CFA词汇一览表

10Deepening reform and opening u深化改革扩大开放30The theory of building sociali建设有中国特色的社会50The theory on the initial stag社会主义初级阶段的理论80Adhere to the four cardinal pr坚持四项基本原则90Adhere to reforms and opening 坚持改革开放100Seizing the opportunity, deepe抓住机遇，深化改革，110wider to the rest of the world扩大开放，促进发展，130Whether it would be beneficial是否有利于发展社会主义生产力150Whether it would be beneficial是否有利于增强综合国力170Whether it would be beneficial是否有利于提高人民生活水平190Taking the socialist public ow以社会主义公有制为主体200Common development of multi-ec多种经济成分共同发展210Establishment of socialist mar社会主义市场经济的建立220Relationships among reform, de改革发展和稳定的关系230Deepening of reform and promot深化改革与促进发展240Economic growth and social pro经济增长与社会进步250Strengthen the position of agr加强农业的基础地位260Science and technology are the科学技术是第一生产力270Strengthen the socialist legal加强社会主义法制280A series of policies and measu一系列政策措施330Reform of state-owned enterpri国有企业改革340Strengthen the management of s加强国有资产管理350Reform ofmanagement of state-o国有资产管理体制改革360Reform of property rights syst产权制度改革370Reform of commodity circulatio商品流通体制改革400Reform of social security syst社会保险制度改革430Transferring the function of g转换政府职能490Introduce foreign capital, adv引进外国的资金，先进技术和510Economic and technical develop经济技术开发区520Special economic zones in coas沿海经济特区550Contract responsibility system家庭联产承包责任制570Narrowing the gap between the 缩小贫富差距940Coexistence of various economi多种经济成分共存950Sustained, rapid and sound eco持续，快速和健康的经济发展970Comprehensive development of e经济综合发展980Strategy for economic developm经济发展战略1140Transform the extensive econom粗放型经济转变为1360International economic integra国际经济一体化1370New international economic ord国际新经济秩序1380Multi-polarization of world ec世界经济多极化1780Macro control and micro invigo宏观控制与微观搞活1790Control of overall volume and 总量控制与经济结构调整1800Tight control on investment in紧缩固定资产投资控制1810Tight financial and monetary p从紧的金融货币政策1820Moderately tight monetary poli适度从紧的货币政策1840Loosening tight monetary polic放松紧缩的货币政策1850Adequate amount of the money s适度货币供应量1860Excessive amount of currency i过度货币发行量2230Balance between supply and dem供需平衡2590MANAGEMENT OF STATE-OWNED PROP国有资产管理2610Establish a system for the man建立国有资产管理，监督和营运体2630Reform ofmanagement of state-o国有资产管理体制改革2640Clearly defining property righ产权清晰，责权明确，政企分开，2650responsibilities, separating o管理科学2670Regulation on the supervision 国有企业监督管理条例2690Laws and regulations on the ad国有资产管理法律法规2710Operate independently, assume 自主经营，自负盈亏，自我发展，2720for its profits and losses, se自我约束2740Uphold the principle of separa坚持政企分开的原则，转变政府2780Preserve and increase value an保值增值防止流失2790Prevent the drain of State-own防止国有资产流失2800Reform of property rights syst产权制度改革2820Clarification of property righ明晰产权2830Registration of property right产权登记2840Annual checks of the registrat产权登记年检2900Property rights transfer agenc产权交易机构3020Reform of State-Owned Enterpri国有企业改革3030Step up efforts to reform Stat加大国有企业改革力度3040Readjust and reorganize State-调整改组国有企业促进资产重组3050promote re-arrangement of asse提高国有经济的总体素质3070Concentrate on rejuvenating St集中力量抓好国有大型企业和3080enterprises and enterprises gr企业集团3090Develop trans-regional and int发展跨地区跨行业的企业集团3110Reform, reorganization and upg改革，改组和改造3120Re-organization, association, 改组，联合，兼并，股份合作制3130partnership, leasing, contract租赁，承包经营和出售3150Manage well large enterprises 抓好大的，放活小的3170Give small State-owned enterpr放活国有小企业3180Standardize bankruptcy procedu规范破产程序，鼓励企业兼并，3190merging of enterprises and pro促进再就业3200Allow money-losing enterprise 允许亏损企业兼并或破产3220Dispersion of redundant employ分流富余人员3240Conscientiously strengthen the切实加强企业经营管理3260Strengthen financial managemen强化企业财务管理3270Tighten control over extrabudg加强预算外资金管理3280Increase capital and reduce de多渠道增资减债3300Strive to help enterprises eli抓好企业扭亏增盈3320Develop various modes of opera发展多种营销方式3330Alleviate enterprises’ social 减轻企业的社会负担3340By tapping the potential and u通过挖潜改造3360Mechanism for selecting the su优胜劣汰机制3380Enjoy more decision-making pow享有更多的决策权3390Allow employees to hold some s允许职工持股3400Give more productive enterpris给更多的生产企业自营出口权3420Protect the interests of the w保护工人阶级利益3470 Reform of state-owned enterpr国有企业改革3480Deepening of the reform of Sta深化国有企业改革3500Reorganization of state-owned 国有企业重组3530Adjustment of industrial struc行业结构调整3580turned into corporate enterpri大中型企业可转变为股份公司3590Smaller enterprises can become小企业可转变为股份合作制3600Readjust the asset-liability r调整国有企业资产负债比3610State-owned independent accoun国有独立核算企业3630Enlarge the right of self-mana扩大自主权3690Promote rational flow of prope促进产权合理流动3700Reduce staff to improve effici减员增效3730Legal person responsibility sy法人责任制3740Responsibility for one’s own p自负盈亏3750Enterprise contract management企业承包责任制3760Unreasonable economic structur不合理的经济结构3790Repeated introduction of forei外国设备和技术的重复引进3800Regional and departmental prot地区和部门保持主义3910Preferential policy for bankru对破产和兼并企业的优惠政策3920Standardize bankruptcy procedu规范破产程序3940Construction of a multi-layer 建立多层次的社会保障制度3960Re-employment of redundant wor富余职工再就业4390Enterprise solely funded by th国有独资企业5280Develop trans-regional and tra发展跨地区跨行业的企业集团5490Bankruptcy code chapter 7--- l破产法第七章清算5500Bankruptcy code 11-reorganizat破产法第十一章重组5580Arrangement in bankruptcy cour破产法庭内的协调5590Arrangement out of bankruptcy 不经破产法庭的协调6580market approach to fair market求得公平市场价值的市场法6960Current asset losses in suspen待处理流动资产损失7300Non-Participating preferred st非参加优先股7810Current Liabilities to Net Wor流动负债比净资产7930Return on Net Worth(Return on 净资产收益率8200Deduct: Sales Discount & Allow减：销售折扣与折让8250 Deduct: Administration Expens减：管理费用8280 Plus: Profit from Other Opera加：其它业务利润8320Adjustment of Earning of Prior以前年度利润调整8460Deduct: Accumulated Depreciati减：累计折旧9050economic and technical develop经济技术开发区9560enterprises’ management mechan企业管理机制9580large and medium-size enterpri大中型企业9660Certified Public Accountant (C注册会计师9690certified management accountan注册管理会计师9700certified public accountant (C注册会计师9770accounting principles for busi企业会计原则9830All-purpose financial statemen通用财务报表9840American Institute of Certifie美国注册会计师协会（AICPA)9880certified management accountan注册管理会计师9890certified public accountant (C注册会计师10800allocations to accounting peri会计期间内的分摊10850American Society of Appraisers美国评估师协会10880amortization of bond issued ex债券发行费摊销11030analysis of changes in financi财务状况变动分析11400retained balance from foreign 外汇收入留成余额11880consolidated financial stateme合并决算表11900consolidated profit and loss s汇总损益表12050cost approach to fair market v求得公平市场价值的成本法12160cost of reproduction less depr重置成本减折旧12320current asset losses in suspen待处理流动资产损失12410current maturity of long term 本年内到期的长期负债12470current term net profit or los本期净损益12510current asset losses in suspen待处理流动资产损失12600current maturity of long term 本年内到期的长期负债12660current term net profit or los本期净损益12740earnings before interest and i税前收益12870fixed assets losses in suspens待处理固定资产损失13050income approach to fair market求得市场公平价格的收益法13220property rights transfer agenc产权转让机构（产权交易所）13430Assets + Liability = Owner’s E资产加负债等于所有者权益13620original value of fixed assets固定资产原值15000allocations of special drawing特别提款权分配额15470arrangement in bankruptcy cour迫产法庭调解15500bankruptcy code chapter 7--- l破产法第7章（清算）15510bankruptcy code chapter 11--- 破产法第11章(重组）15670arrangement in bankruptcy cour迫产法庭调解15700bankruptcy code chapter 7--- l破产法第7章（清算）15710bankruptcy code chapter 11--- 破产法第11章(重组）16220centralization and decentraliz集中与分散16420managerial decision-making pro管理决策程序16680capital construction investmen基本建设投资17140weighted average cost of capit加权平均资本成本17540NASDAQNational Association od 全国证券商自动报价系统协会17800Securities and Exchange Commis证券交易委员会18050Shareholding co-operative syst股份合作制18100all-purpose financial statemen通用财务报表18120consolidated financial stateme合并财务报表18130Financial Accounting Standards财务会计标准委员会18290non-bank financial institition非银行金融机构18340financing mix’s risk and rewar融资组合的风险和回报18520International Monetary Fund(IM国际货币基金组织18540international multilateral loa国际多边贷款18560internationalization of capita资本国际化18950investment in capital construc基本建设投资19030investment target selection cr投资目标选择标准19600legal person responsibility sy法人责任制19840a series of policies and measu一系列政策措施20080foreign-funded enterprise inco外商投资企业所得税20660appraisal of machinery and equ机械设备评估20700standard of professional appra评估操作规范20890accelerated depreciation metho加速折旧法21130according to stock exchange pr按照证券交易惯例21430Certified Public Accountant (C注册会计师21530accounting principles for busi企业会计原则21940across-the-board tariff reduct全面降低关税22090added value of industrial outp工业增加值22150additional first-year deprecia第一年额外折旧22210adequate amount of the money s适度货币供应量22220adequate gold and foreign exch适度黄金外汇储备22240adjudge a firm as bankrupt by 法庭裁定某企业破产22380adjustment of industrial struc产业结构调整23210All-purpose financial