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CMA专业用词

CMA考试专业用词中英文对照表(五)

2019-06-14CMA专业用词
CMA 考试所用词汇的专业词典
TERM 词汇 DEFINITION 定义
Annual Report A report prepared by entities after the close of each reporting year that includes financial statements and disclosure, an audit report, information from management, and other pertinent information concerning the entity’s financial condition and operating performance.
年度报告 每个报告年度结束后由实体编制的报告,其中包括财务报表和披露事项、 审计报告、管理层提供的信息以及与实体财务状况和营运绩效有关的其他 信息。
Annuity A series of payments of an equal amount at fixed intervals for a specified number of periods.
年金 在指定的时期内,按固定间隔发生的一系列等额付款。
Application Controls Controls, such as input controls, adopted to safeguard specific data processing activity, such as payroll. Their purpose is to provide reasonable assurance that data is properly processed, recorded, and reported.
应用控制 用于保障特定数据处理作业(如工资单)的控制措施,如输入控制。目的 是在合理范围内确保数据得到妥善处理、记录和报告。
Appraisal Costs Costs incurred to determine whether products and services are conforming to customer and/or manufacturing requirements. Examples include inspection and testing costs.
鉴定成本 为判定产品和服务是否符合客户和/或制造要求而发生的成本,例如检验 和测试成本。
Appreciation The situation where there is an increase in economic worth caused by rising market prices.
升值,增值 因市场价格上升而引起的经济价值增长。
Arbitrage Pricing Theory (APT) A framework for analyzing the relationship between risks and rates of return on securities, especially common stocks. It asserts that the risk elements that influence returns on securities include (1) inflation, (2) industrial production, (3) risk premiums, and (4) the slope of the term structure of interest rates.
套利定价理论(APT) 分析证券(特别是普通股)的风险和回报率关系的框架。根据该理论,影 响证券回报的风险因素包括(1)通货膨胀,(2)工业生产,(3)风险 报酬,以及(4)利率期限结构的斜率。

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