiǎn)couponrate票面利率couponstrips本息分離利息券covariance協(xié)方差covenant合同條款creditanalysis信用分析creditrating信用評(píng)級(jí)creditspread貸方價(jià)差（交易）creditspreadrisk信用溢價(jià)風(fēng)險(xiǎn)crosselasticityofdemand需求的交叉彈性Crowding-outeffect擠出效應(yīng)cumulativeabsolutefrequency累積絕對(duì)頻率currencyforward外匯遠(yuǎn)期合約currencyswap貨幣互換CurrentAsset（CA）流動(dòng)資產(chǎn)CurrentLiability（CL）流動(dòng)負(fù)債cyclicalunemployment周期性失業(yè)Ddataminingbias數(shù)據(jù)挖掘偏差debtsecurities債務(wù)證券defaultrisk違約風(fēng)險(xiǎn)deferredcouponbond遞延息票債券deferredtaxasset遞延稅資產(chǎn)deferredtaxliabilities遞延稅負(fù)債demand-pullinflation需求拉動(dòng)型通貨膨脹depositexpansionmultiplier存款擴(kuò)大乘數(shù)depreciation①折舊②貶值dilutedearningspershare稀釋的每股收益discontinuedoperations停止經(jīng)營(yíng)discountedcashflowanalysis現(xiàn)金流貼現(xiàn)模型分析discountedpaybackperiod貼現(xiàn)回收期法discountrate貼現(xiàn)率discreterandomvariable離散型隨機(jī)變量discretetime離散時(shí)間discreteuniformprobabilityfunction離散均勻概率函數(shù)discretionaryfiscalpolicy相機(jī)抉擇的財(cái)政政策dollarduration貨幣久期Double-Declining-Balancedepreciation（DDB）雙倍余額遞減折舊法downgraderisk調(diào)低評(píng)級(jí)風(fēng)險(xiǎn)DuPontanalysis杜邦分析法duration久期Eearningsmultipliermodel收益乘數(shù)模型EffectiveAnnualRate（EAR）實(shí)際年利率effectiveduration有效久期efficientfrontier有效邊界EfficientMarketHypothesis（EMH）有效市場(chǎng)假說(shuō)elasticityofdemand需求彈性embeddedoption嵌入期權(quán)equityswap權(quán)益互換escalatorclause伸縮條款estimated(orfitted)parameters估計(jì)的參數(shù)值estimatedrateofreturn預(yù)期收益率European-styleoptionorEuropeanoption歐式期權(quán)eventrisk突發(fā)事件風(fēng)險(xiǎn)eventstudy事件研究exchangeoption交換期權(quán)exchangeraterisk匯率風(fēng)險(xiǎn)Exchange-tradedfunds(ETFs)交易所交易基金expendituremultiplier支出乘數(shù)explicitcost顯性成本extensionrisk擴(kuò)展風(fēng)險(xiǎn)Extraordinaryitem非常項(xiàng)目Ffactor①應(yīng)收賬款收買(mǎi)商號(hào)②抵押因子FederalReserveBoard（FRB/Fed）聯(lián)邦儲(chǔ)備委員會(huì)feedbacktheory反饋理論FinancialAccountingStandardsBoard（FASB）美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)financialstatementanalysis財(cái)務(wù)報(bào)表分析financingcashflow融資現(xiàn)金流First-In，F(xiàn)irst-Out（FIFO）先進(jìn)先出法fiscalpolicy財(cái)政政策fixedincomesecurities固定收益證券floatingratebond浮動(dòng)利率債券floor①交易大廳。②下限期權(quán)。flooragreement利率下限合約Flotationcost,F發(fā)行成本forwardcontract遠(yuǎn)期合約forwardexchangerate遠(yuǎn)期匯率ForwardRateAgreement（FRA）遠(yuǎn)期利率協(xié)議FreeCashFlow（FCF）自由現(xiàn)金流frictionalunemployment摩擦性失業(yè)fundamentals基本面futurescontract期貨合約Ggeometricaverage幾何平均GlobalInvestmentPerformanceStandardsTM（GIPS?）