statemen通用财务报表23320allocations to accounting peri会计期间内的分摊23330allocations of special drawing特别提款权分配额23370American Institute of Certifie美国注册会计师协会（AICPA)23380American Society of Appraisers美国评估师协会23410amortization of bond issued ex债券发行费摊销23540analysis of changes in financi财务状况变动分析23930appraisal of machinery and equ机械设备评估23970standard of professional appra评估操作规范24050appropriations from state trea国家预算拨款24170arrangement in bankruptcy cour破产法庭内的协调24180arrangement out of bankruptcy 不经破产法庭协调24410Assets + Liability = Owner’s E资产加负债等于所有者权益24600original value of fixed assets固定资产原值24800attachment of debtor’s propert查封债务人财产25350retained balance from foreign 外汇收入留成余额25650arrangement in bankruptcy cour迫产法庭调解25680bankruptcy code chapter 7--- l破产法第7章（清算）25690bankruptcy code chapter 11--- 破产法第11章(重组）27250build modern enterprises syste建立现代企业制度27310administrative bureau of state国有资产管理局27820capital construction investmen基本建设投资28280weighted average cost of capit加权平均资本成本28570centralization and decentraliz集中与分散28630certificate for import inspect进口检验证书28700certificate on capital verific验资证书28760certified management accountan注册管理会计师28780certified public accountant (C注册会计师28800Chairman of the board (of dire董事会主席，董事长28940Chapter eleven, bankruptcy cod破产法第十一章29210CIF (cost, insurance,and freig到岸价29720Coexistance of various economi多种经济成分共存29840combination for sharing busine合伙经营30410comparable transactions analys可对比交易分析30600composite depreciation rate of固定资产综合折旧率30750comprehensive development of e经济综合发展30910confermed irrevocable letter o保兑的不可撤销的信用证30980consolidated financial stateme合并决算表31000consolidated profit and loss s汇总损益表31550contract of transfer of techno技术转让合同31610with remuneration linked outpu联产承包责任制32160corporation with foreign capit外资公司32320cost approach to fair market v求得公平市场价值的成本法32430cost of reproduction less depr重置成本减折旧33000current asset losses in suspen待处理流动资产损失33090current maturity of long term 本年内到期的长期负债33150current term net profit or los本期净损益33680with the deepening of economic随着经济改革的深入34480depreciation by composite life平均年限折旧法34490depreciation by composite life综合年限法折旧34500depreciation by declining bala余额递减法折旧34510depreciation by percentage of 原始成本定率折旧34520depreciation by production met产量折旧法34530depreciation by replacement me重置成本法折旧34540depreciation by straight-line 直线法折旧34550depreciation by working hours 工作时间法折旧34870diminishing balance method of 余额递减折旧方法35420distribution according to labo按劳分配35430distribution according to need按需分配35990to prevent the drain of state 防止国有资产流失36230earnings before interest and i税前收益36330economic and technical develop经济技术开发区37150enlarge the right of self-mana扩大自主权37280enterprises’ management mechan企业管理机制37300large and medium-size enterpri大中型企业37630establishment of socialist mar社会主义市场经济的建立38230expenses of bankruptcy proceed破产手续费38240research and development expen研究开发费38650FALSE假的39010all-purpose financial statemen通用财务报表39030consolidated financial stateme合并财务报表39040Financial Accounting Standards财务会计标准委员会39200non-bank financial institition非银行金融机构39250financing mix’s risk and rewar融资组合的风险和回报39430fixed assets losses in suspens待处理固定资产损失40260Fundamental accounting equatio基本会计恒等式40410narrowing the gap between the 缩小贫富差距40440General Agreement on Tariffs a关税贸易总协定40520Generalized preferential syste（贸易）普遍优惠制40730gold and foreign exchange rese黄金外汇储备42080in line with international pra与国际贯例接轨42120income approach to fair market求得市场公平价格的收益法43360international accounting stand国际会计标准43370international balance of payme国际收支差额43410international competitive abil国际竟争能力43440international economic integra国际经济一体化43490International Monetary Fund(IM国际货币基金组织43510international multilateral loa国际多边贷款43530internationalization of capita资本国际化43540production internationalizatio生产国际化43600introduction of foreign capita引进外资43610introduction of foreign techno引进外国技术43670inventory ahortage and apoilag盘亏与毁损43750investment in capital construc基本建设投资43830investment target selection cr投资目标选择标准44160l cash receipts journa现金收入帐44190l The Wll Street Journ华尔街日报44260basic industries and key indus基础产业和关键产业45010least developed developing cou最不发达的发展中国家45200legal person responsibility sy法人责任制46030local government at various le各级地方政府46130Loosening tight monetary polic放松紧缩的货币政策46350maintain a balance between rec保持收支平衡46450major repair depreciation expe大修折旧费46780managerial decision-making pro管理决策程序47080market approach to fair market求得公平市场价值的市场法47810method of calculating deprecia折旧计算法47990moderately tight monetary poli适度从紧的货币政策48450Multi-polarization of world ec世界经济多极化48500multilateral tariff negotiatio多边关税谈判48570multiple of book value per sha每股帐面资产比48580multiple of cash flow per shar每股现金流比48990nationalization of communicati通信国有化49970occupied rate of current capit流动资金占有率50100officials at various governmen各级政府官员50470Black-Scholes Option Pricing M Black-Scholes期权定价模型50530new international economic ord国际经济新秩序51230overtime and night differentia加班费和夜班补助52240per capita annual income in ci城镇人均年收入52250per capita annual net income i农村人均年收入52270per capita gross domestic prod人均国内生产总值52290per capita income of rural res农村人均收入52300per capita income of urban res城镇人均收入52330multiple of book value per sha每股帐面资产比52340multiple of cash flow per shar每股现金流比52380percentage of utilization of f固定资产利用率52940planned purchase and supply by国家统购统销54390principle of equality and mutu平等互利的原则54400principle of openness and fair公开和公正的原则54410principle of profit maximizati利润最大化原则54870profit from sale of fixed asse出售固定资产的收益54940profit ratio of paid-in capita实收资本利润率55180property rights transfer agenc产权转让机构（产权交易所）55330protect the interests of inves保持投资者的利益55550purchase and marketing price d购销价差56350ratio of current assets to fix流动资产与固定资产比率56360ratio of current assets to cur流动资产与流动负债比率57010reform of state-owned enterpri国有企业改革57030reform of the property rights 产权制度改革57450renewal and reconstruction fun更新改造基金57610replacement method of deprecia重置成本折旧法57660report of changes in assets co资产状况变动报告57730reproduction on an enlarged sc大规模再生产57870research of investment feasibi投资可行性研究57890research on state-owned proper国有资产研究58110responsibility for one’s own p自负盈亏58240retained balance from foreign 外汇收入留成额58260retained foreign exchange acco留存外汇帐户58530revenue and expenditure in bal财政收支平衡58830rules for registration of comp公司注册章程59250schedule of accounts receivabl应收帐款明细表59500secured creditors’ right in ba破产中的有保证债权59570Securities and Exchange Commis证券交易委员会59790selling and administrative exp推销及管理费用成本59800Sell-off of enterprise’s asset廉价销售企业资产59900separate ownership rights from所有权和经营权分离60200Shareholding co-operative syst股份合作制60750sole responsibilty for one’s o自负盈亏60770solely foreign-owned enterpris外商独资企业60820special administrative region(特别行政区61190Standard & Poor’s 500 Stock Pr斯坦普耳公司评出的500家61300State Commission for Economic 国家经济体制改革委员会61340State Economic and Trade Commi国家经贸委61370state monopoly for purchases a统购统销61540statement of assets and liabil资产负债表61560statement of change in financi财务状况变动表61570statement of change in retaine留存收益变动表61580statement of change in stockho股东权益变动表61610statement of profit distributi利润分配表61760steps in the acquisition proce收购的步骤62130NASDAQNational Association od 全国证券商自动报价系统协会62190straight-line depreciation met直线折旧方法62280strategy for economic developm经济发展战略62370strengthen the position of agr加强农业的基础地位62710summary of balance sheet chang资产负债变动汇总表63460foreign-funded enterprise inco外商投资企业所得税63990technology intensive investmen技术密集性投资64310theory of demand-pull inflatio需求拉动通货膨胀理论64320theory of macroeconomics polic宏观经济政策理论64710total value of fixed assets to应计折旧固定资产总值64720total value of production in n国民经济总产值65160transfer price in competitive 竟争市场中的转让价格65190transfer-in without compensati无偿调入65210transfer-out without compensat无偿调出65270Transferring the function of g转换政府职能65790turnover rate of current capit流动资金周转率66240unified industry and commerce 统一工商税66290uniform industrial and commerc统一工商税66370unit cost method of depreciati单位成本折旧方法66860utilization and management of 外资的使用和管理66970Validation of registered capit验证注册资本67590weighted average cost of capit加权平均资本成本67600weighted average earnings per 每股加权平均收益67990yield on long term government 长期政府债券收益41 characteristics主义理论61One focus, two basic points一个中心，两个基本点71Focus on economic construction以经济建设为中心121maintaining stability 保持稳定181Deepening economic reform深化经济改革291Reform and opening up policy改革开放政策301Reform measures改革措施311Speed up reform加快改革321Reform of economic system经济体制改革381Reform of foreign trade system外贸体制改革391Reform of personnel system人事制度改革411Reform of housing system住房制度改革421Planning system计划管理体制441Open door policy开放政策451Open economy开放经济461Open-door to the outside world对外开放471Opening up扩大开放481Open domestic market开放国内市场501managerial