个人总结的CFA考试词汇L1word4.docx
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个人总结的CFA考试词汇L1word4.docx
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个人总结的CFA考试词汇L1word4
Prioritizevt. 按优先次序列出,优先考虑
profile n.侧面;人物简介;轮廓,曲线vt.为…描绘
pet n.宠物vt.抚摸,轻抚a.宠爱的
apetprojectofseniormanagement有公司高管偏好在里面的项目
perkvi.昂首,振作,举止高傲,神气活现vt.竖起,打扮,使振作,滤煮n.小费,津贴;额外补贴
ad hoc adj. 特别地;专门地;格外地仅为某一目的(而做或安排)(的);特别(的):
非事先计划(的);非正式(的):
YieldSpread
The differencebetweenyieldsondiffering debtinstruments,calculatedby deductingthe yieldofoneinstrumentfromanother.Thehigherthe yield spread,thegreaterthedifferencebetweenthe yieldsoffered byeachinstrument. Thespreadcanbemeasuredbetween debtinstrumentsofdifferingmaturities,creditratingsand risk.
InvestopediaSays:
Lookingattheyieldspread,oftenwithhistoricalspreads,can giveinvestorsideasforpotentialinvestmentopportunities.
Forexample,ifthefive-yearTreasurybondisat5%andthe30-yearTreasurybondisat6%,theyieldspreadbetweenthetwodebtinstrumentsis1%(6%-5%).Iftheyieldspreadhashistoricallybeencloserto5%,theinvestorismuchmorelikelytoinvestinthefive-yearbond comparedtothe30-yearbond(asitshouldbetradingaround1%insteadof6%).
Inotherwords,ifthe30-yearbondistradingat6%,thenbasedonthehistoricalyieldspread,the five-yearshouldbetradingataround1%,makingitveryattractiveat itscurrentyieldof5%.
收益利差:
不同品质证券的收益率之间的差额。
债券的收益率与相同到期日的无风险证券(通常是政府债券)收益率的差,该收益利差主要由市场对该债券信用风险的预期来决定的
taxbracket n.税率等级
CorporateTax
Alevyplacedontheprofitofafirm;differentratesareusedfordifferentlevelsofprofits.
InvestopediaSays:
Corporatetaxesareusuallyleviedbyalllevelsofgovernment(ie.StateandCountry)
公司税:
因应公司利润征收的税项,不同水平利润采用不同的税率
forego [fɔːˈɡəu]vt.,vi. (-went[-ˈwent];-gone[-ˈɡɔn])在…之前,居先,先行 放弃foregone adj.1 先前的,已知的,过去的2预先决定的;确定要发生的;(结局)预料中必然的3放弃的
cashconversioncycle 资金周转周期;现金流转周期
tiedup 套牢;多头套牢;空头套牢;给套住(内);被缚;"大闸蟹"
东西等搁死的;不能挪作他用的;人等脱不了身的;忙得不可开交的
Overly 过度地;极度地
inthecontextof 在...情况下
agingschedule 帐龄分析表 分期表
agingscheduleofaccountreceivable n.应收帐款帐龄分析表
agingtheaccount n.帐龄分价
agingthereceivable n.分析付款欠帐的时间
lenientadj. 宽大的;慈悲为怀的;仁慈的
carryingcost n.仓储费用 保管费 维持成本 利息成本;持有成本;资金成本差额
putupwith 忍受;容忍,忍耐,迁就
lineofcredit n.信用贷款之最高限额 信用限额
uncommittedbalance 未定用途的结余款项
uncommitted adj1.未承诺的2.不受(誓约等)约束的,自由的3.未遂的4.未被监禁的
overdraft 透支
Aninstantextensionofcreditfromalendinginstitution.
InvestopediaSays:
Ifyouhaveanoverdraftaccount,yourbankwillcovercheckswhichwouldotherwisebounce.Aswithanyloan,youpayinterestontheoutstandingbalanceof anoverdraft loan.
bounce n. 跳,弹力,跳跃v. 反跳,弹跳;使跳回,使撞击
退票(内&港);支票未兑现(港)指支票)遭银行退票(因帐户中无钱)
PrimeRate 最优惠利率最低利率
商业银行向最重要或信用质素最佳的客户,一般是大型机构,收取的利率
Theinterestratethatcommercialbankschargetheirmostcredit-worthycustomers.Generally abank'sbestcustomers consistoflargecorporations.
