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
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