experiences管理经验531One country, two systems一国两制541Special administrative region特别行政区581Eliminate poverty消除贫困591Common prosperity共同富裕871ECONOMY AND MARKET ECONOMY经济和市场经济881Socialist market economy社会主义市场经济891Socialist sector of economy社会主义经济成分901State-owned economy国有经济911Non-state economy非国有经济921Collective economy集体经济931Individual economy个体经济961National economic budget国民经济预算991Theory of macroeconomic policy宏观经济政策理论1001Macroeconomic decision宏观经济决策1011Microeconomic phenomenon微观经济现象1021Traditional planned economy传统的计划经济1031Stimulate economic development刺激经济发展1041Commodity economy商品经济1051Market economy市场经济1061Free market economy自由市场经济1071Developed market economy发达的市场经济1081Developing market economy发展中的市场经济1091Emerging market economy新兴市场经济1101Mature market economy成熟市场经济1111Market economy country市场经济国家1121Extensive economy粗放型经济1131Intensive economy集约型经济1151mode into intensive one集约型经济1161Mixed economy混合经济1171Regional economy地区经济1181Internal-oriented economy内向型经济1191Closed economy闭关自守经济1201Economic growth point经济增长点1211Economic growth mode经济增长方式1221Economic growth rate经济增长率1231Economy measure经济手段1241Diversified economy多种经济，多样化经济1251Economic situation经济形势1261Economic cycle经济周期1271Economic fluctuation 经济波动1281Economic miracle经济奇迹1291Economic take-off经济起飞1301Economic recovery经济复苏1311Economic potential经济潜力1321Economic sanction经济制裁1331Global economy全球经济1341Economic globalization经济全球化1351Integration of world economy世界经济一体化1391Economic community经济共同体1731MACRO-CONTROL宏观调控1751Strengthen macro-control加强宏观调控1761Soft landing软着路1771Macro-economic situation宏观经济形势1831Moderately tight credit policy适度从紧的信贷政策1871Maintain monetary stability保持货币稳定1881Cheap money policy低息货币政策1891Adjustment of interest rate利率调整1901Cut interest rate降低利率1911Control of interest rate利率控制1921Deflation policy 紧缩政策1931Market intervention市场干预1941State intervention国家干预1951Administrative interference行政干预1961Administrative intervention行政干预1971Administrative measure行政措施1981Economy measure经济手段1991Risk-control mechanism风险控制机制2001Overheated economy过热的经济2011Consumer price index消费品价格指数2021Commodity price index商品物价指数2031Retail price index零售物价指数2041Average price index平均物价指数2051Cost-of-living index生活费用指数2061Control of inflation通货膨胀控制2071Demand-pull inflation需求拉动的通货膨胀2081Double digit inflation两位数字通货膨胀2091Excessive inflation过度的通货膨胀2101Galloping inflation恶性通货膨胀2111Hyperinflation极度通货膨胀2121Hidden inflation隐性通货膨胀2131Structural inflation结构性通货膨胀2141Stagflation经济停滞型的通货膨胀2151Inflation factor通货膨胀因素2161Inflation of credit信用膨胀2171Inflation rate通货膨胀率2181Inflationary pressure通货膨胀压力2191Curb inflation抑制通货膨胀2201Curb the real estate craze抑制房地产热2211Development zone craze开发区热2221Overall demand and supply总需求和总供给2241Supply and demand relation供求关系2251Supply overdemand供过于求2261Supply exceeds demand供过于求2271Economic crisis经济危机2281Economic depression经济萧条2771Safeguard state property保卫国有资产2811Definition of property rights产权界定2851Certificate of title产权证书2861Change of registration变更登记2871Change of title产权变更2881Transfer of property rights产权转让2891Transaction of property rights产权交易2911Inspection of assets资产清查2921Re-evaluation of fixed assets固定资产重估2931Asset appraisal资产评估2941Productive assets经营性资产2951Non-productive assets非经营性资产2961Return on assets资产收益2971Balance sheet资产负债表2981Consolidated balance sheet合并资产负债表3231Re-employment funds再就业基金3431Technological upgrading技术改造3491Modern enterprise system现代企业制度3521of State-owned enterprises转换国有企业经营机制3541Industrial policy产业政策3561 enterprises支持发展大企业放开小企业3621Pioneer enterprise试点企业3641Optimize capital structure优化资本结构3651Optimize resource allocation优化资源配置3661Optimize investment structure优化投资结构3671Recapitalization调整资本结构3681Capital reorganization资本重组3711Investment risk mechanism投资风险机制3721Project capital system项目资本金制度3771Unreasonable product structure不合理的产品结构3781Repeated construction重复建设3811Government supervision政府监督3821Operating strategy经营战略3831Out-dated management styles落后的管理方式3841Backward in management管理落后3851Relying on government subsidy依赖政府补贴3861Heavy social subsidy沉重的社会补贴3871Heavy social burdens沉重的社会负担3881Excessive production capacity过剩的生产能力3891Merger and acquisition兼并与收购3901Encourage merger鼓励兼并3931Prevent false bankruptcy防止假破产3951Re-employment projects再就业工程3971Laid-offworkers下岗职工4321ENTERPRISE AND COMPANY企业和公司4341Central enterprise中央企业4351Local enterprise地方企业4361Backbone enterprise骨干企业4371Large and medium enterprise大中型企业4381State-owned enterprise 国有企业4401State-owned firm国有公司，国有企业4411Corporate enterprise股份制企业4421Collective enterprise集体企业4431Collective firm集体企业，合作企业4441Township enterprise乡镇企业4451Partnership enterprise合伙企业4461Individual enterprise个体企业4471Foreign-funded enterprise外资企业4481Top 500 enterprises最大500家企业4491Small business小企业4501Primary industry第一产业4511Secondary industry第二产业4521Tertiary industry第三产业4531Corporate Law公司法4541Township Enterprise Law乡镇企业法4551Independent legal entities独立法人4561Board of directors董事会4571Board of supervisors监事会4581Shareholders conference股东大会4591Entrepreneur企业家4601Firm公司，企业4611Company公司4621Incorporation公司4631Corporation股份公司4641Group of enterprises企业集团4651Conglomerate企业集团，综合性大企业4661Company limited by shares股份有限责任公司4671Controlling company控股公司4681Holding company控股公司4691Bank holding company银行控股公司4701Company with limited liability有限责任公司4711State-owned holding company国家控股公司4721Public company上市公司4731Private company非上市公司4741Listed company上市公司4751Overseas-listed company境外上市公司4761Parent company母公司4771Subsidiary company子公司4781Group company集团公司4791Large-scale industrial group大型工业集团4801International conglomerate跨国企业集团4811International corporation跨国公司4821Multinational corporation跨国公司4831Multinational market group跨国市场集团4841Banking institution金融机构4851Banking sector银行部门4861Intermediary bank中介银行4871Development bank开发银行4881Commercial bank商业银行4891Investment bank投资银行4901Credit bank信贷银行4911Cooperative bank合作银行4921Mortgage bank抵押银行4931Clearing bank清算银行4941Credit union信用社4951Non-bank financial institution非银行金融机构4961Financing corporation 金融公司4971Securities company证券公司4981Underwriting company担保公司4991Loan and trust company信托公司5001Insurance company保险公司5011Life insurance company人寿保险公司5021Utility company公共事业公司5191MERGER AND ACQUISITION兼并与收购5201Reorganization重组5211Association联合5221Merger兼并5231Acquisition收购5241Joint stock partnership股份合作5251Leasing出租5261Contract operation承包经营5271Auction拍卖5291Strategic acquisition战略性收购5301Combination of enterprise企业合并5311Concentric acquisition集中收购5321Conglomerate merger集团企业合并5331Consolidation by lease租赁式合并5341Consolidation by merger兼并式合并5351Leveraged buy-out (LBO’s)杠杆收购5361Stock merger股票兼并5371Vertical acquisition纵向收购5381Vertical merger纵向兼并5391Vertical consolidation纵向合并5401Vertical integration纵向合并5411Horizontal merger横向兼并5421Horizontal acquisition横向收购5431Horizontal combination横向合并，同行业合并5441Horizontal integration横向联合5451Acquisition cost收购成本5461Acquiring enterprise收购方企业5471Corporate reorganization公司重组5481Bankruptcy Law破产法5511Act of bankruptcy破产法案5521Antitrust Law反托拉斯法5531Bankruptcy court破产法庭5541Bankruptcy debtor破产债务人5551Bankruptcy notice破产公告5561Bankruptcy petition要求宣布破产5571Declaration of bankruptcy宣告破产5601Creditor’s equity债权人权益5611Bankruptcy trustee破产受托人5621Creditor’s meeting债权人会议5631Creditor of bankruptcy破产债权人6071MARKET AND COMPETITION市场和竟争6081Commodity market商品市场6091Securities market证券市场6101Bond market债券市场6111Stock market股票市场6121Futures market期货市场6131Options market期权市场6141Property rights market产权市场6151Capital market资本市场6161Free market自由市场6171Labour market劳动力市场6181Flea market跳蚤市场6191Bear market股票市场的熊市6201Bull market股票市场的牛市6211Market competition市场竟争6221Market development市场开发6231Market forecast市场预测6241Market potential市场潜力6251Market risk市场风险6261Market share市场份额6271Seller’s market卖方市场6281Buyer’s market买方市场6291Market abroad海外市场6301Marketability市场能力6311Marketable销路好的6321Marketing channel销售渠道6331Marketing strategy销售战略6341Competition market竟争市场6351Perfect competition完全竟争6361Imperfect competition不完全竟争6371Low-level competition低水平竟争6381Monopolistic competition垄断竟争6391Competitor竟争对手6401Natural monopoly自然垄断6411International monopoly国际垄断6491Market 市场6501bear market股票市场的熊市6511bond market证券市场6521bull market股票市场的牛市6531capital market 资本市场6541emerging market economic新兴市场经济6551majority market economic成熟市场经济6561market abroad 海外市场6571market analysis市场分析6591market competition市场竟争6601market demand price市场需求价格6611market development市场开发6621market economy country市场经济国家6631market factor市场因素6641market forecast市场预测6651market index市场指数6661market information市场信息6671market investigation市场调查6681market potential市场潜力6691market quotation市场行情6701market replacement cost市场重置成本6711market research市场调查，市场研究6721market risk市场风险6731market share市场份额，市场占有率6741market value method 市价法6751market-oriented面向市场的6761market-to-cost method市价成本法6771property right market产权市场6781seller’s market卖方市场。

