cfa词汇表.doc

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 B balanced 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 C call ( 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 )mercial Paper ( CP )m