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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L1word4Prioritizevt.按优先次序列出,优先考虑profilen.侧面；人物简介；轮廓，曲线vt.为…描绘petn.宠物vt.抚摸,轻抚a.宠爱的apetprojectofseniormanagement有公司高管偏好在里面的项目perkvi.昂首,振作,举止高傲,神气活现vt.竖起,打扮,使振作,滤煮n.小费，津贴;额外补贴adhocadj.特别地;专门地;格外地仅为某一目的（而做或安排）（的）;特别（的）:非事先计划（的）;非正式（的）:YieldSpreadThedifferencebetweenyieldsondifferingdebtinstruments,calculatedbydeductingtheyieldofoneinstrumentfromanother.Thehighertheyieldspread,thegreaterthedifferencebetweentheyieldsofferedbyeachinstrument.Thespreadcanbemeasuredbetweendebtinstrumentsofdifferingmaturities,creditratingsandrisk.InvestopediaSays:Lookingattheyieldspread,oftenwithhistoricalspreads,cangiveinvestorsideasforpotentialinvestmentopportunities.Forexample,ifthefive-yearTreasurybondisat5%andthe30-yearTreasurybondisat6%,theyieldspreadbetweenthetwodebtinstrumentsis1%(6%-5%).Iftheyieldspreadhashistoricallybeencloserto5%,theinvestorismuchmorelikelytoinvestinthefive-yearbondcomparedtothe30-yearbond(asitshouldbetradingaround1%insteadof6%).Inotherwords,ifthe30-yearbondistradingat6%,thenbasedonthehistoricalyieldspread,thefive-yearshouldbetradingataround1%,makingitveryattractiveatitscurrentyieldof5%.收益利差：不同品质证券的收益率之间的差额。债券的收益率与相同到期日的无风险证券（通常是政府债券）收益率的差，该收益利差主要由市场对该债券信用风险的预期来决定的taxbracketn.税率等级CorporateTaxAlevyplacedontheprofitofafirm;differentratesareusedfordifferentlevelsofprofits.InvestopediaSays:Corporatetaxesareusuallyleviedbyalllevelsofgovernment(ie.StateandCountry)公司税：因应公司利润征收的税项，不同水平利润采用不同的税率forego[fɔːˈɡəu]vt.,vi.(-went[-ˈwent];-gone[-ˈɡɔn])在…之前,居先,先行放弃foregoneadj.1先前的,已知的,过去的2预先决定的;确定要发生的;(结局)预料中必然的3放弃的cashconversioncycle资金周转周期；现金流转周期tiedup套牢；多头套牢；空头套牢；给套住（内）；被缚；大闸蟹专注金融培训服务鹏生教育—高端财经培训专家！2东西等搁死的;不能挪作他用的;人等脱不了身的;忙得不可开交的Overly过度地;极度地inthecontextof在...情况下agingschedule帐龄分析表分期表agingscheduleofaccountreceivablen.应收帐款帐龄分析表agingtheaccountn.帐龄分价agingthereceivablen.分析付款欠帐的时间lenientadj.宽大的;慈悲为怀的;仁慈的carryingcostn.仓储费用保管费维持成本利息成本；持有成本；资金成本差额putupwith忍受;容忍，忍耐,迁就lineofcreditn.信用贷款之最高限额信用限额uncommittedbalance未定用途的结余款项uncommittedadj1.未承诺的2.不受(誓约等)约束的,自由的3.未遂的4.未被监禁的overdraft透支Aninstantextensionofcreditfromalendinginstitution.InvestopediaSays:Ifyouhaveanoverdraftaccount,yourbankwillcovercheckswhichwouldotherwisebounce.Aswithanyloan,youpayinterestontheoutstandingbalanceofanoverdraftloan.bouncen.跳,弹力,跳跃v.反跳,弹跳;使跳回,使撞击退票（内&港）；支票未兑现（港）指支票）遭银行退票（因帐户中无钱）PrimeRate最优惠利率最低利率商业银行向最重要或信用质素最佳的客户，一般是大型机构，收取的利率Theinterestratethatcommercialbankschargetheirmostcredit-worthycustomers.Generallyabank'sbestcustomersconsistoflargecorporations.InvestopediaSays:Defaultriskisthemaindetermineroftheinterestrateabankwillchargeaborrower.Becauseabank'sbestcustomershavelittlechanceofdefaulting,thebankcanchargethemaratethatislowerthantheratethatwouldbechargedtoacustomerwhohasahigherlikelihoodofdefaultingonaloan.factoring应收帐款转/让售n.代理经营,代理融通,因子分解BlanketLien总括/一揽子留置权Aliencoveringnearlyalltypesofassetsandcollateralownedbyadebtor.InvestopediaSays:Alienusuallyonlygivesthecreditortherighttoaspecificasset.Ablanketliengivesthecreditoralegalinterestinallthedebtor'sassetsandothercollateral.Defaultingonadebtinthissituationcanresultinlosingyourshirt.Lien留置权(扣押权)专注金融培训服务鹏生教育—高端财经培训专家！3~(on/uponsth)righttokeepsb'spropertyuntiladebtowedinconnectionwithit(forrepair,transport,etc)ispaid留置权,扣押权（扣押某人财产直至债务,如修理费﹑运输费等清偿方予放还者）.Whenacreditororbankhastherighttosellthemortgagedorcollateralpropertyofthosewhofailtomeettheobligationsofaloancontract.InvestopediaSays:Thisistypicallyenforcedunderprovincialorstatelaws.directplacement直接发售（内&港）；不通过中介证券出售（内）；直接配售；发行债券时的直接销售costeffective成本效率;节省成本的redundantn.过剩的，多余的,冗长的,过多的proforman.预测报表,估计的,形式上作为惯例;形式上（的）.ProFormaALatintermmeaningforthesakeofform.Intheinvestingworld,itdescribesamethodofcalculatingfinancialresultsinordertoemphasizeeithercurrentorprojectedfigures.InvestopediaSays:Proformafinancialstatementscouldbedesignedtoreflectaproposedchange,suchasamergeroracquisition,ortoemphasizecertainfigureswhenacompanyissuesanearningsannouncementtothepublic.Investorsshouldbecarefulwhenreadingacompany'spro-formafinancialstatements,asthefiguresmaynotcomplywithgenerallyacceptedaccountingprinciples(GAAP).Insomecases,thepro-formafiguresmaydiffergreatlyfromthethosederivedfromGAAP.备考、模拟：拉丁文用词，对投资界而言，指计算财务业绩，以强调当时或预计数据的方法takenoteof注意，留意CorporateGovernance公司治理；企业/公司管治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，原则根据企业章程、附则、正式政策及法规checksandbalances制衡asystemthatallowseachbranchofagovernmenttoamendorvetoactsofanotherbranchsoastopreventanyonebranchfromexertingtoomuchpowerveto[ˈvi:təu]vt.／n.否决haveavoicein有发言权critiquen.批评,评论,批评法shareownerprotection股东保护recuse[riˈkjuːz]vt.[罕](认为某法官[陪审员]有偏见或其他原因)宣布反对;要求撤换专注金融培训服务鹏生教育—高端财经培训专家！4回避alignoneselfwithsbjoinsbasanally;comeintoagreementwithsb与某人结盟;与某人一致:tenuren.终身职位；任期；(土地)保有权，保有期stagger[ˈstægə]vt.使吃惊；使交错n./vi.摇晃，蹒跚交