合集下载

CFA词汇

CFA词汇 (2)A (2)B (4)C (6)D (14)E (18)F (20)G (23)H (23)I (24)J (27)K (28)L (28)M (30)N (33)O (34)P (36)Q (40)R (41)S (43)T (49)U (50)V (52)W (53)X (54)Y (54)Z (54)CFA词汇A1.Accordance [ə'kɔːd(ə)ns n. 一致；和谐2.acquiring n. 捕获，探测；习得；瞄准3.allocation n. 分配，配置；安置4.alternative adj. 供选择的；选择性的；交替的 n. 二中择一；供替代的选择5.anticipate vt. 预期，期望；占先，抢先；提前使用6.appropriate 恰当的7.attribution to 归因于8.adversely 不利地，反对地9.ambiguous [æm'bɪgjʊəs] 模糊不清的，引起争议的10.adopt 采取，接受11.accordance n. 一致 in accordance with 依照，按照。

执行12.advisory 咨询的，劝告的13.absence 缺乏，没有14.adhere vi 坚持15.adoption n. 接受，采用16.Asset-weighted 资产加权17.Applications 应用，应用程序18.Annuity [ə'njuːɪtɪ] 年金，养老金19.Apples to apples 同等条件下，一致的度量20.Alternatively 抑或，或者21.Assurance n. 保证确信22.Arithmetic mean 算术平均数：各项数值之和除以总数项23.Additional rule 加法法则：计算在两件或更多事件中至少发生一件的概率24.applied statistics 应用统计学25.alternative Hypothesis 备择假设：与零假设互斥，如果零假设不成立，就要接受备择假设26.abnormal 反常的，不规则的27.asymmetrical 非对称的28.adequately ['ædikwitli] 充分地29.assigned 指定的30.alter 改变31.aggregate ['ægrɪgət; (for v.) ˈægrɪgeɪt]合计的32.appreciation 增值33.automatic stabilizers 自动稳定器：对经济波动自动起到稳定作用的一些经济政策34.autarky 自给自足35.arbitrage ['ɑːbɪtrɪdʒ; ,ɑːbɪ'trɑːʒ] 套利36.arbitragers套利者37.approximately [ə'prɒksɪmətlɪ] 大约地38.absorption approach 吸收分析法：针对汇率变化资本流动的影响39.acquisition 股权收购40.adverse opinion 反对意见41.additional padi-in capital 超额缴入资本：股东资本金超过面值或设定值的那部分42.administrative expense 管理费用43.amortization 分期摊销44.accruals 应计45.accrual accounting / accrual basis权责发生制46.accelerating 促进的，加速的47.accelerated depreciation method 加速折旧法：前期提取相对多的折旧费用，以后年度提起较少的折旧费用48.accrue 获得，产生49.accident-prone 易出事故的，事故率超出一般的50.allowance for doubtful accounts 备抵疑账：对无法估计收回的应收账款所设立的抵消账户51.accrued liabilities 应计负债：应付而未付的债务。

CFA词汇表

1.a prior probability先验概率：是指基于逻辑分析而不是观察或主观判断得出的概率。

2.abandonment option废弃期权：是指一类期权合约，如果基础金融资产价值下降到令人失望，那么持权人在未来的某个时间有权终止项目的进行。

3.ability VS willingness to take risk风险承受能力VS 风险承受意愿这两者完全不同，在为客户构建投资组合之前必须进行全面考虑，将这两者加以区分。

为了衡量风险承受能力，我们通常考虑投资者的短期与长期投资目标、各项投资目标的重要性（也就是说，若目标无法实现会怎么样），以及为实现目标投资组合要承担多大的风险；而风险承受意愿是主管的，是由投资者心理状况决定的，需要通过与客户进行更多的沟通来判断。

4.ability-to-pay-principle有能力支付原则：①在财务上，是指借款人应有能力支付借款的本金和利息的原则。

②在税务上，是指根据纳税者的支付能力来决定对其课征税收多少的原则，例如超额累进税率制度。

5.abnormal earings/return异常收益：是指不能单从市场变化规律中测算的股票收益。

累积的异常收益是指在信息公布的那段时间内总的异常收益。

6.abnormal rate of return异常收益率：是指某种证券的真实收益率与预期收益期之间的差额，而该证券的预期收益率是基于市场回报率和该证券与市场的关系得出的。

7.abnormal sales growth异常销售增长：是指由于出众的管理水平或者产品所导致的高于同行业水平的账面收益。

8.above full-employment equilibrium超过充分就业平衡：是指一种宏观经济平衡，此时真实的国内生产总值超过潜在的国内生产总值。

9.above the line线上项目：是指经常性项目。

在损益表中，线上项目是指计算经营收益时应计入的收支项目。

10.absolute advantage绝对优势：是指一个国家由于其以往的经验和（或）自然禀赋，在某种商品生产上的效率比另一个国家高，或成本比其低，则该国在这种商品上就具有绝对优势。

