CFA词汇表
Aabsolute 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。
②下限期权。
floor agreement 利率下限合约Flotation cost,F 发行成本forward contract 远期合约forward exchange rate 远期汇率Forward Rate Agreement（FRA）远期利率协议Free Cash Flow（FCF）自由现金流frictional unemployment 摩擦性失业fundamentals 基本面futures contract 期货合约Ggeometric average 几何平均Global Investment Performance StandardsTM（GIPS®）全球投资绩效标准going-concern assumption 持续经营假设goodwill 商誉go public 公营化Gross Domestic Product（GDP）国内生产总值Hharmonic mean 调和平均数hedge fund 对冲基金held- to- maturity securities 持有至到期的证券Herfindahl index or Herfindahl-Hirschman index 赫芬德指数Holding Period Return（HPR）持有期收益Holding Period Yield（HPY）持有期收益hypothesis testing 假设检验Iimpairment 亏损income elasticity 收入弹性Income Statement（I/S）损益表income tax expense 所得税费用index option 指数期权industry life-cycle 行业生命周期inflation 通货膨胀intangible assets 无形资产interest rate forward 利率远期合约interest rate option 利率期权Interest Rate Parity （IRP）利率平价理论interest rate risk 利率风险interest rate swap 利率互换interest rate tree 利率树Internal Rate of Return （IRR）内部收益率International Financial Reporting Standard(IFRS) 国际财务报告准则inventory method of depreciation 盘存折旧法inverted yield curve 反向收益率曲线Investment Cash Flow（ICF）投资现金流量Investment Opportunity Schedule（IOS）投资机会表Investment Policy Statement(IPS) 投资策略文件Jjunior bond 次级债券Kkurtosis 峰态是指统计上的术语，用于和正态分布图高峰形态的比较。
资产负债表英语词汇
资产负债表英语词汇项目资产 ASSETS流动资产 CURRENT ASSETS现金 Cash on hand银行存款 Cash in bank有价证券 Marketable securities应收票据 Notes receivable应收账款 Accounts receivable减：坏账准备 Less：Provision for bad debts预付帐款 Advances to suppliers其他应收款 Other receivables待摊费用 Deferred and prepaid expenses存货 Inventories减：存货变现损失准备 Less：Provision for loss on realization of inventories一年内到期的长期投资 Long-term investments maturing within one year其他流动资产 Other current assets流动资产合计 Total current assets长期投资 Long-term investments一年以上的应收款项 Receivables collectable after one year固定资产 FIXED ASSETS固定资产原价 Fixed assets-cost减：累计折旧 Less：Accumulated depreciation固定资产净值 Fixed assets-net value固定资产清理 Disposal of fixed assets在建工程 Construction in progress无形资产 INTANGIBLE ASSETS场地使用权 Land occupancy right工业产权及专有技术 Industary property rights and proprietary technology其它无形资产 Other intangible assets无形资产合计 Total intangible assets：其它资产 OTHER ASSETS开办费 Organization expenses筹建期间汇兑损失 Exchange loss during start-up period递延投资损失 Deferred loss on investm递延税款借项 Deferred taxes debi其它递延支出 Other deferred expense待转销汇兑损失 Unamortized exchangs loss负债及所有者权益 LIABILITIES AND OWNER'S EQUITY流动负债 CURRENT LIABILITIES短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable应付工资 Accrued payroll应交税金 Taxes payable应付股利 Dividends payable预收货款 Advances from customers其它应付款 Other payables预提费用 Accrued expense职工奖励及福利基金 Staff and worker's bonus and welfare fund 一年内到期的长期负债 Long-term liabilities due within one year 其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期负债 LONG-TERM LIABILITIES长期借款 Long-term loans应付公司债 Dividends payable应付公司债溢价（折价） Premium(discount)on debentures payable一年以上的应付款项 Payables due after one year长期负债合计 Total long-term liabilities其他负债 OTHER LIABILITIES筹建期间汇兑收益 Exchange gain during start-up period递延投资收益 Deferred gain on investments递延税款贷项 Deferred tax credits其他递延贷项 Other deferred credits待转销汇兑收益 Unamortized exchange gain其他负债合计 Total other liabilities负债合计 Total liabilities所有者权益 OWNER'S EQUITY资本总额 Registered capital (货币名称及金额currency and amount___)实收资本 Paid-in capital (非人民币资本期末金额amount of non-RMB currency at end of period___)其中：中方投资 Chinese investments(非人民币资本期末金额amount of non-RMB currency at end of period___)外方投资 Foreign investments(非人民币资本期末金额amount of non-RMB currency at end of period___)减：已归还投资 Less：Investments returned资本公积 Capital surplus储备基金 Reserve fund企业发展基金 Enterprise expansion fund利润归还投资 Profit capitalised on return of investments本年利润 Current year net income未分配利润 Undistributed profit所有者权益总计 Total owner's equity负债及所有者权益总计 TOTAL LIABILITIES AND OWNER'S EQUITY。
