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(lái)看看金融詞匯總吧！

1、財(cái)務(wù)報(bào)表

FIFO=First-In,First-Out，*先出

LIFO=Last-In,First-Out，后進(jìn)先出

IFRS=International Financial Reporting Standards，國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則

COGS=Cost of Goods Sold，銷貨成本

FFO=Funds from Operations，營(yíng)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(kāi)支


2、公司理財(cái)

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(rùn)

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(jià)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(zhǎng)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(kāi)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(jià)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