在cfa考试中词汇的掌握是基础的,不知道备考CFA考试伙伴词汇掌握的如何?了解缩写词非 常重要,一起来看看金融词汇总吧!
1、财务报表
FIFO=First-In,First-Out,*先出
LIFO=Last-In,First-Out,后进先出
IFRS=International Financial Reporting Standards,国际财务报告准则
COGS=Cost of Goods Sold,销货成本
FFO=Funds from Operations,营运现金流
PP&E(or PPE)=Property,Plant,and Equipment,自用固定资产
SG&A=Selling,General,&Administrative,销售及行政开支
2、公司理财
IRR=Internal Rate of Return,内部收益率
NPV=Net Present Value,净现值
3、估值
D/E=Debt-to-Equity ratio,负债权益比率
EBIT=Earnings Before Interest and Taxes,息税前利润
DCF=Discounted Cash Flow,贴现现金流
DDM=Dividend Discount Model,股息贴现模型
EPS=Earnings per Share,每股收益
EV=Enterprise Value,企业价值
FCFE=Free Cash Flow to Equity,股权自由现金流
FCFF=Free Cash Flow to the Firm,公司自由现金流
P/B ratio=Price-to-Book ratio,市净率
P/E raio=Price-to-Earnings ratio,市盈率
PEG ratio=P/E to growth ratio,市盈增长比率
ROE=Return on Equity,股权收益率
WACC=Weighted Average Cost of Capital,加权平均资本成本
4、资产
bp or bps=Basis Point(s),基点
ABS=Asset-backed Security,资产抵押债券
CDO=Collateralized Debt Obligation,债务抵押债券
CDS=Credit Default Swap,信用违约交换
CMO=Collateralized Mortgage Obligation,担保抵押债券
ETF=Exchange-traded Fund,交易所交易基金
IPO=Initial Public Offering,*公开募股
Libor=London Interbank Offered Rate,伦敦银行同业拆放利率
MBS=Mortgage-backed Security,抵押贷款支持证券
NAV=Net Asset Value,净资产值
OAS=Option Adjusted Spread,期权调整价差
REIT=Real Estate Investment Trust,房地产投资信托基金
YTM=Yield to Maturity,到期收益率