在cfa考試中詞匯的掌握是基礎(chǔ)的，不知道備考CFA考試伙伴詞匯掌握的如何？了解縮寫詞非 常重要，一起來看看金融詞匯總吧！
1、財務(wù)報表
FIFO=First-In,First-Out，*先出
LIFO=Last-In,First-Out，后進(jìn)先出
IFRS=International Financial Reporting Standards，國際財務(wù)報告準(zhǔn)則
COGS=Cost of Goods Sold，銷貨成本
FFO=Funds from Operations，營運(yùn)現(xiàn)金流
PP＆E（or PPE）=Property,Plant,and Equipment，自用固定資產(chǎn)
SG＆A=Selling,General,＆Administrative，銷售及行政開支
2、公司理財
IRR=Internal Rate of Return，內(nèi)部收益率
NPV=Net Present Value，凈現(xiàn)值
3、估值
D/E=Debt-to-Equity ratio，負(fù)債權(quán)益比率
EBIT=Earnings Before Interest and Taxes，息稅前利潤
DCF=Discounted Cash Flow，貼現(xiàn)現(xiàn)金流
DDM=Dividend Discount Model，股息貼現(xiàn)模型
EPS=Earnings per Share，每股收益
EV=Enterprise Value，企業(yè)價值
FCFE=Free Cash Flow to Equity，股權(quán)自由現(xiàn)金流
FCFF=Free Cash Flow to the Firm，公司自由現(xiàn)金流
P/B ratio=Price-to-Book ratio，市凈率
P/E raio=Price-to-Earnings ratio，市盈率
PEG ratio=P/E to growth ratio，市盈增長比率
ROE=Return on Equity，股權(quán)收益率
WACC=Weighted Average Cost of Capital，加權(quán)平均資本成本
4、資產(chǎn)
bp or bps=Basis Point（s），基點(diǎn)
ABS=Asset-backed Security，資產(chǎn)抵押債券
CDO=Collateralized Debt Obligation，債務(wù)抵押債券
CDS=Credit Default Swap，信用違約交換
CMO=Collateralized Mortgage Obligation，擔(dān)保抵押債券
ETF=Exchange-traded Fund，交易所交易基金
IPO=Initial Public Offering，*公開募股
Libor=London Interbank Offered Rate，倫敦銀行同業(yè)拆放利率
MBS=Mortgage-backed Security，抵押貸款支持證券
NAV=Net Asset Value，凈資產(chǎn)值
OAS=Option Adjusted Spread，期權(quán)調(diào)整價差
REIT=Real Estate Investment Trust，房地產(chǎn)投資信托基金
YTM=Yield to Maturity，到期收益率