cfa level 1词汇 L1word2
cfa level 1词汇L1word2franchise n.选举权；特许权；专营权disposable income one can spend oneself after paying one's income tax, social security contributions, etc 可支配收入（缴纳所得税﹑社会福利金等之后自己可以动用的部分）GDP国内生产总值：一个经济体系在特定时期内生产的所有货品及服务的总值，其中包括消费、政府购买、投资及出口减进口Gross Domestic Product (GDP)The monetary value of all the finished goods and services produced within a country's borders in a specific time period, though GDP is usually calculated on an annual basis. It includes all of private and public consumption, government outlays, investments and exports less imports that occur within a defined territory.GDP = C + G + I + NXwhere:"C" is equal to all private consumption, or consumer spending, in a nation's economy "G" is the sum of government spending"I" is the sum of all the country's businesses spending on capital"NX" is the nation's total net exports, calculated as total exports minus total imports. (NX = Exports - Imports)GNP国民生产总值：一种经济统计数据，相等于国内生产总值（GDP）加国内居民来自海外投资的收入，减海外居民在国内赚取的收入self-correcting a.自动调整的, 自动修正的Consideration约定金额；代价；对价；考虑因素pecuniary consideration 金钱报酬similarity consideration (=similitude consideration) 相似［模拟］条件stochastic consideration 或然率考虑stochastic[stəuˈkæstik] adj.【数】随机的pecuniary [piˈkju:niəri] a.1金钱上的，金钱的；2应罚款的keynesian model n.凯恩斯派的模型Elasticity弹性一个可变因素对另一个可变因素的敏感度。
cfa金融英语词汇 2024
cfa金融英语词汇 20241.风险管理(risk management)Risk management refers to the process of identifying, assessing, and controlling risks within an organization to minimize potential losses.风险管理是指在一个组织内识别、评估和控制风险的过程，以最小化可能的损失。
2.投资组合(investment portfolio)An investment portfolio is a collection of assets such as stocks, bonds, and real estate held by an individual orentity to achieve their investment goals.投资组合是个人或实体持有的股票、债券和房地产等资产的集合，以实现他们的投资目标。
3.资产负债表(balance sheet)A balance sheet is a financial statement that shows the assets, liabilities, and equity of a company at a specific point in time.资产负债表是一份财务报表，显示了公司在特定时间点的资产、负债和所有者权益。
4.流动性(liquidity)Liquidity refers to the ease with which an asset or security can be bought or sold in the market without affecting its price.流动性指的是资产或证券在市场上可以买卖而不影响其价格的便利程度。
5.资本结构(capital structure)Capital structure refers to the way a company finances its overall operations and growth through a combination of equity and debt.资本结构是指公司通过股权和债务的组合方式为其整体运营和增长提供资金的方式。
全国英语等级考试一级词汇表
全国公共英语等级考试一级词汇表Aa(an)art.一（个）ablea.有能力的be able to do sth.能够做某事aboutprep.关于;有关abroad.国外，海外according (to)prep.按照,依照acrossprep.& ad.横过，穿过afraida.害怕的；恐怕be afraid of恐怕；害怕afterprep. & conj.在……以后afternoonn.下午，午后againad.再一次，又一次agoad.以前agreevt.同意，答应agree to do sth.同意做某事agreementn.同意；协议ahead.在前，向前，提前airn.空气；大气airmailn.航空邮件airportn.飞机场alla.所有的,全部的all over到处；全部结束all right好；不错not at all一点也不；别客气almostad.几乎;差不多：alongprep.沿着alreadyad.早已，已（经）alsoad.也，同样alwaysad.总是；永远，始终amvi.是A.M.(=a.m.)上午American.美国,美洲，Americana.美国（人）的n. amongprep.在……之中andconj.和，与；然而angrya.愤怒的，生气的be angry with sb.生某人的气animaln.动物，牲畜annoyvt.使愤怒；打扰anothera.再一个；别的one after another一个接一个answern.回答，答复美国人1anya.什么的；任何的anybodypron.任何人anythingpron.任何事，什么东事applen.苹果arevi.是be的复数形式armn.手臂aroundad. & prep.在周围;到处arrivevi.到达，来到arrive atin a place到达某地asad.同样地;一样;prep.当……时候as…as像……一样not so…as和……不一样askvt.问；请求,询问atprep.在,在…里,在…旁at breakfast在吃早餐at home在家里at last终于,最后at once立即，马上at school在学校at the same time同时at work在工作auntn.阿姨,姑妈,伯母，舅母autumnn.秋天awayad.离开,在远方be away from远离,不在gorun away逃走Bbabyn.婴儿backn.背,背后,后面bada.坏的,严重的bagn.袋，包balln.球banan.