CFA 实用小词典(持续更新)


CFA考试分为十个模块: Ethical and Professional Standards, Quant, Econ, Financial Reporting and Analysis, Coporate Finance, Protoflio Management, Equity, Fixed Income, Derivatives, Alternative Investments. 将从我遇到的单词持续收集整理分类到这十门课中.

Ethical and Professional Standards

ethic 职业道德


quant 量化


econ 经济学
estimate 估算
commodity prices 商品价格
inflation 通货膨胀
Higher than expected inflation 通胀超过预期 (Higher than anticipated)
structural deficit 结构性赤字
borrowing declines 借款下降
full employment 充分就业
indicator 指标
fiscal 经济学家
Cost–push inflation 成本推动型通胀
wages 工资
materials prices 原材料价格
demand curve 需求曲线
inventory 库存
debt-to-equity 债券权益率
retained earnings 留存收益
deducting its liabilities 扣除债务
The residual interest in a company’s assets 留存收益


Opterating Activities 经营性活动
Finacing Activities 融资性活动
Financial Statement 财务报表 (区别于财务报告 Report)
Revenue 销售收入, 同义表述有 Sales / Turnover
Other Incomes 其他收入
Gain 利得
Ordinary / Normal Course of Business 主营业务收入
COGS (Cost of Goods Sold) 销售成本
Selling, General and Administration Costs 销售及一般管理费用, SG&A
Depreciation and Amortisation 折旧与摊销 (就是DA, 后面计算EBITDA中要加回来的部分)
Tax Expense 税费
Interest Expense 息税
Loss 损失
Cash Equivalent 现金等价物
Accumulated Depreciation 累计折旧
Trademark 商标
Patent 专利
Copyrights 版权
Goodwill 商誉
Accumulated Amortisation 累计摊销
Capital 股本 / 资本
Paid-In Capital 股本溢价
Liability 负债
Equity 权益, (可以理解为剩余的权利 Residual Interest)
Retained Earning 留存收益 RE
Contributed Capital 注入资本
Dividend 分红
Accounting Equation 会计恒等式 ,

$$ Asset = Liability + Owner's\ Equity \tag{1} $$
$$ Owner's\ Equity = Contributed\ Capital + Retained\ Earning \tag{2} $$
$$ Ending\ RE = Beginning\ RE + Net\ Income - Dividend\ Declared \tag{3} $$

Net Income = Revenue - Expense ;
Accrual Accounting 权责发生制
Unearned Revenue / Deferred Revenue 预收收入
Unearned Revenue 负债 (Liability)
Prepaid Expense 预付费用
Accrued Revenue / Unbilled Revenue 应计收入
Accounts Receivable 应收帐款
economic 经济的
Accounting Flow 会计流程
Journal Entries 日记账分录
General Journal 日记账
General Ledger 总分类账
Initial Trial Balance 初始试算平衡表
Adjusted Trial Balance 调整试算平衡表
Financial Statement 财务报表
By Accounts 按科目...
IASB (International Accounting Standards Board) 国际会计准则理事会 ,制定了 IFRS
IFRS (International Financial Reporting Standards) 国际财务报告准则
US. GAAP 美国通用会计准则, 是由FASB (美国财务会计理事会)制定
Regulatory Authorities 监管机构
SEC 美国证券交易委员会
Securities Offerings Registration Statement 证券发行登记文件
Proxy Statement 股东委托书
IOSCO 国际证监会组织
Investor 投资人
Fairness 公平
Efficiency 有效
Transparency 透明
Systemic risk 系统性风险
Objective 目标 (e.g. Objective of Financial Reports 财务报告目标)
Qualitative Characteristics 质量特征
Fundamental Characteristics 基础质量特征
Relevance 相关性 , 基础质量特征之一
Faithful Representation 忠实表述, 基础质量特征之二 (Complete , Neutral , Free from Error)
Comparability 可比性
Verifiability 可验证性
Timeliness 及时性
Understandability 可理解性
consistent 一贯, 一直
Materiality 实质性, 重要性
Constrains 限制
Underlying Assumption 假设, 基础假设 Underlying也有标的的意思
Going Concern 持续经营
Required Financial Statements 需披露的财务报表
IAS (International Accounting Standards) 国际财务准则
General Features of Financial Statements 财务报告的一般特性
Fair Presentation 公允陈述
Accrual Basis 权证发生制
Materiality and Aggregation 重要性和归类
No Offsetting 不可抵消
Frequency of Reporting 财务报告的频率
Comparative Information 可比信息
Consistency 一致性
Current Assets 流动资产
Non-Current Assets 非流动资产
Current Liability 流动负债
Non-Current Liability 非流动负债
Comprehensiveness 综合性
Valuation 估值局限性
Standard Setting Approach 准则制定方式
Income statement 利润表, 同义表述还有 Statements of Opterations / Statement of Earnings / Profit and Loss Statement
Income Tax Expense 所得税费
Gains and Losses 利得和损失

$$ Net\ Income = Revenue - Ordinary\ expenses + \\ Other\ Income - Other\ Expense + Gains - Losses \\ \text{(利润表的全要素等式)} \tag{4} $$

EBIT 息税前利润 (Earnings Before Interests and Taxs)
EBT 税前利润 (Earnings Before Taxs)
EBITDA 息税前利润和折旧摊销 (Earnings Before Interests and Taxs & Deprecations and Acumulations)
Gross Profit 毛利
Operating Profit 经营利润
Net Income 净利润
Discontinued Operations 非持续经营
Net of income tax 税后金额
Unusual of Infrequent Items 异常或非常见事项
Accounting Policies 会计政策
Accounting Estimate 会计估计
Accounting Adjusment 会计调整
Retrospective Application 追溯调整法, 会计调整用的就是这个方法 比如LIFO 调整为 FIFO
Prospective Application 未来适用法 , 会计估计用的就是这个方法
Balance Sheet 资产负债表
Income Statemens 利润表
Free-Cash Flow 现金流量表

Coporate Finance

coporate finance 公司财务

Protoflio Management

protoflio 投资组合


equity 权益

Fixed Income


Warrants 认股权证 / 权证 / 窝轮(港)
options 期权
indices 指数
Repurchase 回购 (repo)
exercise price 行权价 / 行使价
expiration date 到期时间
entitles 授权
underlying asset 标的资产
issue 发行
flexible 灵活的, 弹性的
circulation 流通, 循环

Alternative Investments

Alternative Investments 另类投资/备择投资
determinate 准确的

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