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CMA专业用词

CMA考试专业用词中英文对照表(九)

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
Batch Costing The costs of activities related to a group of units of products or services rather than to each individual unit of product or service.
批量成本法 与一组产品或服务相关的作业成本,而非与单一的产品或服务相关的成 本。
BCG Growth-Share Matrix A method of analyzing a portfolio of products or businesses. Developed by the Boston Consulting Group, it classifies businesses as Stars, Cash Cows, Dogs, or Question Marks.
BCG 增长率矩阵 对产品或业务组合的一种分析方法。由波士顿咨询公司创立。将业务归类 为明日之星,现金牛,狗或问号。
Benchmarking A process of measuring an entity’s performance, products, and services against standards based on best levels of performance achievable or achieved by other entities.
基准分析,标杆分析 以其他实体能够达到或已经达到的最佳绩效水平为基准,衡量该实体的绩 效、产品和服务的分析过程。
Best Practice A technique, method, process, or activity that is more effective at delivering a particular outcome than any other technique, method, process, or activity.
最佳方法 比任何其他技术、方法、流程或作业能更有效地实现某种特定结果的技 术、方法、流程或作业。
Beta A measurement of the movement of the price of a particular stock compared with the movement of the market as a whole during the same period. If a stock has a beta value less than 1, it is regarded as less risky than the overall market. If a stock has a beta value greater than 1, it is regarded as more risky than the market
贝塔,β 值 比照同期的总体市场动态来度量某种特定股票的价格运动的指标。如果股 票的贝塔值低于 1,即认为该股票的风险低于总体市场风险。如果股票的 贝塔值大于 1,则认为该股票的风险高于市场风险。
Binomial OptionValuation Models Option pricing models in which the underlying asset can take on only two possible, discrete values in the next time period for each value that it can take on in the preceding time period.
二项式期权定价模型 在此期权定价模型中,对于标的资产前一时期所能具有的每一个值,在后 一时期只能有两个可能的离散值。

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