香蕉bankn.银行;岸basketn.篮子basketballn.篮球bev.是,在bearn.熊beatvt.打，击beautifula.美丽的becauseconj.因为because of由于,因为go to bed上床睡觉make the bed铺床beefn.牛肉beern.啤酒beforep.在……之前beginvi.开始behindprep.在……后面,在……背后believt.相信belln.钟，铃belowprep.在……下面,在以下besideprep.在旁边besta.最好do one’s best尽力去做bettera.较好的had better最好betweenprep.在（两者）之间biga.大的biken.自行车birdn.鸟birthdayn.生日bitn.一点a bit (of)一点儿blacka.黑色的blackboardn.黑板blockn.街区；障碍物blowvi(blew, blown)吹；打击bluea.蓝色的boatn.小船bodyn.身体；物体bookn.书borrowvt.借入bothprep.两者,双方botherv.打扰bottlen.瓶子boxn.盒子boyn.男孩breadn.面包breakvt.打破；中断breakfastn.早餐bridgen.桥brighta.明亮的bringvt.拿来,带来brothern.兄弟3browna.棕色的brushn.刷子buildvt.建筑，建立buildingn.建筑物，大楼busn.公共汽车busya.繁忙的be busy doing sth.忙着做某事be busy with sth.忙于某事butconj.但是not only…but also不仅……而且……buyvt.购买byprep.在旁边;通过by buscartrainshipplaneair乘公共汽车小轿车火车船飞机by oneself独自;单独bye-byeint.再见Ccallvt. & n.电话，呼叫,拜访canaux能够，会；可以carn.汽车,小汽车card纸牌,卡片，名片carefula.小心的,细心的carryvt.运送,携带casen.情况；事例cashiern.出纳员catn.猫catchvt.捉,患,赶上catch a cold得了感冒catch up with sb.赶上某人center(=centre) n.中心,中央certainlyad.必定，当然：chairn.椅子changevt. & n.变化,改变changeablea.可变的,易变的cheapa.便宜的,廉价的check(=cheque) n.支票vi & vt.检查，核对check in登记,签到check out清帐,结算Chinan.中国Chinesea.中国的中国人的；n.中国人,汉语cineman.电影院cityn.城市classn.班,班级classroomn.教室4closev.关闭a.接近的clothesn.衣服cloudn.云cloudya.有云的，阴天coffeen.咖啡coken.可口可乐collegen.学院，大学colo(u)rn.颜色conversationn.对话cookn.厨师v.烹调,煮coola.凉爽的copyn.副本,抄本cornern.角落；拐角costvt.花费couldaux.能，可能countryn.国家；乡村countrysiden.乡下，农村covervt.覆盖be covered with为……所盖creditn.信任；信用credit card信用卡cryv.叫喊；哭喊cupn.杯子cutvt.切，割；剃Ddancev.跳舞darka.黑暗的daten.日期daughtern.女儿dayn.天day after day日复一日,连续不断地the day after tomorrow后天deada.死的deara.亲爱的decidev.决定deepa.深的deskn.桌子developvt.发展developmentn.发展dialoguen.对话5dictionaryn.字典dievi.死differenta.不同的difficulta.困难的digvt.挖掘dinnern.晚餐，正餐dirtya.肮脏的discussvt.讨论dishn.碟；菜dov.aux.&vt.做do one’s homework做家庭作业do some cleaning打扫卫生do some cooking做饭do some shopping购物doctorn.医生dogn.狗dollarn.美元doorn.门doublea.双倍的downad.下来；下面drawvt.&vi.画；拉dressn.&vt. (穿)衣服drinkvt.&n.喝；饮料drivevt..驾驶；迫使drivern.司机，驾驶者drya.干的duringprep.在……的期间Eeachpron.每个，各自each other互相earn.耳朵；听力earlya.早的earthn.地球，土eastn. , a.&ad.东方easya.容易的eatvt.&vi吃eat up吃光eggn.蛋eightnum.八eithera.&pron. (两者中的)任何一个either…or或者……或者……elevennum.十一elsea.&ad.其他6emptya.&vt.空的；倒空endn.终止；最后部分in the end最终Englandn.英国Englisha.英国(人)的n.英国人，英语enjoyvt.喜欢enjoy oneself过得快乐enougha.足够的evenad.甚至eveningn.晚上everad.总是；从来for ever永远everya.每个everybodypron.每人everyonepron.每人，每个everythingpron.每件事everywheread.到处，处处examplen.例子exceptprep.除了excusen.&vt.借口，原谅exercisen.练习expectvt.期望expensivea.昂贵的eyen.眼睛Ffacen.脸vt.面对,面向factoryn.工厂fallvi.落下fall ill生病familyn.家庭famousn.著名的fara.&ad.遥远far away遥远的farmn.农场fasta.快的fathern.父亲favo(u)ritea.特别喜爱的feelvi.感觉fewa.&pron.不多，少数a few几个fieldn.田野；领域fifteennum.十五fiftynum.五十7fillvt.填写；装满fill in填写filmn.电影；胶卷findvt.找到find out发现finea.美好的finishvt.完成firen.火firstnum.第一ad.首先at first首先，最初fishn.鱼fitvt.&a.合适fivenum.五flightn.飞行,航班floorn.地板flowern.花flyvi.飞foodn.食物footn.英尺；脚on foot步行footballn.足球forprep.为了for example例如foreigna.外国的forgetvt.忘记formn.形式fortynum.四十forwardad.向前fournum.四fourteennum.十四fourthnum.第四freea.自由的Frencha.法国(人)的n.法国人；法语Fridayn.星期五Friendn.朋友make friends with与……交朋友friendlya.友好的friendshipn.友谊fromprep.从,从……来frontn.前面in front of在……前面fruitn.水果fulla.满的be full of充满,装满8funn.乐趣futuren.将来Ggamen.游戏,比赛gardenn.花园gaten.门getvi.&vt.变得;得到get back取回,回来get in进入,到达get off下车,出发get on上车;get on with与……相处融洽get up起床giftn.礼物;天赋girln.女孩give(gave,given)vt.给give back归还give up放弃,认输glada.高兴的glassn.玻璃(杯)go(went,gone)vi.走,离开go back回来go for a walk去散步go on继续进行go to school上学go to bed上床睡觉gooda.好的be good at擅长于goodbyeint.再见graden.等级;年级grassn.草地greata.