CFA词汇汇总

Ethics1. a violation report 违反考试规定的报告2.analysis of scores and exam materials 对考试分数和考试材料的分析3.no discipline sanction 无纪律处分4.issue a cautionary letter 警告信5.disciplinary sanction 纪律处分6.public censure 公开谴责7.suspension of Membership and the use of the CFA Disignation 暂停会员资格或使用CFA称号资格8.revocation of the CFA Charter 收回CFA证书9.suspension from further participation in the CFA Program 暂停参加CFA考试资格10.appeal 申诉11.hearing panel 陪审团12.professionalism13.knowledge of the law14.independence and objectivity15.misrepresentation16.misconduct17.integrity of capital markets18.material nonpublic information19.market manipulation20.duties to clients21.loyalty, prudence and care22.fair dealing23.suitability24.performance presentation 业绩陈述25.preservation of confidentiality26.duties to employers27.loyalty28.additional compensation arrangement29.responsibilities of supervisors30.investment analysis, recommendations, and actions31.diligence and reasonable basismunication with clients and prospective clients33.record retention34.conflicts of interests35.disclosure of conflicts36.priority of transactions37.referral fees38.responsibilities as a CFA Institute Member of CFA Candidate39.Conduct as Participants in CFA Institute Programs40.Reference to CFA Institute, Designation, and Program41.dissociate 回避pliance department 合规部门43.performance attribution 业绩归因44.investment ranking relationships 投行业务关系45.firewall46.restrict list47.flat fee 固定费用48.plagiarism 剽窃49.Mosaic Theory 马赛克理论50.best trade execution51.best transaction costs52.soft dollar 软美元53.proxy voting 代理投票54.benefits-costs Analysis 成本收益分析55.professional conduct program ，PCP 职业行为项目56.the Disciplinary Review Committee ,DRC 纪律审查委员会57.self disclosure 自我披露58.Professional Conduct Statement, PCS 职业行为报告59.written complaints 书面投诉60.code of ethics 伦理规范61.standards of conduct 行为准则62.stakeholders 利益相关者63.situational influence 情景影响64.bystander effect 旁观者效应65.evidence of questionable conduct 可疑行为的迹象66.exception to gifts67.omissions隐瞒rmation-based 基于市场信息的操纵69.short selling 卖空70.block trading 大宗交易71.arbitrage 套利72.fiduciary duties 信托责任73.beneficiaries 受益人74.oversubscribe 超额认购75.Investment Policy Statement IPS 客户信息76.Mandate 委托77.Addressing unsolicited trading requests 客户提出不当投资要求的时候78.Independent Practice 兼职79.Written Consent书面同意80.Leaving an employer 离职81.Non-compete Agreement 禁止竞业协议82.Whistle-blowing告密与揭发83.Supervision includes detection 主动监察的监管84.Promotion 晋升85.Delegating supervisory duties 授权行使监管职责86.Secondary research 二手研究报告87.Third-party research 第三方研究报告ing quantitatively oriented research89.Selecting external advisors and sub-advisors90.Group research and decision making91.Dissociation 隔离92.Available upon request93.Distinction between facts and opinions in report94.Records are property of the film95.Local requirements96.New media records97.Cross-departmental conflicts 跨部门的利益冲突98.Conflicts with shock ownership and director99.Avoiding potential conflicts100.Co-investment101.Representative accounts 代表性帐户102.Survivorship bias 幸存者偏差103.Varying time periods 时期变化parable 可比性105.Avoid misrepresentation 避免业绩存在误导性106.Voluntaryposite 综合指数108.Fee-paying 付费109.Discretionary自行决策权110.Portfolio资产组合111.Verification 验证112.Self-regulating 自律113.Independent third party114.Distinct business entity 独立决策主体115.Performance of sub-advisors 外聘基金经理的业绩plaint presentation 遵守陈述117.Since inception 成立至今118.Fundamentals of compliance 遵守的基本要求119.Input data 输入数据120.Calculation methodology 计算方法posite construction 综合指数的构建122.Disclosures 披露123.Presentation and reporting 业绩呈现与报告124.Real estate 不动产125.Private equity 私募股权基金126.Wrap-fee打包管理费127.Separately managed account portfolios 单独管理账户128.Cash flow additive principle 现金流的可加性原理129.Required rate of return130.Discounted rate131.Opportunity cost132.Real risk-free interest rate133.Inflation premium134.Default risk premium135.Liquidity premium136.Maturity premium137.Simple interest 单利pounding interest 复利139.Stated annual interest rate/quoted interest rate 名义利率140.Periodic interest rate 计息期利率141.Effective annual rate 有效年利率142.Continuous compounding 连续复利143.Present value144.Future value145.Ordinary annuity 普通年金146.Annuity due 先付年金147.Perpetuity annuity 永续年金148.Unequal cash flow 不规则现金流149.Capital budgeting 资本预算 present value净现值151.Mutually exclusive project 两个互斥的项目152.Internal rate of return , IRR 内部回报率153.Mutually exclusive 互斥的154.Performance measurement 投资业绩的度量155.Performance appraisal 业绩评估156.Holding period return 持有期收益率157.Money-weighted rate of return, MWR158.Time-weighted rate of return, TWR159.HPY 持有期收益率160.Effective annual yield, EAY 有效年利率161.Bank discount yield , BDY银行贴现利率162.Pure discount instrument 纯贴现证券163.T-bill 短期零息国债164.Money market yield, MMY 货币市场收益率165.Bond equivalent yield, BEY 债券等价收益率166.Descriptive statistics 描述性统计学167.Inferential statistics 推断性统计学168.Populations 总体169.Samples 样本170.parameter参数171.Sample statistics 样本统计量172.Measurement scales 度量衡173.Nominal scale 名义尺度174.Ordinal scale 排序尺度175.Interval scale 区间尺度176.Ratio scale 比率尺度177.Frequency distribution 频率分布178.Absolute frequency distribution 绝对频数分布179.Relative frequency distribution相对频数分布180.Cumulative frequency distribution累积频率分布181.Mean 均值182.Arithmetic mean算术平均183.Geometric mean 几何平均184.Multi - period 不同时期185.Harmonic mean 调和平均数186.Weighted mean 加权平均187.Median中位数188.Mode众数189.Uni-modal单峰190.Bi-modal 双峰191.Tri-modal三峰192.Absolute dispersion 绝对离散程度193.Quantiles 分位数194.Quartiles 四分位数195.Quintiles 五分位数196.Deciles 十分位数197.Percentiles 百分位数198.Range 范围199.Mean Absolute Deviation,MAD 绝对离差200.Variance 方差201.Standard deviation 标准差202.Relative dispersion 相对离散程度203.Coefficient of variation, CV 变异系数204.Sharp ratio205.Chebyshev’s inequality 契比雪夫不等式206.Skewness 偏度207.Kurtosis 峰度208.Right skewed=positively skewed 正偏209.Left skewed=negatively skewed210.Leptokurtic 高峰211.Mesokurtic 平峰212.Platykurtic 低峰213.More peak and fat tail 尖峰肥尾214.Less peak and thin tail 矮峰瘦尾215.Excess kurtosis 超峰度216.Random variable 随机变量217.Outcomes 结果218.Event 随机事件219.Mutually exclusive events 互斥事件220.Exhaustive events 遍历事件221.Independent events 独立事件222.Empirical probability 经验概率223.Priori probability 先验概率224.Subjective probability主观概率225.Odds 赔率226.Odds for the event E 事件E发生的赔率227.Odds against the event E 事件E不发生的赔率228.Conditional probability条件概率229.Multiplication Rule 乘法法则230.Addition rule 加法法则231.Joint probability 联合概率=multiplication rule 乘法法则232.Total probability rule 全概率公式233.Bayes’ formula贝叶斯公式234.Prior probability 先验概率VS updated probability 后验概率235.Probability weighted expected value 期望236.Tree diagram树形图237.Covariance协方差238.Correlation 相关系数239.Perfect positive correlation完全正相关240.Perfect negative correlation完全负相关241.Counting计数242.permutation排列bination组合244.Multiplication rule of counting乘法计数法则245.Multinomial formula多项式公式beling problem 标签问题bination formula组合公式248.Permutation排列249.Discrete distribution离散分布250.Continuous distribution连续分布251.Countable 可数的252.Distribution function分布函数253.Probability distribution function,PDF概率密度函数254.Cumulative distribution function,CDF累积分布函数255.Discrete uniform distribution离散均匀分布256.Bernoulli distribution伯努利分布257.Binomial random variable 二项分布258.Continuous uniform distribution连续均匀分布259.Normal distribution正态分布260.Standard normal distribution标准正态分布(z分布)261.Shortfall risk超亏风险262.Roy’s safety-first ratio罗伊第一安全比例263.Lognormal distribution对数正态分布264.Student’s t-distribution 学生t分布，t分布265.Degrees of freedom,df自由度266.Multivariate distribution多元分布267.Univariate distribution一元分布268.Multivariate distribution多元分布269.Monte Carlo Simulation 蒙特卡洛模拟270.Simulation 模拟271.Historical Simulation历史法模拟=back simulation 272.population总体273.parameter参数274.Sample样本275.Sample statistic 样本统计量276.estimation估计277.Simple random sampling简单随机抽样278.Stratified random sampling分层抽样279.Sampling error 抽样误差280.Sampling distribution抽样分布281.Types of data数据类型282.Time-series data时间序列283.Cross-sectional data横截面数据284.Selection of sample size样本容量285.Data-mining bias数据挖掘偏误286.Sample selection bias样本选择偏误287.Surviorship bias幸存者偏差288.Look-ahead bias前视偏误289.Time-period bias时间段偏误290.Point estimate点估计291.unbiasedness无偏性292.Efficiency有效性293.consistency一致性294.Central limit theorem中心极限定理295.Confidence interval estimate区间估计296.Confidence interval置信区间297.Significance level显著性水平298.Hypothesis testing假设检验299.estimation参数估计300.Decision rule决策准则301.Null hypothesis原假设302.Alternative hypothesis备择假设303.Test statistic 检验统计量304.Significance level显著性水平305.Critical value关键值306.Rejection region拒绝域307.Two-tailed test双尾检验308.One-tailed test单尾检验309.P-value p值310.Type 1 error311.Type 2 error312.Power of test313.Statistical significance 统计显著314.Economic significance经济显著315.Paired comparison test成对检验316.Chi-square卡方317.Parametric tests参数检验318.Nonparametric tests 非参数检验319.Technical analysis 技术分析320.Rational理性的321.irrational非理性的322.Efficient market hypothesis,EMH有效市场假说323.Illiquid 流动性差324.Fundamental analysis 基本面分析325.Price momentum价格动量326.Market sentiment市场情绪327.Funds flow资金流动328.Line chart折线图329.Bar chart条形图330.Point and figure chart点数图331.Candlestick chart蜡烛图332.Close price收盘价333.Upward trend上升趋势334.Downward trend下跌趋势335.Sideways trend横盘整理336.No apparent trend趋势不明朗337.Support支撑位338.resistance阻力位339.Change in polarity相互转换340.Reversal patterns反转形态341.Head and shoulders头肩形342.Head and shoulders top头肩顶343.Left/right shoulder左/右肩344.Neckline 颈线345.Double tops双重顶形346.Double bottoms双重底形347.Triple tops三重顶形348.Triple bottoms三重底形349.Continuation patterns整理形态350.triangles三角形形态351.Ascending triangle pattern上升三角形352.Descending triangle pattern下降三角形353.Symmetrical triangle pattern对称三角形354.trendline趋势线355.Rectangle pattern矩形形态356.Bullish rectangle牛市矩形357.Bearish rectangle熊市矩形358.Flags 平行旗形359.pennants三角旗形360.Price-based indicators基于价格的指标361.Moving average移动平均362.Golden cross金叉363.Bollinger bands布林带364.Contrarian strategy 反向交易的策略365.Momentum oscillators动量摆动指标366.Divergence背离367.overbought超买368.oversold超卖369.Rate of change oscillator,RCO变动率指标370.Relative strength index，RSI相对强弱指标371.Stochastic oscillator (KD指标) 随机震荡指标372.Moving-average convergence/divergence 指数平滑异动移动平均选373.Convergence聚合374.Sentiment indicators情绪指标375.Opinion polls投资者调查376.Calculated statistical indices统计情绪指标377.Put/call ratio378.波动率VIX指标379.Margin debt 保证金负债率380.Short interest ratio 卖空比率381.Flow of fund indicators资金流向指标382.Arms index阿姆式指标=TRIN, short-term trading index383.Mutual fund cash position共同基金现金头寸384.New equity issuance新股发行385.Secondary offerings 二次发行386.Cycle analysis周期分析387.Kondratieff wave 康德拉季耶夫周期，54年388.Decennial pattern 十年周期389.Presidential cycle总统周期390.Elliott wave theory艾略特波浪理论391.Impluse wave推动浪392.Corrective wave调整浪393.Fibonacci sequence斐布拉茨数列394.Golden ratio黄金分割点395.Inter-market analysis市场间分析Economics396.Microeconomics397.Macroeconomicsw of demand399.Demand function400.Demand curve401.Slope402.Own-price elasticity of demand自身价格弹性403.Elastic404.Inelastic405.Unit elastic=unitary elastic406.Perfect elastic407.Perfect inelastic408.Availability of substitutes409.Closeness of substitutes相似性410.Necessary必需品411.optional可选商品（奢侈品）412.total expenditure 总支出413.Total revenue414.Cross-price elasticity of demand需求的交叉价格弹性415.substitutes替代品plements互补品417.Income elasticity of demand需求的收入弹性418.Normal goods正常品419.Inferior good低档品420.Substitution effect替代效应421.Income effect收入效应422.Giffen goods吉芬商品423.Veblen goods韦伯伦商品424.Production function生产函数425.inputs投入，生产要素426.output产量427.Total product总产量428.Average product平均产量429.Marginal product of labor边际产量430.Marginal return边际收益431.Diminishing marginal return边际收益递减规律432.Total revenue433.Average revenue434.Marginal revenue435.Economic cost=opportunity cost436.Accounting cost437.Explicit cost438.Implicit cost439.Accounting profit440.Economic profit441.Normal profit正常利润442.Fixed costs443.Variable costs444.Quasi fixed cost准固定成本445.Total cost446.Total fixed cost447.Total variable cost448.Average fixed cost449.Average variable cost450.Marginal cost451.Perfect competition452.Imperfect competition453.homogeneous同质化454.Price taker455.heterogeneous差异化456.Price maker457.Pricing power458.Break-even point盈亏平衡点459.Shut-down point停业点460.Stay in the market461.Profit maximization利润最大化462.Economics of scale规模经济463.Dis-economics of scale规模不经济464.Minimum efficient scales,MES成本最低有效规模465.Increasing returns to scale规模收益递增466.Decreasing returns to scale规模收益递减467.Perfect competition完全竞争市场468.Monopolistic competition垄断竞争市场469.Oligopoly寡头市场470.Kinked demand curve拐折需求曲线模型471.Cournot model古诺模型=Duopoly双寡头模型472.Nash equilibrium纳什均衡模型473.Non-cooperative474.Collusion串谋475.Stackelberg