InvestopediaSays:
Defaultriskisthe maindeterminer oftheinterestratea bankwillchargeaborrower.Becauseabank'sbestcustomershavelittlechanceofdefaulting,thebankcanchargethemaratethatislowerthan theratethatwouldbechargedtoacustomerwhohasahigherlikelihoodofdefaultingon aloan.
factoring 应收帐款转/让售n.代理经营,代理融通,因子分解
BlanketLien总括/一揽子留置权
Aliencoveringnearlyalltypesofassetsandcollateralownedbyadebtor.
InvestopediaSays:
Alienusuallyonlygivesthecreditortherighttoaspecificasset.Ablanketliengivesthecreditoralegalinterestinallthedebtor'sassetsandothercollateral.Defaultingonadebtinthissituationcanresultin"losingyourshirt".
Lien留置权(扣押权)
~(on/uponsth)righttokeepsb'spropertyuntiladebtowedinconnectionwithit(forrepair,transport,etc)ispaid留置权,扣押权(扣押某人财产直至债务,如修理费﹑运输费等清偿方予放还者).
Whenacreditororbankhastherighttosellthemortgagedorcollateralpropertyofthosewhofailtomeettheobligationsof aloancontract.
InvestopediaSays:
Thisistypicallyenforcedunderprovincialorstatelaws.
directplacement 直接发售(内&港);不通过中介证券出售(内);直接配售;发行债券时的直接销售
costeffective 成本效率;节省成本的
redundant n.过剩的,多余的,冗长的,过多的
proforma n.预测报表,估计的,形式上作为惯例;形式上(的).
ProForma
ALatinterm meaning"forthesakeofform".Intheinvestingworld, itdescribesamethodofcalculatingfinancialresultsinordertoemphasizeeithercurrentorprojectedfigures.
InvestopediaSays:
Proformafinancialstatementscouldbedesignedtoreflectaproposedchange,suchasamergeroracquisition,ortoemphasizecertainfigureswhenacompanyissuesanearningsannouncementtothepublic.
Investorsshouldbecarefulwhenreadingacompany'spro-formafinancialstatements,asthefiguresmaynotcomplywithgenerallyacceptedaccountingprinciples(GAAP).Insomecases,thepro-formafiguresmaydiffergreatlyfromthethosederivedfromGAAP.
备考、模拟:
拉丁文用词,对投资界而言,指计算财务业绩,以强调当时或预计数据的方法
takenoteof 注意,留意
CorporateGovernance公司治理;企业/公司管治
Therelationshipbetweenallthestakeholdersinacompany.Thisincludestheshareholders,directors,andmanagementofacompany,asdefinedbythecorporatecharter,bylaws,formalpolicyandruleoflaw.
InvestopediaSays:
Ethicalcompaniesaresaidtohaveexcellentcorporategovernance.
一家企业所有权益方之间的关系,包括股东、董事及管理层等,原则根据企业章程、附则、正式政策及法规
checksandbalances 制衡
asystemthatallowseachbranchofagovernmenttoamendorvetoactsofanotherbranchsoastopreventanyonebranchfromexertingtoomuchpower
veto [ˈvi:
təu] vt./n.否决
haveavoicein 有发言权
critique n. 批评,评论,批评法
shareownerprotection 股东保护
recuse [riˈkjuːz]vt. [罕](认为某法官[陪审员]有偏见或其他原因)宣布反对;要求撤换
回避
alignoneselfwithsbjoinsbasanally;comeintoagreementwithsb与某人结盟;与某人一致:
tenure n.终身职位;任期;(土地)保有权,保有期
stagger [ˈstægə]vt.使吃惊;使交错n./vi.摇晃,蹒跚交错安排(法)[C]
staggered ['stag·gered||'stægə(r)d] adj. 吃惊的;难以相信的
ClassifiedBoard
Astructure fora board ofdirectorsin whichaportionofthe directorsservefordifferenttermlengths,dependingontheirparticularclassification. Under aclassifiedsystem, directorsservetermsusually lastingbetweenoneandeightyears; longertermsareoftenawardedto moreseniorboardpositions (i.e.chairmanofthe corporategovernancecommittee).
Classifiedboardsare oftenreferredtoas"staggeredboards",althoughstaggeredboardsandclassifiedboards havesomewhat differentstructures.Staggeredboardsneednotbeclassified,butclassifiedboardsareinherentlystaggered.
InvestopediaSays:
Theclassifiedboardstructure features continuityofdirection andpreservationofskill,buthascomeunderharshcriticismfromshareholderadvocacygroupsforanumberofreasons.Opponentstotheclassifiedstructurearguethatthesystembreedsboardmembercomplacencyand forcesdirectorstodevelop closerelationswithmanagement.