大的;伟大的greena.&n.绿色(的)groundn.地面groupn.组,群grow(grew,grown)vi.生长,成长grow up长大guessvi.猜测guestn.客人Hhairn.头发halfn.一半9half an hour半小时handn.手vt.传递hand in上交happya.高兴的,幸福的harda.困难的ad.努力地hasv.有(have的第三人称单数现在式) hatn.帽子havevt.有have a good time过得开心have a cold得感冒have a meetingmatchrest开会比赛休息have breakfastlunchsupper吃早餐午餐晚餐have lessonsclasses上课have sports运动have to不得不,必须hepron.他headn.头,首领healthn.健康healthya.健康的hear(heard,heard)vt.&vi.听见,听说hear from收到……的来信heartn.心脏learnknow sth. by heart熟记,背诵heavya.重的helloint.喂helpvt&n.帮助herprep.她heread.这里here and there各处,到处hiint. [表示问候或引起注意]嗨,喂higha.高的hilln.小山himpron.他hobbyn.业余爱好,嗜好hold(held,held)vt.&vi抓住,拿,抱hold a meeting开会hold on坚持;(打电话时)不挂断holidayn.假期homen.家,homeworkn.家庭作业hopen.&vi.希望horsen.马hospitaln.医院hota.热的10hoteln.旅店hourn.小时housen.房子howad.怎样;多么hundredn.百hungrya.饥饿的hurryv.&n.匆忙hurry up快一点in a hurry匆忙地,急忙地husbandn.丈夫IIpron.我icen.冰idean.主意ifconj.假如illa.生病的;坏的importanta.重要的inprep.在……里面;在……期间informationn.信息instead.代替,顶替interestn.&vt.兴趣, (使)感兴趣interesteda.感兴趣的interestinga.有趣的,引起兴趣的intoprep.到……里,进入;成为isv. & aux是,存在itprep.它itspron.它的Jjoinvi.加入juicen.果汁Julyn.七月Jumpvt.,vi.&n.跳跃Junen.六月justad.刚刚,方才just now刚才;现在Kkeep(kept,kept)vt.保持keep on doing sth.一直做某事keyn.钥匙kilogrammen.公斤,千克kinda.善良的,亲切的n.种类,类别11a kind of一种all kinds of各种各样kitchenn.厨房knifen.刀knockv.&n.敲打;碰撞knowvt.知道,认识Llaken.湖landn.陆地languagen.语言largea.大的lasta. , ad.&n.最后(的)at last终于latea.迟的,最后的be late for (school)上学迟到laughvi.&n.笑laugh at嘲笑leaguen.联盟,社团League Member团员learn(learnt,learnt;leaened,learned)vt.&vi学习leave(left,left)vt.离开lefta.左边的legn.腿lendvt.借出lessonn.功课；教训do one’s lessons做功课have lessons上课letvt.让,允许lettern.信；字母libraryn.图书馆lievi.躺,位于lifen.生命lighta.轻的n.灯火likeprep.像……一样vt.喜欢shouldwould like想（做某事）listenvi.听listen to倾听littlea.很少的;n.少量,少许a little一点点livevt.&vi生活；居住longa.长的vi.渴望no longer不再,再也不not…any longer不再,再也不12lookvi.&n.看look after照顾,照料look at看look for寻找look forward to盼望,期待look up（在字典等中）查寻lotn.许多a lot of大量,许多,很多lots of大量,许多,很多loven.&vt.热爱,爱好lovelya.可爱的lowa.低的lunchn.午餐Mmachinen.机器mailn.&vt.邮递make(made, made)vt.制造；使make a mistake犯错误make a noise发出声（噪）音mann.男人managern.经理manya许多的，多的mapn.地图marketn.市场matchn.比赛；火柴mattern.事情，情况vi有关系mayv. aux.可能，也许，可以maybead.大概，或许mepron.我[I的宾格] mealn.膳食，一餐meanvt.意味着,想要，预定meatn.肉medicinen.药meetvt.会见，遇见meetingn.会议membern.成员mendvt.修理mentionvt.提及，说起，谈到meter(=metre)n.米，公尺middlen.中间，当中a.中间的in the middle of在……中间milkn.牛奶mindn.头脑，想法，意见vt.介意，留心13minepron. [物主代词]我的（东西）minerala.&n.矿物（的）minuten.分钟missvt.错过；思念Missn.小姐mistaken.错误moderna.现代的momentn.时刻，片刻Mondayn.星期一moneyn.金钱，货币monthn.月份，月moonn.月亮，月球morea.,ad.&n.更多morningn.早晨，上午mosta. ,ad.&n.最，非常mothern.母亲mouthn.嘴movevt.&vi.移动Mr.(=Mister)n.先生Mrs.(=Mistress)n.太太，夫人much(more,most) n.&a许多，大量ad.非常mustv. aux.必须，应当，一定mypron.我的[I的所有格]myselfpron.我自己[反身代词]Nnamen.&vt.（取）名字neara.&ad.接近prep.靠近nearlyad.几乎，差不多necessarya.必要的，必须的needn. ,v.&v.aux.需要neithera.&pron.（两者）都不neither…nor既不……也不……neverad.永不，决不newa.新的newsn.新闻，消息nexta.&ad.紧接的，其次的，然后nicea.好的，令人愉快的nightn.夜晚ninenum.九noa.&ad.不，不是，没有nobodypron.没有人noisen.噪音，14noonn.正午，中午norconj.&ad.也不，也没有northn.&a. ,ad.北方nosen.鼻子notad.不not at all别客气，毫不，一点也不noten.笔记，记录；v.注意notingn.没有东西nowad.现在from now on从现在开始numbern.数字a number of许多nursen.护士Oo’clockad.点钟ofprep.……的of course当然offprep.&ad.离开officen.办公室oftenad.经常ohint.啊，唉OKa.很好的olda.年老的onprep.在……之上and so on等等oncead.曾经conj.一旦at once立刻，马上once upon a time从前onepron.一个num.一one by one一个接一个，接连onlya.&ad.仅仅openvt.& a..开（的）orconj.或者；否则orangen.&a.橙色(的）ordern.&vt.命令；秩序othera.&pron.其他the other(s)其他ourpron.我们的outad.在外面的out of在之外，缺乏outsiden.,a.&ad.在外面overprep.在……上面，超过owna.自己的vt.拥有15Ppagen.页，张pairn.双，对a pair of一对，一双palacen.宫殿the Summer Palace颐和园papern.纸pardonn.&vt.原谅parentn.父亲，母亲parkn.