CFA词汇表.doc

rual(basis)ruedInterest(AI)ruedliabilities应计负债additionrule加法规则adverseopinion反面意见agencysecurity政府机构证券AggregateDemand(AD)总需求AggregateSupply(AS)总供给amortization①分期偿还②分期摊销anomalies异常现象anticipatoryhedge预期套期保值antidilutiveEPS反稀释每股收益arbitrage套利Asset-BackedSecurity(ABS)资产支持证券automaticstabilizers自动稳定器Available-For-Sale(AFS)securities待售证券averagecostmethod平均成本法averagefixedcost平均固定成本Bbalancedbudget平衡预算balancesheet(B/S)资产负债表bankdiscountyield银行贴现收益banker'eptancebill银行承兑汇票barriertoentry进入壁垒basicearningspershare每股基本收益binomialdistribution二项式分布bond-equivalentyield(BEY)债券等值收益率BookValue(BV)all(option)看涨期权callrisk提前赎回风险cap①封顶②上限期权capitalbudgeting资本预算capitalization(financialleverage)rate(caprate)资本化(财务杠杆)比率capitalizedinterest资本化利息capitallease融资租赁CapitalMarketLine(CML)资本市场线cashconversioncycle现金流转周期CashFlow(CF)ountingprinciple会计原则的变更cleanprice净价closed-endfund封闭式基金codeofethics道德守则coefficientofvariation(CV)变异系数CollateralizedBondObligation(CBO)资产抵押债券CollateralizedMortgageObligations(CMO)mercialPaper(CP)e(CI)综合收益ConditionalPrepaymentRate(CPR)有条件提前偿付率conditionalprobability条件概率confidenceinterval置信区间confidencelevel置信水平confirmingevidencetrap有利信息陷阱ConsumerPriceIndex(CPI)ount抵消账户convexity凸性corporatebonds公司债券corporategovernance公司治理correlation相关性cost-pushinflation成本推动型通货膨胀countryrisk国家风险couponrate票面利率couponstrips本息分离利息券covariance协方差covenant合同条款creditanalysis信用分析creditrating信用评级creditspread贷方价差(交易)creditspreadrisk信用