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专注金融培训服务鹏生教育—高端财经培训专家！1cfalevel1词汇L1word3footnoten.附注,脚注proxystatementn.委托书AdocumentcontainingtheinformationthatacompanyisrequiredbytheSECtoprovidetoshareholderssotheycanmakeinformeddecisionsaboutmattersthatwillbebroughtupatanannualstockholdermeeting.InvestopediaSays:Issuescoveredinaproxystatementcanincludeproposalsfornewadditionstotheboardofdirectors,informationondirectors'salaries,informationonbonusandoptionsplansfordirectors,andanydeclarationsmadebycompanymanagement.ongoing/ˈɔngəuɪŋ;ˋɑnˏɡoɪŋ/adj[espattrib尤作定语]continuingtoexistorprogress继续存在的;进行中的:anongoingdebate持续的辩论*anongoingprogrammeofresearch正在进行的研究计划.regularmember正式会员affiliatemembership附属会员peripheral[pəˈrifərəl]adj.1.不重要的;周界的;外围的;外部的;边缘的2.非本质的;不深入的;肤浅的incidental[,insi'dentәl]a.附带的,偶然的,容易发生的n.附带事件[医]偶然的[经]附带的,非主要的SubsidiaryAcompanywhosevotingstockismorethan50%controlledbyanothercompany,usuallyreferredtoastheparentcompany.InvestopediaSays:Aslongastheparentcompanyhasmorethan50%ofthevotingstockinthesubsidiary,ithascontrol.Inthecaseofaforeignsubsidiary,thecompanyunderwhichthesubsidiaryisincorporatedmustadheretothelawsofthecountryinwhichthesubsidiaryoperates,althoughtheparentcompanystillcarriestheforeignsubsidiary'sfinancialsonitsbooks(consolidatedfinancialstatements).Subsidiary子公司、附属公司:50%或以上投票股权由另一家公司持有的企业a.辅助的，附设的~(tosth)附属的;从属的;次要的:subsidy[ˈsʌbsidi]n.津贴，补助金retirement①退役,报废②退股,还本③退休schedule[sched·ule||'skedʒʊl/'ʃedjuːl]n.时间表,计划,一览表v.将...列表;安排,预定;将...列入计划表acquisition收购；购置；取得disposal处置；脱手legalaction[经](法律)诉讼contingencyn.偶然性,可能性,意外事故----意外事项,或有事项专注金融培训服务鹏生教育—高端财经培训专家！2commitment[kəˈmitmənt]n.承诺，保证；信奉，献身；承担的义务enterintocommitment承担义务；(商业上的)约定additionalcommitments追加的投资，追加承诺irrevocablecommitmentstodisburse不可撤销的拨付承诺的款项loancommitment贷款承诺commit[kəˈmit]vt.(committed;committing)1.犯（错误，罪行）；干（坏事）2.委托（to）3.对...作出保证；承诺；把...提交给；把...押交［拘留，判处］4.使...承担任务；使表态5.调配...供使用；指定...用于6.使（部队）投入战斗7.约束；连累commitoneselfon对...表态commitoneselfto委身于，专心致志于hedging对冲；套期保值perspective[pəˈspektiv]n.视角，观点；远景；透视画法，透视图overview[ˈəuvəvju:]n.概述,概观,综缆，综述，总的看法discontinuedoperationsn.非连续性（持续性）经营活动ExtraordinaryItemGainsorlossesincludedinacompany'sfinancialstatements,whichareinfrequentandunusualinnature.Theseareusuallyexplainedfurtherinthenotestothefinancialstatements.InvestopediaSays:Thesearetheresultofunforeseenandatypicalevents.Theyareusuallyaccountedforseparatelysotheydon'tskewthecompany'sregularearnings.AnexamplewouldbeasnowstorminHawaiicreatingextraordinarylossestobananacrops.Theselossesmightbewrittendownasaone-timechargeduetoanextraordinaryitem.ExtraordinaryItem非经常项目；特殊帐项公司财务报表包含的非经常、不常见收益或损失，一般在作会计报表附注中详细说明unusual[ʌnˈjuːʒuəl]adj.1.不常见的;难得的2.稀罕的3.例外的;奇异的unusualorinfrequentevents偶然项目或事件、非经常项目implication[ˌimpliˈkeiʃən]n.含意，暗示，暗指；卷入，牵连interim['intәrim]a.暂时的,临时的,间歇的n.过渡时期[经]期中,中期;暂时的ininterimfinancialstatements中期财务报表certified注册的，合格的，持有证明书的,已证明的publicaccountingfirmn.会计师事务所,会计公司generalacceptedauditingstandardsn.公认审计准则acceptedaccountingprinciplesn.公认会计原则omission[әu'miʃәn]n.省略,遗漏,疏忽[化]省略[经]省略,删节,遗漏realization变现；变卖产业卖产业assetvalue[经]资产价值litigationn.诉讼起诉act法案,法规专注金融培训服务鹏生教育—高端财经培训专家！3retrieval[ri'tri:vl]n.取回,恢复,检索[计]检索SecuritiesandExchangeCommission证券交易管理委员会Corporategovernance企业管治；公司治理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，根据企业章程、附则、正式政策及法规来确定asdefinedby...按...确定common-sizestatement共同尺度报表百分率表intend[inˈtend]vt.打算，计划；打算使(成为)，想让…做intended[in'tendid].打算之中的,预期的;计划之内的2.有意的,故意的3.未婚的;未来的n.未婚夫(妻)[法]故意的,有意的,有计划的recommendation[ˌrekəmenˈdeiʃən]n.推荐(信)；建议；优点，长处alongwith与...在一起;在...以外PressRelease新闻稿:如果是盈利公布，新闻稿包含最近季度的财务业绩，也可能包括公司管理人员的评论。新闻稿经常包括有助研究的联系信息，例如公司的网站Newsthatissentoutorreleasedbythecompanymakingthenews.Ifit'sanearningspressrelease,thereleasewilldiscussthefinancialresultsofthecompanyfortherecentlycompletedquarterandmayprovidecommentsfrommanagement.Pressreleasesoftenlistvaluablecontactinformationthatcanassistyouinyourresearch,suchasthecompany'swebaddress,informationcontactsandaddressinformation.InvestopediaSays:Rememberthatpressreleasesarewrittenbythecompanies,notbyareporter,sotheycanbefullofcompanybias.Often,asyousearchonlinenewsdatabases,itmaybedifficulttodistinguishbetweenapressreleaseandanewsstorywrittenbyajournalist.Thebestwaytodistinguishthetwoisbylookingcloselyatthefirstcouplewordsofthestory,whichiswherethesourceofthestoryisusuallyidentified.IfthesourceisidentifiedasBusinessWireorPRNewswirethenitisapressreleaseissuedbyacompanyrepurchase购回；回购；购回股份lineitem排列项项目条目contraaccount备抵账户抵销账户；对销科目allowanceforbaddebt备抵呆帐,备抵坏账,呆帐备抵,呆帐准备,坏帐准备金AllowanceForDoubtfulAccountsAnestimationmadebyacompanyanddocumentedonitsbalancesheetforreceivablesthatmightgouncollected.InvestopediaSays:专注金融培训服务鹏生教育—高端财经培训专家！4Itisstandardpracticeforacompanytohavefundssetasideformoneythatcannotbecollected.AllowanceForDoubtfulAccounts呆账准备金公司对可能不能收到的应收账款的预测，这项数据