公园vt.停放partn.部分take part in参加partyn.党；晚会Party Member党员passvt.通过passagen.（文章等的）一段，一节passengern.过路者；行人passportn.护照pastn.过去prep.经过pay(paid,paid) vt.&n.报酬pay for sth.给某人报酬penn.钢笔penciln.铅笔peoplen.人们，人民perprep.每，每一perfecta.完美的personn.人photon.照片pianon.钢琴pickvt.挑选，拾，摘picturen.画，照片，影片piecen.片，块a piece of一片（块）pioneern.先驱者，开拓者，先锋the Young Pioneers少年先锋队pityn.同情,可怜placen.地方，地点plann.&vt.计划，打算planen.飞机plantn.&vt.（种）植物platen.盘子playn.戏剧vt.&vi.玩；演奏16pleasevt.使愉快，使高兴pleasuren.愉快，快乐，乐趣policemann.警察politea.有礼貌的poora.贫穷的porkn.猪肉possiblea.可能的postvt.邮寄post office邮局potaton.马铃薯practicen.练习，实习presenta.现在的，出席的n.礼物，目前pricen.价格，价钱problemn.问题pullvt.拉，拖pupiln.（小）学生pushvt.推putvt.放置，摆put on穿（衣）put sth.down记下某事put up提出Qquartern.四分之一；一刻钟questionn.问题quicka.快的quieta.安静的，平静的quitead.十分，相当Rradion.收音机railwayn.铁路rainn.&vi.（下）雨raisevt.升高；增加read(read) vt.&vi.阅读readya.乐意的，准备好的be get ready (for)做好准备reallyad.确实，实在reasonn.理由，原因receiptn.收据，收条receivevt.收到，接到redn.&a.红色（的）17rembervt.记住，记得reportvt.&n.报告，报道restn.&vi.休息takehave a rest休息一下restaurantn.餐馆，饭店returnv&n.回来，归还ricen.大米richa.富有的ride(rode ridden ) vi.&vt.骑righta.正确的；右边的；n.右边；权利all right好吧ring(rang rung ) vi.&n,（按）铃ring up打电话rivern.江，河roadn.道路roomn.房间rounda.圆的run(ran run )vi.跑Ssada.忧愁的，悲伤的samea.一样的Saturdayn.星期六say(said said )vt.&vi.说，说明schooln.学校sciencen.科学sean.海洋seasonn.季节seatn.座位vt.使坐下seconda.第二的num.第二n.秒secretaryn.秘书see(saw seen) vt.看见see sb. off给某人送行seemvt.仿佛，好像，似乎sellvt.卖send(sent sent) vt.送，寄send for请（医生）servevt.服务，招待servicen.服务setn.一套，一副vt.放，安置set up建立，创立sevennum.七severala.几个的18shallv.aux.将；会shepron. [主格]她sheep(单复数同形) n.绵羊shine(shone shone )vi.照耀shipn.轮船shirtn.衬衫shoen.鞋子shipn.商店shop-assistantn.售货员shorta.短的，矮的shouldv.aux.应该shoutvt.&n.呼叫，呼喊showvt.表示，显示n.展览sicka.病的siden.旁边；一边by the side of在……旁边silkn.丝绸similara.相似的，类似的simplea.简单的simplyad.仅仅，只不过sinceprep.自从，自……以来conj.因为，既然sing(sangsung )vt.唱歌singlea.单个的,单身的sirn.先生sistern.姐妹sit(sat sat )vi.坐sixnum.六sixteennum.十六sizen.尺寸，大小skirtn.裙子skyn.天空sleep(slept slept) vi.睡觉go to sleep去睡觉slowa.慢的smalla.小的smell(smelt smelt ) n.气味v.闻，嗅smilen.&vi.微笑smoken.&vi. (吸)烟snown.&vi.（下）雪soad.那么conj.因此,那么soldiern.士兵somea.&pron.一些,若干somebodypron.某人someonepron.某人19somethingpron.某事;某物sometimesad.有时候somewheread.在某处sonn.儿子songn.歌soonad.不久as soon as一……就,刚……便sorrya.抱歉的;遗憾的soundn.声音southn.南方sparea.多余的,备用的speak(spoke spoken )vi.&vt.说spend(spent spent )vt.花费sportn.运动springn.春天stampn.邮票stand(stood ) vi.站立starn.星startvt.开始stationn.车站stayvi.停留stillad.仍然stopvt.停止stop sb. from doing sth.阻止某人做某事storen.商店storyn.故事straighta.直的strangea.奇怪的streetn.街道stronga.强壮的studentn.学生studyvt.学习subjectn.科目,主题sucha.如此的,这样的such as例如sugarn.糖suggestvt.建议suggestionn.建议summern.夏天sunn.太阳Sundayn.星期日sunnya.晴天的supermarketn.超级市场suppern.晚餐20surea.确定的,确实的surfacen.表面surface mail普通邮件surprisevt.&n.（使）惊讶sweeta.甜的swim(swam, swum) vi.&n.游泳Ttablen.桌子takevt.拿，取take a walkrest散步休息take away拿走,收拾take out拿出take downoff取下脱下take the trainboatbus乘火车船公共汽车talkvi.&n.谈话，谈论talla.高的taxin.出租车tean.茶teach(taught, taught) vt.教teachern.教师telephonen.电话television(=TV) n.电视tell(told, told) vt.告诉tennum.十tennisn.网球textn.课文thanconj.比thankn.&vt.谢谢thatpron.那个theart.那,这theirpron.他们的thempron. [宾格]他们thenad.当时,那时;然后theread.那里thesepron.这些theypron. (主格)他们thina.瘦的；薄的thingn.东西think(thought, thought) vt.思考,考虑think about考虑thirstya.口渴的thirteennum.十三21thirtynum.三十thispron.这个thosepron.那些thoughconj.虽然,即使threenum.三throughprep.通过,穿过throw(threw, thrown) vt.投,抛，扔Thursdayn.星期四ticketn.票tillprep.&conj.直到timen.时间all the time一直,始终in time及时on time准时tireda.疲倦的toprep.向，达到，todayn. &ad.今天togetherad.一起地,同时的tomorrown.&ad.明天tonightn.&ad.今晚tooad.也；太too…to太……以致不……tooth([pl.] teeth) n.牙齿touristn.游客townn.镇trainn.火车traveln.旅行travel(l)ern.旅客treen.树tripn.旅行troublen.麻烦truea.真的tryvt.&n.尝试try on试（穿）Tuesdayn.星期二turnvt.&vi.旋转,转变turn off关turn on开twelvenum.十二twentynum.二十twicead.两次,两倍twonum.二U22umbrellan.雨伞unclen.叔叔，舅舅,姑父underprep.在……下面undergroundad.地下understand(understood, understood) vt.&vi.懂,理解untilprep.&conj.直到upprep.&ad.在上up and down上上下下;来回地uspron.我们[宾格]usevt.&n.使用,利用usuallyad.通常Vvegetablen.蔬菜veryad.很,非常villagen.村庄visitn.&vt.访问,参观Wwaitvi.等待,等候wait for等待wake(woke, woken) vi.醒wake up醒来walkvi.&n.走，散步walln.墙the Great Wall长城wantvt.想要warma.温暖的washvt.&n.洗watchvt.观看n.手表watern.水wayn.道路；方法,手段by the way顺便on theone’s way to在途中,在……的路上wepron.我们[主格]wear(wore, worn) vt.穿,戴weathern.天气weekn.星期weekendn.周末wella.&ad.好的23westn.西方westerna.西方的weta.湿的whatpron.什么whenad.&conj.什么时候wherepron.哪里whetherconj.是否whichpron.哪一个whileconj.当……时候whiten.&a.白色（的）whopron.谁whompron.谁[宾格] whosepron.谁的whyad.为什么widea.宽的wifen.妻子willv.aux.将要windn.风windown.窗子wintern.冬天wishvi.&n.希望,愿望withprep.和……一起withoutprep.没有womann.妇女wordn.单词；言语workn.&vi.工作at work在工作中workern.工人worldn.世界worryvi.&n.担忧,发愁worthn.价值a.值得的wouldv.aux.将要write(wrote, written) vt.写write down写下wronga.错误的,不对的be wrong with ……有毛病,有故障Yyearn.年yellown.&a.黄色（的）yesad.是的yesterdayn.&ad.昨天yetad.仍然24youpron.你[主格]younga.年轻的yourpron.你的yourspron.你的（东西）yourselfpron.你自己Zzeron.零zoon.动物园25。
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。
成人本科学士学位英语统考词汇表(英语三级)
12345678910111213141516171819202122232425262728293031323334353637383940414243444546474849tremble ['trembl] 颤抖tremendous [tri'mendəs] 巨大的trend [trend] 趋势，倾向trial ['traiəl] 审讯，实验triangle['traiæŋgl] 三角trick [trik] 诡计，欺骗trim [trim] 整理，修剪trip [trip] 绊倒，旅行triumph ['traiəmf] 胜利，成功troop [tru:p] 部队trouble ['trʌbl] 苦恼，困难，麻烦trousers ['traʊzəz] 裤子truck [trʌk] 卡车，载重汽车trunk[trʌŋk] 大衣箱，(汽车后部)行李箱，树干trust [trʌst] 信任，委托truth [tru:θ]真实，真理tube ['tju:b] 管，电子管，地下铁道tuck [tʌk] 卷起，塞进Tuesday ['tju:zdi] 星期二tune [tju:n] 曲调，和谐，调整tunnel ['tʌnl] 隧道，山洞turn [tə:n] 翻，转动，变化，轮流turnip ['tə:nip] 罗卜twelfth [twelfθ]第十二twice [twais] 两倍，两次twin [twin] 孪生子，成双的twist [twist] 搓，捻，拧，纽弯typewriter ['taipraitə] 打字机typical ['tipikəl] 典型的，有代表性的typist ['taipist] 打字员tyre/tire 轮胎Uultimate ['ʌltimit] 最终的umbrella [ʌm'brelə] 伞unable ['ʌn'eibl] 不能的，不会的uncertain [ʌn'sə:tn] 不确定的undergo [.ʌndə'gəu] 遭受，经历underground ['ʌndəgraund] 地下的，秘密的underline [.ʌndə'lain] 强调，在…下面划线underneath [.ʌndə'ni:θ]在…下面understand [.ʌndə'stænd] 懂，理解，认为understanding[.ʌndə'stændiŋ] 理解，谅解undertake [.ʌndə'teik] 接受，承担undo ['ʌn'du:] 松开，解开undoubtedly [ʌn'daʊtidli] 无疑，必定uneasy [ʌn'i:zi] 局促的，不安的unexpected ['ʌniks'pektid] 意外的unfair ['ʌn'fɛə] 不公平的unfortunate [ʌn'fɔ:tʃənit] 不幸的，令人遗憾的uniform ['ju:nifɔ:m] 制服，军服，一致的，一律的union ['ju:njən] 结合，联盟，工会unit ['ju:nit] 单元，部件，装置unite [ju(:)'nait] 统一，结合，团结，universe ['ju:nivə:s] 宇宙，万物50。
#词汇表#【CFA一级】Reading 19(财务报告与分析——简介)
【CFA一级】Reading 19（财务报告与分析——简介）1.financial reporting财务报告2.financial statement analysis财务报表分析3.financial performance经营业绩4.financial position财务状况5.changes in financial position财务状况变化6.economic decision经济决策7.investor投资者8.creditor债权人9.static静态的10.dynamic动态的11.supplementary infomation补充信息12.balance sheet资产负债表13.statement of comprehensive income综合收益表14.cash flow statement现金流量表15.statement of changes in equity股东权益变动表16.financial notes/footnotes财务报表附注17.a letter from the chairman董事会主席致辞18.management commentary/management’s discussion and analysis管理层讨论与分析19.auditor’s report审计报告20.corporate government report公司治理报告21.corporate social responsibility report社会责任报告22.assets资产23.current assets流动资产24.cash现金25.accounts receivable应收账款26.marketable securities有价证券27.inventory存货28.non-current assets长期资产29.property planet & equipment固定资产30.invesment in affiliates长期股权投资31.intangible assets无形资产32.total