全球投資績(jī)效標(biāo)準(zhǔn)going-concernassumption持續(xù)經(jīng)營(yíng)假設(shè)goodwill商譽(yù)gopublic公營(yíng)化GrossDomesticProduct（GDP）國(guó)內(nèi)生產(chǎn)總值Hharmonicmean調(diào)和平均數(shù)hedgefund對(duì)沖基金held-to-maturitysecurities持有至到期的證券HerfindahlindexorHerfindahl-Hirschmanindex赫芬德指數(shù)HoldingPeriodReturn（HPR）持有期收益HoldingPeriodYield（HPY）持有期收益hypothesistesting假設(shè)檢驗(yàn)Iimpairment虧損incomeelasticity收入彈性IncomeStatement（I/S）損益表incometaxexpense所得稅費(fèi)用indexoption指數(shù)期權(quán)industrylife-cycle行業(yè)生命周期inflation通貨膨脹intangibleassets無(wú)形資產(chǎn)interestrateforward利率遠(yuǎn)期合約interestrateoption利率期權(quán)InterestRateParity（IRP）利率平價(jià)理論interestraterisk利率風(fēng)險(xiǎn)interestrateswap利率互換interestratetree利率樹(shù)InternalRateofReturn（IRR）內(nèi)部收益率InternationalFinancialReportingStandard(IFRS)國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則inventorymethodofdepreciation盤(pán)存折舊法invertedyieldcurve反向收益率曲線(xiàn)InvestmentCashFlow（ICF）投資現(xiàn)金流量InvestmentOpportunitySchedule（IOS）投資機(jī)會(huì)表InvestmentPolicyStatement(IPS)投資策略文件Jjuniorbond次級(jí)債券Kkurtosis峰態(tài)是指統(tǒng)計(jì)上的術(shù)語(yǔ)，用于和正態(tài)分布圖高峰形態(tài)的比較。包括尖峰（leptokurtic）、中峰(mesokurtic)和低峰(platykurtic)。Llabormarket勞動(dòng)力市場(chǎng)Laffercurve拉弗曲線(xiàn)Last-In，F(xiàn)irstOut（LIFO）后進(jìn)先出法lawofdiminishingmarginalutility邊際效用遞減規(guī)律liabilities負(fù)債lognormaldistribution對(duì)數(shù)正態(tài)分布LondonInterBankOfferingRate（LIBOR）倫敦銀行同業(yè)拆放利率long-termliability/debt長(zhǎng)期負(fù)債look-aheadbias預(yù)測(cè)偏差lookbackoption回顧期權(quán)Mmacroeconomicfactor宏觀經(jīng)濟(jì)因素ManagementDiscussionandAnalysis（MD&A）管理、討論和分析marginalbenefit邊際利益MarginalCost邊際成本MarginalCostofCapital（MCC）邊際資本成本MarginalRevenue（MR）邊際收益margincall追加保證金通知marketablesecurities有價(jià)證券market-value-weightedseries市值加權(quán)指數(shù)matchingprinciple配比原則maturityvalue到期值minimumprice最低價(jià)格minimum-variancehedgeratio最小方差套期保值率minimumwage最低工資minorityinterests少數(shù)股東權(quán)益modifiedduration修正久期monetarypolicy貨幣政策money-supplyeffect貨幣供應(yīng)效應(yīng)monopolisticcompetition壟斷競(jìng)爭(zhēng)monopoly壟斷MonteCarlosimulation蒙特卡羅模擬mortgagepay-throughbond抵押付款債券municipalbond（Muni）市政債券Nnegativeconvexity負(fù)凸性negotiablecertificateofdeposit可轉(zhuǎn)讓定期存單NetAssetValue資產(chǎn)凈值NetOperatingIncome（NOI）營(yíng)業(yè)凈收入NetPresentValue（NPV）凈現(xiàn)值nominalspread名義差價(jià)nominalyield名義收益率noncashitem非現(xiàn)金項(xiàng)目nondiversifiablerisk不能分散風(fēng)險(xiǎn)nonrefundable禁止再融資贖回noriskpremiumhypothesis無(wú)風(fēng)險(xiǎn)溢價(jià)假說(shuō)normaldistribution正態(tài)分布notionalInterestOnly（IO）名義上的純利息部分notionalprincipal名義本金Oobjectiveprobabilities客觀概率off-balancesheetasset表外資產(chǎn)oligopoly寡頭open-endfund開(kāi)放式基金openmarketoperations公開(kāi)市場(chǎng)操作operatingasset營(yíng)運(yùn)資產(chǎn)opportunitycost機(jī)會(huì)成本optimalcapitalstructure最佳資本結(jié)構(gòu)Option-adjustedspread（OAS）期權(quán)調(diào)整價(jià)差Ordinaryleastsquares(OLS)最小二乘法overconfidencetrap過(guò)于信任陷阱Over-The-Counter（OTC）場(chǎng)外交易市場(chǎng)overvalued價(jià)格高估owner’sequity所有者權(quán)益PPaybackPeriod（PBP）回收期法percentage-of-completionmethod完成百分比法perfectmarket完美市場(chǎng)perpetuity①永久性（投資）②永續(xù)年金Phillipscurve菲利普斯曲線(xiàn)plainvanillainterestrateswap單純利率互換potentialdepositexpansionmultiplier潛在存款擴(kuò)大乘數(shù)preferredstock優(yōu)先股prepaymentoption提前償還期權(quán)prerefundedbonds提前支付地方政府債券pretaxincome稅前利潤(rùn)price-cashflowratio價(jià)格現(xiàn)金流比率priceceiling價(jià)格上限Price/Earningsratio（P/Eratio）(alsoprice-earningsmultiple)市盈率pricefloor價(jià)格下限pricemultiple價(jià)格倍數(shù)pricesearchers價(jià)格尋找者pricetakers價(jià)格接受者PriceValueofaBasisPoint（PVBP）基點(diǎn)價(jià)格price-weightedindex價(jià)格權(quán)重指數(shù)primarymarket一級(jí)市場(chǎng)principal-agentproblem委托代理問(wèn)題principalstrip本金剝離prior-periodadjustments前期調(diào)整prisoner’sdilemma囚犯的兩難處境probabilitydensityfunction概率密度函數(shù)producersurplus生產(chǎn)者剩余productivity生產(chǎn)率profitmargin(alsonetprofitmargin)利潤(rùn)率profitability獲利能力proformastatement試算報(bào)表proprietorship獨(dú)資企業(yè)protectiveput保護(hù)性看跌（期權(quán)）proxystatement委托聲明put-callparity看跌-看漲期權(quán)平價(jià)關(guān)系Qqualifiedopinion附保留意見(jiàn)quickratio速動(dòng)比率quota限額Rrandomvariable隨機(jī)變量RealEstateInvestmentTrusts（REITs）不動(dòng)產(chǎn)投資信托基金realGDP真實(shí)GDPreinvestmentrisk再投資風(fēng)險(xiǎn)reportform報(bào)告式repurchaseagreements（Repo/RP）回購(gòu)協(xié)議requiredreserveratio必要收益率ReturnOnEquity（ROE）凈資產(chǎn)收益率returnontotalcapital總資本收益率revenuebond收益?zhèn)疪oy’ssafetyfirstcriterion洛伊安全第一準(zhǔn)則Ssalesbasismethod銷(xiāo)售收入確認(rèn)法samplingerror抽樣誤差scale排價(jià)scenarioanalysis情景分析SecuritiesandExchangeCommission（SEC）美國(guó)證券交易委員會(huì)SecurityMarketLine（SML）證券市場(chǎng)線(xiàn)sensitivityanalysis敏感性分析Sharperatio/measure夏普比率/測(cè)度shortfallrisk空頭風(fēng)險(xiǎn)shortsale賣(mài)空significancelevel顯著性水平skewness偏度spot①現(xiàn)貨②現(xiàn)匯③即期standarddeviation標(biāo)準(zhǔn)差standarderror標(biāo)準(zhǔn)誤StandardErroroftheEstimate（SEE）估計(jì)的標(biāo)準(zhǔn)誤差standardPoor’s500stockIndex標(biāo)準(zhǔn)普爾500種股票指數(shù)statementofstockholders’equity股東權(quán)益表staticapproach靜止策略staticspread(alsozero-volatilityspread)靜態(tài)（零波動(dòng)）價(jià)差staticyieldspread靜態(tài)收益率差stoplossorder止損指令straightlinedepreciation直線(xiàn)折舊法strikeprice履約價(jià)格Student’st-distributionStudentt-分布subordinated(junior)bond次級(jí)債券SumoftheYears’Digitsmethod（SYD）年數(shù)總和（折舊）法supplycurve供給曲線(xiàn)survivorshipbias生存偏差sustainablegrowthrate可持續(xù)增長(zhǎng)率swaparbitrage換匯套利swapspread互換價(jià)差symmetricinformation信息對(duì)稱(chēng)systematicrisk系統(tǒng)性風(fēng)險(xiǎn)Ttake-or-paycontract接受或付款契約tariffquota關(guān)稅配額taxlosscarryforward稅收損失遞延taxpreferencetheory稅收偏好理論taxespayable應(yīng)付稅額temporalmethod暫時(shí)法termstructureofvolatility