model斯塔科尔伯格模型（主导厂商）476.monopoly垄断477.Natural monopoly自然垄断478.Price discrimination价格歧视479.First-degree price discrimination480.Second-degree price discrimination481.Third-degree price discrimination482.N firms concentration ratio483.Herfindahl-Hirschman Index,HHI赫芬达尔-赫希曼指数484.Aggregate output总产出485.Aggregate income总收入486.Aggregate expenditure总支出487.Gross domestic production,GDP国内生产总值488.Intermediate good中间产品489.In-house activities家务490.Value of final output最终产值491.Sum of value added总附加值法492.Nominal GDP493.Real GDP494.GDP Deflator495.Consumption496.Investment497.Inventory Investmenternment spending export500.Exports501.Imports502.Physical capital实物资本503.Financial investment504.Saving505.Transfer payments转移支付506.National income507.Direct taxespensation of employees509.Corporate and government enterprise profits before tax 510.Unincorporated business net income/proprietor’s income 511.Interest income512.Rent513.Indirect business taxes less subsidies514.Capital consumption allowance资本消耗补偿515.Statistical discrepancy统计误差516.Personal income个人收入517.Personal disposable income,PDI个人受支配收入518.Personal income519.Personal taxes520.Aggregate demand521.Aggregate demand curve522.Business saving523.Consumption524.Domestic private sector saving525.Investment spending526.Financing government deficit,G-T527.Financial claims againt overseas economics,X-M528.Real income,Y529.Interest rate,r530.Quantity equation of exchange货币数量论531.Money neutrality货币中性532.Demand for money货币需求533.Transactions demand for money交易性需求534.Precautionary demand for money预防性需求535.Speculative demand for money投机性需求536.Perceived risk预期风险537.Liquidity preference流动性需求538.Money supply货币供给539.Aggregate demand curve总需求曲线540.Household wealth居民财富541.Wealth effect财富效应542.Consumer and business expectation消费者和企业的预期543.Capacity utilization产能利用率544.Fiscal policy政府的财政政策545.Monetary policy央行的货币政策546.Exchange rate汇率547.Growth in the global economy世界经济的增长548.Aggregate supply总供给549.Very short-run aggregate supply curve，VSRAS550.Short-run aggregate supply curve,SRAS551.Long-run aggregate supply curve,LRAS552.Potential GDP潜在GDP553.Full employment充分就业554.Natural rate of unemployment自然失业率555.Full employment GDP充分就业GDP556.Natural level of output自然产出水平557.Nominal wages名义工资558.Input price投入品价格559.Business taxes and subsidies企业税收和补贴560.Price expectations价格预期561.Exchange rate汇率562.Supply of natural resources自然资源的供给563.Supply of physical capital实物资本的供给564.Supply of labor劳动力的供给565.Supply of human capital人力资本的供给bor productivity and technology劳动生产力和科技567.Long-run equilibrium长期均衡568.Recessionary gap衰退差569.Cyclical companies周期性公司570.Defensive companies防御性公司571.Inflationary gap通胀差572.Stagflation滞胀573.Sustainable rate of economic growth经济的可持续增长率bor supply劳动力供给575.Human capital人力资本576.Physical capital实物资本577.Technology技术578.Natural resources自然资源579.Production function生产函数580.Neoclassical 新古典=solow 索洛模型581.Total factor productivity,TFP全要素生产率bor productivity劳动生产率583.Business cycles经济周期584.Recurrent反复出现的585.Periodic定时的586.Intensity强度587.Duration持续时间588.Trough谷底589.Expansion扩张590.Peak顶峰591.Contraction收缩592.Economic activity经济活动593.Employment就业594.Consumer and business spending消费者和企业支出595.Neoclassical school第一代新古典主义学派596.Keynesian school凯恩斯学派597.Downward sticky wages向下黏性598.New Keynesian school新凯恩斯学派599.Monetarist school货币主义学派600.Austrain school奥地利学派601.New classical school第二代新古典主义学派602.Unemployment失业603.Employed就业人口604.Unemployed失业人口bor force劳动力606.Underemployed未充分就业607.Discouraged worker608.Voluntarily unemployed609.Participation ratio劳动参与率610.Activity ratio活动率611.Unemployment rate失业率gging economic indicator滞后的经济指标613.Frictional unemployment摩擦性失业614.Structural unemployment结构性失业615.Cyclical unemployment周期性失业616.Inflation617.Inflation rate618.Hyperinflation恶性通货膨胀619.Stagflation620.Deflation通货紧缩621.Disinflation通货收缩、反通货膨胀622.Price index价格指数speyres index拉斯拜尔指数624.Paasche index派许指数625.Fisher index费雪指数626.Substitute bias替代品偏差627.Quality bias质量偏差628.New product bias新产品偏差629.Consumer price index,CPI消费者物价指数630.Producer price index,PPI生产者物价指数631.Headline inflation整体通货膨胀率632.Core inflation核心通货膨胀率633.Cost-push inflation成本推动型634.Demand-pull inflation需求拉动型635.Leading economic indicators636.Average weekly hours, manufacturing637.Average weekly initial claims for unemployment insurance638.Manufactures’ new orders for consumer goods and materials639.ISM new order index640.Manufactures’ new orders for non-defense goods excluding aircraft641.Building permits for new private housing units642.S&P 500 index643.Leading credit index644.Interest rate spread between 10-year treasury yields and overnight borrowing rates 645.Average consumer expectations for business and economic conditions646.Coincident economic indicators647.Employees on Non-agricultural payrolls648.Aggregate real personal income less transfer payments649.Industrial production index650.Manufacturing and trade salesgging economic indicators652.Average duration of unemployment653.Inventory-sales ratio654.Change in unit labor costs655.Average bank prime lending ratemercial and industrial loans outstanding657.Ratio of consumer installment debt to income658.Change in consumer price index for services659.Monetary policy660.Fiscal policy661.Budget surplus662.Budget deficit663.Functions of money664.Medium of exchange665.Store of wealth666.Measure of value667.Narrow money668.Notes and coins669.Travelers’ cheque670.Demand deposit671.Broad money672.Saving deposits673.Money market deposits674.Time deposits675.Retail money market676.Mutual fund677.Money creation process678.Reserve requirement679.Money multiplier680.Fisher effect681.Money neutrality682.Expected inflation683.Risk premium684.The monopoly supplier of the currency685.The conductor of monetary policy686.The bank to the government687.The bankers’ bank688.The lender of last resort689.The regulator and supervisor of the the payment system 690.The supervisor of banking system691.Price stability692.Expected inflation693.Unexpected/unanticipated inflation694.Cost of expected inflation695.Menu cost696.Shoe-leather cost697.Cost of unexpected inflation698.Independence699.Operational independence700.Target independence701.Credibility702.Transparency703.Monetary policy tools704.Open market operations705.Policy rate706.Official interest rate707.Official policy rate708.Discount rate709.Reverse repurchase agreement710.Repo rate711.Repurchase agreement712.Monetary transmission mechanism713.Interest rate targeting714.Inflation targeting715.Exchange rate targeting716.Expansionary/easy monetary policy717.Contractionary/tight monetary policy718.Neutral interest rate719.Real trend rate of growth of the underlying economy 720.Long-run expected inflation721.Bond market vigilantes债市义勇军722.Liquidity trap流动性陷阱723.Quantitative easing量化宽松724.Fiscal policy tools财政政策工具ernment spending726.Transfer payment727.Current government spending728.Capital expenditure729.defense国防730.infrastructure基础设施ernment revenue政府收入732.Direct taxes733.Capital gains taxes734.National insurance taxes735.Corporate taxes736.Indirect taxes737.Duties on tobacco烟草税738.Sales taxes营业税739.Value-added taxes增值税740.Discretionary fiscal policy相机抉择的财政政策741.Automatic stabilizers自动稳定器742.Structural budget deficit结构性预算赤字743.Cyclically adjusted budget deficit周期调整预算赤字744.Ricardian equivalence李嘉图均衡745.Crowding out effect挤出效应746.Arguments against being concerned about national debt反对高负债747.Arguments for being concerned about national debt需要关注高负债748.Recognition lag749.Action lag750.Impact lag751.Open/closed economy752.Autarkic economy自给自足的经济753.Free trade自由贸易754.Trade protection贸易保护755.Terms of trade贸易比价756.Gross domestic product，GDP国内生产总值757.Gross national product,GNP国民生产总值758.Absolute advantage绝对优势parative advantage比较优势760.Ricardian model李嘉图模型bor762.Technologybor productivity764.Heckscher-ohlin model赫克歇耳-俄林模型765.Capitalbor abundant countries767.Capital abundant countries资本密集型768.Established industry已建立的行业769.Infant industry新兴产业770.retaliation报复771.Tariffs关税772.Quotas配额773.Export subsidies出口补贴774.Voluntary export restraint自愿出口限制775.Quota rents配额租金776.National welfare777.Tariff revenue778.Free trade areas自由贸易区779.Customs union关税联盟mon market共同市场781.Economic union经济联盟782.Monetary union货币联盟783.Balance of payment,BOP国际收支784.Current account经常账户785.Merchandise trade货物贸易modities商品787.Manufactured goods制造品788.services服务789.tourism旅游业790.transportation运输791.engineering工程792.Business services其他商业服务793.Legal services法律服务794.Management consulting管理咨询795.Accounting会计796.Fees from patents and copyrights专利与版权费797.Income receipt投资收入798.Dividend股息799.Interest payment利息支付800.Income on foreign investment外国的投资收入801.Unilateral transfers单边转移802.Worker remittances工人在国外向国内转账803.Aids外国物质支援804.gifts礼物805.Capital account806.Capital transfer资本转移807.Sales and purchase of non-produced,non-financial assets非生产、非金融资产的买卖808.trademarks商标809.franchise经销权810.lease租赁权811.Financial account金融账户812.Financial assets abroad本国持有的外国资产813.Official reserve assets官方储备资产ernment assets政府资产815.Private assets私人资产816.Foreign-owned assets in the reporting country外国持有的本国资产817.International monetary fund，IMF国际货币基金组织818.World bank group世界银行819.World trade organization世界贸易组织820.Foreign Exchange，FX Market外汇市场821.Hedging套期保值822.speculation投机823.Sell side卖方rge multinational banks大型跨国银行825.Corporate account公司账户826.Investment accounts投资账户827.Retail accounts散户账户ernment政府829.Sovereign wealth funds,SWFs国家主权基金830.Central bank中央银行831.Base currency基础货币832.Price currency计价货币833.Direct quotation直接报价834.Indirect quotation间接报价835.Nominal exchange rate名义汇率836.Real exchange rate实际汇率837.Appreciation838.Depreciation839.Triangular arbitrage三角套利840.Riskless arbitrage无风险套利841.Cross rate交叉汇率842.Spot exchange rate即期汇率843.Forward exchange rate远期汇率844.Basis points基点845.Forward premium远期升水846.Forward discount远期贴水847.Basis points基点法848.Percentage points百分比基差法849.Interest rate parity利率平价理论850.London interbank offered rate,LIBOR伦敦同业拆借利率851.Currency regimes汇率制度852.Dollarization 美元化853.Currency board arrangement货币局制度854.Conventional fixed peg arrangement传统固定钉住制度855.Target zone水平区间钉住制度856.Crawling pegs爬行钉住制度857.Active crawling pegs主动爬行钉住858.Passive crawling pegs被动爬行钉住859.Fixed parity with crawling bands爬行区间固定平价制度860.Managed float管理浮动制度861.Independently floating rate独立浮动制度862.Exchange rate and the trade balance汇率和贸易平衡863.Elasticities approach弹性法864.Marshal-lerner condition马歇尔-勒纳条件865.J-curve J 曲线866.Absorption approach吸收法867.Balance of trade, BT贸易余额Equity868.Equilibrium interest rate869.Spot marketrmation-motived trader信息驱动交易者871.Pooled investment vehicles872.Maturity873.Fixed income874.Bills875.Notes876.Bonds877.Certificate of depositmercial paper879.Repurchase agreement880.Overnight repurchasemon share882.Preferred stock883.Warrant884.Exercise price约定价格885.Open-ended fund886.Closed-ended fund887.Asset-backed securities资产支持证券888.Hedge fund889.Broker890.Block broker891.Investment bank892.Exchange893.Alternative trading system，ATS 894.=Electronic communication networks 895.=Multi-lateral trading facilities 896.Dealer897.Bid-ask spread898.Broker-dealer899.securitizers证券化商900.Special purpose vehicle,SPV901.Depository institutions储蓄机构902.Insurance company903.The owner保单所有人904.policy保险合同905.insured被保方906.beneficiary受益人907.Reinsurance908.Arbitrageurs 套利商909.settlement结算910.Custodian services托管服务911.Clearinghouse清算所912.custodian托管行913.position头寸914.Long position多头头寸915.Short position空头头寸916.Long call买入看涨期权917.Long put买入看跌期权918.Short/put/write put卖出919.Short selling证券做空、融券920.Payments-in-lieu代替付款921.proceeds收入922.rebate返利923.Leveraged position杠杆头寸924.Borrowed fund借入资金925.Buy on margin保证金交易、垫头交易、融资926.Margin loan保证金贷款927.Call money rate借款利率928.Buyer’s equity自由资金929.Initial margin requirement初始保证金要求930.Financial leverage财务杠杆931.Maintenance margin维持保证金932.Margin call追加保证金电话933.order报价单934.Bid price买入价935.Ask price/offer price卖出价936.Best ask最佳卖价937.Best bid最佳买价938.Market bid-ask spread市场价差939.Execution instruction执行指令940.Market order市价指令941.Limit order限价指令942.Limit buy买入限价943.Limit sell卖出限价944.Marketable limit orders可交易限价单945.Standing limit order等待成交的限价买单和卖单946.Best bid/ask947.Inside the market948.Make the market949.Make a new market950.Far from the market951.Take the market952.All-or nothing orders953.Hidden order954.Icebreg order955.Display size956.Validity instruction时效指令957.Day order当日有效指令958.Good-till-cancel order一直有效指令959.Immediate or cancel/fill-or kill order即时或取消指令960.Good-on-close/market-on-close order收盘有效指令。