Classifiedboardsalsoserveasapowerfulanti-takeovermeasure.
累计投票制(CumulativeVoting)薪酬委员会(CompensationCommittee),审计委员会(AuditingCommittee),分级董事会(ClassifiedBoard),也叫做“参差董事会”(StaggeredBoard)
所谓分级董事会就是指董事的任期体现出一种参差的顺序,从而使得董事会每年只能改选其中1/2或1/3的董事。
分级董事会的目的在于确保管理层能够避免公司股东变化带来的影响。
尽管这通常仅是上市公司所特有的问题,但近来在美国这一问题也受到争议。
在美国东海岸,持批评观点的人认为,那些位于西海岸的、没有确立分级董事会制度的公司上市后往往非常容易成为被收购的对象,这是因为恶意收购者可以非常迅速地取得对公司董事会的控制权。
这说明,尽管对于一个小型的私有公司来说,采用简单的董事会结构确实具有降低操作成本的合理性,而一个分级董事会制度往往可以在公司上市的时候为原有股东提供更多的保护。
关联交易(RelatedPartyTransaction)关联方(InterestedParty或RelatedParty)受限股份(RestrictedShares)既得股份(VestedShares)既得日期(VestingDate)
nominee 代理人;被提名人;被任命者;名义持有人(内&港);代名人(港)
executiveofficer 主管人员*(内&港);执行官;主任参谋
finder'sfee 中间人佣金 财务经纪费
directorship 董事/理事职务 管理者(如主管、董事等)的职位
ally(sb/oneself)with/tosb/sthjoinorbecomejoinedwithsb/sthbytreaty,marriage,etc与某人[某事物]结盟﹑联盟或联姻:
SelfAssessment 自我评估/定 自我评税
codeofethics (职业)道德标准
Prospectus 招股说明书 招股章程;发行章程
setforth 陈述(陈列,出发,宣布);阐明;提出;宣布
waive [weiv]vt免除.1.放弃(权利、特权、要求等)2.丢[舍]弃(赃物等)3.搁置;延期进行4.挥手让...离开;把...撇开waiveone'srightofappeal放弃上诉权waivesth.aside把某事撇开不管
commensurateadj ~(to/withsth)intherightproportion(tosth);appropriate(与某事物)成比例的,适当的,相称的:
Herlowsalaryisnotcommensuratewithherabilities.她的薪水很低,与她的能力不相称.
meansoffinancing 筹资方式 融资手段
shareowner n. 股份持有人;股东
andthelike n.等等,依此类推
remuneration 酬金;薪酬;报酬
compensation ①报酬②补偿,赔偿
inplace 在适当的位置;适当―――到位
Reciprocal 互惠的,相互的 【数】倒数
reciprocaldecisions 互惠性决定
nominationscommittee 提名委员会
By-law 细则;组织章程
Cast投票;选派...扮演角色,分配角色
casting`votevotegiven(egbyachairman)todecideanissuewhenvotesoneachsideareequal决定票(当各方票数相等时,由主席所作的决定性投票).
prospectus 招股章程;发行章程
Prospectus
Aformallegaldocument,which isrequiredbyandfiledwiththeSecuritiesandExchangeCommission,that providesdetailsaboutaninvestmentofferingforsaletothepublic. Aprospectusshouldcontainthefactsthataninvestorneedstomakeaninformedinvestmentdecision.Alsoknownasan"offerdocument".
InvestopediaSays:
Therearetwotypesofprospectusesforstocksandbonds:
preliminaryandfinal.The preliminaryprospectus isthefirstofferingdocumentprovidedby asecuritiesissuer andincludesmostofthedetailsofthebusinessandtransactioninquestion.Someletteringonthefrontcoverisprintedinred,whichresultsintheuseofthenickname"redherring"forthisdocument. Thefinalprospectusisprintedafterthedealhasbeenmadeeffectiveandcanbeofferedforsale,andsupersedesthepreliminaryprospectus.Itcontains finalizedbackground informationincludingsuchdetailsastheexactnumberofshares/certificatesissuedandthepreciseofferingprice.
Inthecaseofmutualfunds,which,apartfromtheirinitialshareoffering, continuouslyoffersharesforsaletothepublic,theprospectususedisafinalprospectus.Afundprospectuscontainsdetailsonitsobjectives,investmentstrategies,risks,performance,distributionpolicy,feesandexpenses,andfundmanagemen
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