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1、www.psfedu.com专注金融培训服务cfalevel1词汇L1word4Prioritizevt. 按优先次序列出,优先考虑profile n.侧面；人物简介；轮廓，曲线vt.为…描绘pet n.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ad hoc adj. 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（
2、的）;非正式（的）:YieldSpreadThe differencebetweenyieldsondiffering debtinstruments,calculatedby deductingthe yieldofoneinstrumentfromanother.Thehigherthe yield spread,thegreaterthedifferencebetweenthe yieldsoffered byeachinstrument. Thespreadcanbemeasuredbetween debt
3、instrumentsofdifferingmaturities,creditratingsand risk.InvestopediaSays:Lookingattheyieldspread,oftenwithhistoricalspreads,can giveinvestorsideasforpotentialinvestmentopportunities.Forexample,ifthefive-yearTreasurybondisat5%andthe30-yearTreasurybondisat6%,they
4、ieldspreadbetweenthetwodebtinstrumentsis1%(6%-5%).Iftheyieldspreadhashistoricallybeencloserto5%,theinvestorismuchmorelikelytoinvestinthefive-yearbond comparedtothe30-yearbond(asitshouldbetradingaround1%insteadof6%).Inotherwords,ifthe30-yearbondistradingat6%,th
5、enbasedonthehistoricalyieldspread,the five-yearshouldbetradingataround1%,makingitveryattractiveat itscurrentyieldof5%.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taxbracket n.税率等级30鹏生教育—高端财经培训专家！www.psfedu.com专注金融培训服务Corporat
6、eTaxAlevyplacedontheprofitofafirm;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
7、先,先行 放弃foregone adj.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"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agingscheduleofaccountreceivable n.应收帐款帐
8、龄分析表agingtheaccount n.帐龄分价agingthereceivable n.分析付款欠帐的时间lenientadj. 宽大的;慈悲为怀的;仁慈的carryingcost n.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lineofcredit n.信用贷款之最高限额 信用限额unc