CFA单词

1A:A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title 帐户名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利2accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待覆核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项3advance account 暂支帐目；预付款帐户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 谘询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化谘询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费4All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、5接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显着影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值6assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN]东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕audited account 审计帐目；经审计的帐目7audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大__________利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [ATS] [Hong KongFutures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税8B:B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listing “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A. Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存摺bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国（亚洲）银行有限公司Bank of America NT & SA 美国银行Bank of Ayudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行9Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务谘询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕banking facility 银行融资；银行服务banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业帐户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银10行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印尼商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务资料的最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印尼国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；帐单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金11block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 帐面债项book entry 帐面记录book loss 帐面亏损；帐面损失book of account 帐簿book profit 帐面利润book reserve 帐面储备book value 帐面价值book-keeping transaction 帐面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方borrowing 借款；借贷；举债borrowing and lending of stocks 借用及借出证券borrowing power 借贷权；借款能力borrowing upon stock 以公债形式借取款项bottom out 见底回升；停泻回升bottom price 最低价；底价bought and sold note 买卖单据。

CFA核心词汇(中英文词典精要版)

一项由一名代理人同时代表买方与卖方的交易，也称为撍卮砣藬对共同基金而言，平均价格也称为净资产值Average Price Call平均价格买入期权权一种期权，其收益为零或相等于资产平均价格高于行使价格的金额Average Price Put平均价格出售期权一种期权，其收益为零或相等于行使价格高于资产平均价格的金额Average Up提高平均价格以比原先买入价格高的价格买入更多股票，从而提高所有股票的平均价格Back Door Listing后门上市/借壳上市未能符合股票交易所上市要求的企业采用的一种上市策略，公司通过收购一家已经上市的公司而达到上市的目的Backlog订单积压等候完成的出售指示Back Office后线金融服务公司的行政及支援人员，主要职能包括交易结算、清理、记录、合规监察、会计等Back Pricing往后定价某些期货合约采用的方法，期货商品的价格由买方在签署合约后特定日期决定Back-to-Back Loan背对背贷款两家位于不同国家的公司向对方借贷相同金额的对方国家货币贷款，目的在于对冲货币波动的风险Backstop最后担保为一项证券发行提供最终的保证或担保Bad Debt不良贷款不能回收的债务，因此对债权人没有价值Balanced Fund平衡基金将资产投资于货币市场、债券、优先股及普通股的共同基金，目的在于同时实现增长及收益Balanced InvestmentStrategy平衡投资策略旨在平衡风险及回报的投资组合分配及管理方法Balance Of Payments (BOP)国际收支差额一个国家在特定期间进行的所有交易的纪录，可用作比较一个国家与其他国家的经济活动量Balance Of Trade (BOT)国际贸易差额一个国家收支差额的最大组成项目。

指出口及进口的差额。

减项包括进口、外国援助、国民在国外的开支及国民在国外的投资。

加项包括出口、外国国民在国内的开支以及外国国民在国内的投资Balance Sheet资产负债表一家企业的财务报表，报告公司在一个特定时间的资产、负债及净值Balloon Option气球型期权名义付款额在达到若干标准后提高的期权1.在一次债券发行中，在某一时间（一般于最终到期日）有大量债券到期的还款安排2. 贷款最后一次的偿还金额远高于之前偿还金额Bancassurance银行出售保险法文词汇，指通过银行既有的分销渠道销售保险Bank Guarantee银行担保放贷机构发出的担保，证明债务人的负债可获偿还。

CFA核心词汇(中英文词典精要版)

Accounts Receivable (AR) 应收账款 Accretive Acquisition Acid Test 具增值作用的收购项目酸性测试比率
Act of God Bond Active Bond Crowd Active Income Active Investing Active Management Activity Based Budgeting Activity Based Management Activity Ratio Actual Return Actuary Acquisition Acquisition Premium Affiliated Companies Affiliated Person After Hours Trading After Tax Operating Income - ATOI After Tax Profit Margin After The Bell Agent
天灾债券活跃债券投资者活动收入积极投资积极管理以活动为基础的预算案以活联营公司关联人士收盘后交易税后营运收入税后利润率收盘铃后代理人
保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来在纽约股票交易所内买卖活跃的定息证券来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入包含持续买卖行为的投资策略。主动投资者买入投资，并密切注意其走势，以期把握盈利机会寻求投资回报高于既定基准的投资策略一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源利用以活动为基础的成本计算制度改善一家公司的运营一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命一家公司收购另一家公司的多数股权收购一家公司的实际成本与该公司收购前估值之间的差额一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联能影响一家企业活动的人士，包括董事、行政人员及股东等主要大型交易所正常交易时间以外进行的买卖交易一家公司除税后的总营运收入。计算方法为将总营运收入减税项一种财务比率，计算方法为税后净利润除以净销售额股票市场收盘后 1. 为客户进行证券买卖的人士或机构 2. 持有销售保险许可证的人士 3. 代表证券经纪行或发行人向公众出售或尝试出售证券的证券销售人员

CFA核心词汇的中英文对照表

掌握CFA核心词汇是通过考试的关键，下面就整理了一些CFA核心词汇的中英文对照表。

天灾债券 Act of God Bond活跃债券投资者 Active Bond Crowd活动收入 Active Income积极投资 Active Investing积极管理 Active Management以活动为基础的预算案 Activity Based Budgeting以活动为基础的管理 Activity Based Management活动比率 Activity Ratio实际回报 Actual Return精算 Actuary收购 Acquisition收购溢价 Acquisition Premium联营公司 Affiliated Companies关联人士 Affiliated Person收盘后交易 After Hours Trading税后营运收入 After Tax Operating Income - ATOI税后利润率 After Tax Profit Margin收盘铃后 After The Bell代理人 Agent幅度指标 absolute breadth index累积/派发线 accumulation/distribution line累积摆动指标 accumulation swing index上涨/下跌线 advance/decline line上涨/下跌比率 advance/decline ratio上涨-下跌值 advancing-declining issues价格上涨、价格下跌和价格不变的证券成交量 advancing，declining，unchanged volume 安德鲁斯干草叉 andrews s pitchfork阿木思指标 arms index trin阿隆指标 aroon平均真实区域 average true range布林带 bollinger bands宽度突破 breadth thrust牛/熊比率 bull/bear ratio日本烛形图又称蜡烛图 candlesticks，japanese肯思里姆 canslim蔡金货币流量 chaikin money flow蔡金摆动指标 chaikin oscillator钱德动量摆动指标 chande momentum oscillator商品通道指标 commodity channel index商品选择指标 commodity selection index相关分析 correlation analysis累积成交量指标 cumulative volume index周期 cycles需求指标 demand index非趋势价格摆动指标 detrended price oscillator动向指标 directional movement 双指数移动平均线 double exponential moving average道氏理论 dow theory动态动量指标 dynamic momentum index轻松移动指标 ease of movement有效市场理论 efficient market theory爱略特波浪理论 elliott wave theory轨道交易带 envelopes trading bands等成交量 equivolume斐波纳契研究 fibonacci studies预测摆动指标 forecast oscillator百分之四模型 four percent model傅立叶转换 fourier transform基本分析 fundamental analysis江恩角 gann angles哈里克获利指标 herrick payoff index惯性指标 inertia利率 interest rates日内动量指标 intraday momentum index卡吉图 kagi克林格成交量摆动指标 klinger oscillator大宗交易比率 large block ratio线性回归指标 linear regression indicator线性回归斜率指标 linear regression slope线性回归趋势线 linear regression trendlines市场便利指标 market facilitation index质量指标 mass index迈克勒兰摆动指标 mcclellan oscillator迈克勒兰和指标 mcclellan summation index中间价格指标 median price会员空头比率指标 member short ratio山形正弦波指标 mesa sine wave动量指标 momentum货币流量指标 money flow index平滑异同平均指标 moving average convergence/divergence移动平均指标 moving averages。