assets总资产33.liabilities负债34.current liabilities流动负债35.total liabilities总负债36.equity权益37.paid-in capital股本38.retained earnings留存收益39.accumulated other comprehensive income累积其他综合收益40.total equity负债及负债权益总额41.rresources资源42.obligation偿债义务43.current 流动性44.non-current非流动性45.operation cycle经营周期46.credit sell赊销47.raw materials原材料48.work-in-Prosess半产品/在成品49.finished goods产成品50.intangible assets无形资产51.beginning balance期初余额52.ending balance期末余额53.IFRS国际财务报告准则54.income statement/statement of operations/profit and loss statement，P&L利润表55.income收入56.expenses费用 income/the bottom line净利润58.revene主营业务收入59.other income其他收入60.gain利得61.other expense其他费用62.loss损失63.cost of goods sold，COGS销货成本64.selling,general,and administrative expenses，SG&A销售及一般管理费用65.gross profit毛利润66.operating income经营利益67.non-operating income非经营性利益68.earning before interest and tax （EBIT）息税前利润69.interest expense利息费用70.earning before tax （EBT）税前利润71.tax expense税费 income （NI）净利润73.other comprehensive income，OCI其他综合收益74.cash flow from operating activities，CFO经营性现金流75.cash flow from investing，CFI投资性现金流76.cash flow from financing，CFF融资性现金流 increase(decrease) in cash and cash equivalents现金及现金等价物净增加（减少）额78.owners’ equity，shareholders’ equity 所有者权益79.paid-in capital股本80.retained earnings留存收益81.financial year财年82.accounting policies会计政策83.accounting methods会计方法84.accounting estimates会计估计85.financial instruments金融工具86.contingencies或有事项87.related -party transactions关联方交易88.operating segment’s performance经营分部业绩89.management report/management commentary管理层分析与讨论90.operating and financial review /management’s discussion and analysis管理层分析与讨论91.past results回顾92.future outlook展望93.liquidity流动性94.capital resource资本来源95.significant events and uncertains重大事件以及不确定性96.off-balance-sheet obligation表外融资的债务97.contractual commitment合同义务98.purchase obligation采购义务99.auitor’s report审计报告100.i ndependent独立101.f air and faithful representation公允、忠实表述102.o pinion意见103.I SAs国际审计准则104.r easonable assurance合理保证105.i n all material respects在所有重大方面106.s arbance-oxley act塞班斯法案107.i nternal control system内部控制系统108.u nqualified audit opinion/“clean” opinion无保留意见109.q ualified audit opinion保留意见110.a dverse audit opinion否定意见111.d isclaimer of opinion无法表示意见112.f airly presented公允表述113.t rue and fair view 真实且公允的表达114.e xception例外115.m aterially depart from accounting standards 大部分内容偏离会计准则的要求116.n ot fairly presented财务状况117.p roxy statements股东委托书118.i nterim report中期报告119.q uarterly financial statements季度报告120.p ress release新闻稿121.e arning announcement盈利报告122.c onferce calls电话会议123.f inancial statement analysis framework财务报表分析框架124.p urpose or objective目标。
2017-2018CFA核心词汇手册中英文版
A: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ABSAAsia 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accumulated 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advance 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【微信公众号：CFAer】ID：CFA-CHN， 需要CFA全套备考资料的可关注一下，免费赠送的。
cfa level 1词汇 L1word1
cfa level 1词汇L1word1Subscriber’s resolutions 发起人决议书Resolutions of the First director 首席董事决议书Resolutions of the Sole Director of the Compay 公司唯一董事决议书Share transferr 股权转让书Original copy of the Cerificate of Incorporate企业登记证原件A stamped Memorandum and Articles of Association M&A :公司章程原件Copies of M&A 公司章程复印件Regist of Members ,Directors ,Officers,Transfer and Changes公司成员/董事/职员登记册和股份转让A booklet of share certifcates 股权证明Compay seal and chop 公司钢印和图章Copy of Filling Schedule of Cayman Islands Compaies 开曼公司文件登记时间表Advance/ Decline Line A/D - Define meaning of the word Advance Decline LineA technical analysis market timing tool used as an indicator of market movement. The A/D line is derived from the total number of stocks that advanced versus the total number of stocks that declined in price each day on the New York Stock Exchange.技术指标中英文对照绝对幅度指标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负量指标negative volume index新高-新低累积指标new highs-lows cumulative新高/新低比率new highs/lows ratio新高-新低指标new highs-new lows零股平衡指标odd lot balance index零股买入/卖出指标odd lot purchases/sales零股卖空比率odd lot short ratio欧得思概率锥形曲线odds probability cones平衡交易量on balance volume未平仓合约open interest公开-10交易指标open-10 trin期权分析option analysis超买/超卖指标overbought/oversold抛物线状的止损与反转parabolic sar形态patterns百分比回落percent retracement表现指标performance点值图point and figure极化分形效率指标polarized fractal efficiency正量指标positive volume index价量趋势指标price and volume trend价格通道price channel价格摆动指标price oscillator价格的变动率指标price rate-of-change投射带projection bands投射摆动指标projection oscillator公众空头比率public short ratio看跌/看涨比率puts/calls ratioq棒指标qstick四等分线quadrant linesR的平方指标r-squared拉弗回归通道raff regression channel随机行走指标random walk index区域指标range indicator矩形rectangle相对动量指标relative momentum index比较相对强弱指标relative strength，comparative 相对强弱指标relative strength index相对波动性指标relative volatility index忍蔻图renko速度阻力线speed resistance lines价差spreads标准离差standard deviation标准离差通道standard deviation channel标准误差standard error标准误差带standard error bands标准误差通道standard error channel斯蒂克斯stix随机动量指标stochastic momentum index随机摆动指标stochastic oscillator摆动指标swing index三重指数移动平均tema三线突破three line break时间系列预测time series forecast泰龙水平线tirone levels总卖空比率total short ratio交易量指标trade volume index趋势线trendlines契克斯trix典型价格typical price终极摆动指标ultimate oscillator上涨/下跌量比upside/downside ratio上涨/下跌量指标upside/downside volume垂直水平过滤指标vertical horizontal filter蔡金波动性指标volatility，chaikin s成交量指标volume成交量摆动指标volume oscillator成交量变动率volume rate-of-change加权收盘价weighted close威尔德平滑wilder s smoothing威廉姆斯累积/派发指标williams s accumulation/distribution威廉姆斯%r williams s %r之字形指标zig zagS hort Interest 空头净额The total number of shares of a security that have been sold short by customers and securities firmsShort Interest Ratio 空方比率A sentiment indicator that is derived by dividing the short interest by the average daily volume for a stock. This indicator is used by both fundamental and technical traders to identify the prevailing sentiment the market has for a specific stock. Also known as the "short ratio".Sell SideThe retail brokers and research departments that sell securities and make ecommendations for brokerage firms' custoersRoad Show 路演A presentation by an issuer of securities to potential buyers. It is intended to create interest in the securities.flat fee 固定费用，统一费用;平价fraught adj. [仅用作表语]1. 装着...的2. 充满...的; 隐藏...的; 伴随着...的witha policy fraught with danger充满危险的政策n. [苏] 船上的货物, 装载物pick up the tab替人付帐itinerary n.旅程, 游记, 旅行指南adj.巡回的, 旅程的, 游历的tour n.旅行, 旅游, 游历v.旅行, 巡回, 周游; 周游, 游历, 观光contingent n.1.偶然的事，意外的事2.部分，份儿3.分遣队；分舰队；代表团contingent of students学生名额contingents of the people's militia民兵师The young heir's contingent of the estate was smaller than he had hoped for.这位年轻的继承人所得的遗产份儿比他希望的要少。
CFA词汇表
C F A词汇表(总13页)--本页仅作为文档封面，使用时请直接删除即可----内页可以根据需求调整合适字体及大小--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。
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。
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。
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。
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。
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。
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。
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。
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。
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。