(完整word版)CFA词汇表

A absolute yield spread 绝对收益率价差accelerated depreciation method 加速折旧法account form 账户式accounting equation 会计等式accrual （basis）accounting 权责发生制accrued Interest（AI）应计利息accrued liabilities 应计负债addition rule 加法规则adverse opinion 反面意见agency security 政府机构证券Aggregate Demand (AD) 总需求Aggregate Supply（AS）总供给amortization ①分期偿还②分期摊销anomalies 异常现象anticipatory hedge 预期套期保值antidilutive EPS 反稀释每股收益arbitrage 套利Asset—Backed Security （ABS）资产支持证券automatic stabilizers 自动稳定器Available—For-Sale（AFS）securities 待售证券average cost method 平均成本法average fixed cost 平均固定成本Bbalanced budget 平衡预算balance sheet(B/S）资产负债表bank discount yield 银行贴现收益banker's acceptance bill 银行承兑汇票barrier to entry 进入壁垒basic earnings per share 每股基本收益binomial distribution 二项式分布bond-equivalent yield（BEY）债券等值收益率Book Value （BV）账面价值bootstrapping 步步为营法breakeven point 损益平衡点business cycle 经济周期Ccall （option）看涨期权call risk 提前赎回风险cap ①封顶②上限期权capital budgeting 资本预算capitalization（financial leverage）rate（cap rate）资本化(财务杠杆）比率capitalized interest 资本化利息capital lease 融资租赁Capital Market Line(CML) 资本市场线cash conversion cycle 现金流转周期Cash Flow（CF）现金流量change in accounting principle 会计原则的变更clean price 净价closed—end fund 封闭式基金code of ethics 道德守则coefficient of variation （CV）变异系数Collateralized Bond Obligation（CBO）资产抵押债券Collateralized Mortgage Obligations(CMO）不动产抵押担保债券Commercial Paper(CP）商业票据commodity option 商品期权complex capital structure 复杂的资本结构comprehensive Income（CI) 综合收益Conditional Prepayment Rate（CPR) 有条件提前偿付率conditional probability 条件概率confidence interval 置信区间confidence level 置信水平confirming evidence trap 有利信息陷阱Consumer Price Index（CPI) 消费者物价指数consumer surplus 消费者剩余contingent claims 或有债权continuously compounded 连续复利continuous random variable 连续随机变量contra account 抵消账户convexity 凸性corporate bonds 公司债券corporate governance 公司治理(完整word版)CFA词汇表correlation 相关性cost-push inflation 成本推动型通货膨胀country risk 国家风险coupon rate 票面利率coupon strips 本息分离利息券covariance 协方差covenant 合同条款credit analysis 信用分析credit rating 信用评级credit spread 贷方价差(交易）credit spread risk 信用溢价风险cross elasticity of demand 需求的交叉弹性Crowding—out effect 挤出效应cumulative absolute frequency 累积绝对频率currency forward 外汇远期合约currency swap 货币互换Current Asset(CA）流动资产Current Liability（CL）流动负债cyclical unemployment 周期性失业Ddata mining bias 数据挖掘偏差debt securities 债务证券default risk 违约风险deferred coupon bond 递延息票债券deferred tax asset 递延税资产deferred tax liabilities 递延税负债demand—pull inflation 需求拉动型通货膨胀deposit expansion multiplier 存款扩大乘数depreciation ①折旧②贬值diluted earnings per share 稀释的每股收益discontinued operations 停止经营discounted cash flow analysis 现金流贴现模型分析discounted payback period 贴现回收期法discount rate 贴现率discrete random variable 离散型随机变量discrete time 离散时间discrete uniform probability function 离散均匀概率函数discretionary fiscal policy 相机抉择的财政政策dollar duration 货币久期Double—Declining- Balance depreciation（DDB）双倍余额递减折旧法downgrade risk 调低评级风险DuPont analysis 杜邦分析法duration 久期Eearnings multiplier model 收益乘数模型Effective Annual Rate(EAR）实际年利率effective duration 有效久期efficient frontier 有效边界Efficient Market Hypothesis（EMH）有效市场假说elasticity of demand 需求弹性embedded option 嵌入期权equity swap 权益互换escalator clause 伸缩条款estimated （or fitted）parameters 估计的参数值estimated rate of return 预期收益率European-style option or European option 欧式期权event risk 突发事件风险event study 事件研究exchange option 交换期权exchange rate risk 汇率风险Exchange-traded funds （ETFs) 交易所交易基金expenditure multiplier 支出乘数explicit cost 显性成本extension risk 扩展风险Extraordinary item 非常项目Ffactor ①应收账款收买商号②抵押因子Federal Reserve Board（FRB/Fed）联邦储备委员会feedback theory 反馈理论Financial Accounting Standards Board （FASB）美国财务会计准则委员会financial statement analysis 财务报表分析financing cash flow 融资现金流First— In，First- Out （FIFO）先进先出法fiscal policy 财政政策fixed income securities 固定收益证券floating rate bond 浮动利率债券floor ①交易大厅。

CFA金融词汇翻译及解释-金融英语词汇（含解释）

CFA金融词汇翻译及解释-金融英语词汇（含解释）Call Loan短期同业拆借，通知贷款Call Loan Rate短期同业拆借利率，通知贷款利率Call Option买入期权Call Premium买回溢价Call Warrant买入认股权证Callable Bond可买回债券Callable Preferred Stock可买回优先股CAMELS Rating System CAMELS评级制度Capital资本/资本金Capital Account资本帐户Capital Adequacy Ratio (CAR)资本充足率Capital Appreciation资本升值Capital Asset资本资产Capital Asset Pricing Model (CAPM)资本资产计价模型Capital Base资本金基础Capital Budgeting资本预算Capital Employed运用资本Capital Expenditure资本开支Capital Gain资本收益Capital Goods资本财货Capital Guarantee Fund资本保证基金Capital Intensive资本密集Capital Loss资本损失Capital Lease资本化租赁Capital Markets资本市场Capital Note资本票据Capitalism资本主义Capitalization总资本，总市值Capitalize资本化Capped Option有上限期权Captive Fund专属基金Carrying Cost Of Inventory库存置存成本Carrying Value账面现行价值Convertible Subordinated Note可转换次级票据Convertibles可转换证券Conveyance地产让与证书Contingency偶然事故Corporate Bond企业债券Corporate Cannibalism企业自我竞争Corporate Finance企业融资Corporate Governance企业治理Corporate Tax公司税Corporation公司、企业Cost Basis成本基础Cost of Capital资本成本Cost of Equity股本成本Cost of Funds资金成本Cost of Goods Sold (COGS)已售商品成本Cost Synergy成本协同效益Counterparty Risk交易对手风险Country Risk国家风险Coupon息票Coupon Bond有息票债券Covenant契约Coverage Initiated纳入研究范围Credit信贷、信用、贷项Credit Default Swap信贷违约掉期Credit Derivative信贷衍生工具Credit Enhancement加强信贷措施Credit Card信用卡Credit Cliff信用悬崖Credit Crunch紧缩信贷Credit Risk信贷风险Credit Rating信用评级Credit Spread信贷息差Credit Union信用合作社Creditor债权人Critical Mass关键规模Cross交叉交易Cross Default连带违约Cross Hedge交叉对冲Cross Holding交叉持股Crossover Fund交叉基金Crown Corporation国家企业Crown Jewels顶尖业务Crystallization结晶交易Cum Dividend附股息Cumulative Dividend累积股息Cumulative Voting累计投票Curb交易控制Curb Trading场外交易Currency货币Currency Forward货币远期Currency Futures货币期货Currency Option货币期权Currency Overlay货币管理外包Currency Swap货币掉期Current Account经常帐户Current Assets流动资产Current Liabilities流动负债Current Maturity现时年期Current Price现时价格Current Ratio流动比率Current Yield现时收益率Cushion Bond保收债券CUSIP Number美国证券库斯普号码Custodial Account保管帐户Custodian保管人Cyclical Industry周期性行业Cyclical Stock周期性股票Cyclical Unemployment周期性失业DJIA道琼斯工业平均指数DJTA道琼斯交通平均指数DJUA道琼斯公用事业平均指数Data Mining数据探索Days Payable Outstanding (DPO)应付账款天数Days Sales Outstanding (DSO)应收账款天数Debenture公司债券Debit借项、借方Debt债务Debt Equity Ratio债务股本比Debt Equity Swap债换股交易Debt Financing债务融资Debt Ratio负债比率Debt Restructuring债务重组Debt Security债务证券Debt Service还本付息Debt Service Coverage Ratio债务偿付比率Debtor债务人Debt Overhang债务积压Declaration Date股息宣告日Deep Discount Bond高折扣债券Default违约，未能履行合约Default Risk违约风险Defeasance宣告（合约）无效、废止契约Defensive Buy防御性投资Defensive Investment Strategy防御性投资策略Deferred Account递延帐户Deferred Annuity递延年金Deferred Income T ax递延所得税Deferred Interest Bond递延利息债券Deferred Revenue递延收入Defined Benefit Pension Plan养老金固定收益计划Defined Contribution Plan养老金固定缴款计划Deflation通货萎缩Deleverage减债Delinquent拖欠债务Delisting摘牌、停止上市Delivery交割、交货FX外汇Face Value面值Facility信贷额度、资金设施Fair Value公平价值Fairness Opinion公平意见Fed联储局Federal Funds联邦基金Federal Funds Rate联邦基金利率Federal Open Market Committee (FOMC)公开市场委员会Federal Reserve Bank联邦储备银行Federal Reserve Board (FRB)联邦储备委员会Federal Reserve System (the Fed)联邦储备体系Fed Model联邦储备模型Fiduciary受托人Final Dividend最终股息Final Prospectus公开说明书定稿Finance财务Financial Accounting财务会计Financial Accounting Standards Board - (FASB)财务会计标准委员会Financial Asset金融资产。

CFA词汇表

1.a prior probability先验概率：是指基于逻辑分析而不是观察或主观判断得出的概率。

2.abandonment option废弃期权：是指一类期权合约，如果基础金融资产价值下降到令人失望，那么持权人在未来的某个时间有权终止项目的进行。

3.ability VS willingness to take risk风险承受能力VS 风险承受意愿这两者完全不同，在为客户构建投资组合之前必须进行全面考虑，将这两者加以区分。

为了衡量风险承受能力，我们通常考虑投资者的短期与长期投资目标、各项投资目标的重要性（也就是说，若目标无法实现会怎么样），以及为实现目标投资组合要承担多大的风险；而风险承受意愿是主观的，是由投资者心理状况决定的，需要通过与客户进行更多的沟通来判断。

4.ability-to-pay-principle有能力支付原则：①在财务上，是指借款人应有能力支付借款的本金和利息的原则。

②在税务上，是指根据纳税者的支付能力来决定对其课征税收多少的原则，例如超额累进税率制度。

5.abnormal earings/return异常收益：是指不能单从市场变化规律中测算的股票收益。

累积的异常收益是指在信息公布的那段时间内总的异常收益。

7.abnormal sales growth异常销售增长：是指由于出众的管理水平或者产品所导致的高于同行业水平的账面收益。

8.above full-employment equilibrium超过充分就业平衡：是指一种宏观经济平衡，此时真实的国内生产总值超过潜在的国内生产总值。

9.above the line线上项目：是指经常性项目。

在损益表中，线上项目是指计算经营收益时应计入的收支项目。

1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。