CFA二级必备词汇词汇表

arithmetic mean geometric mean tax deduction respectively explanatory regression scale up multifactor disparity robust wherein geometric countercyclical subscript peripheral rivalry articulate unto going concern cyclical staple discretionary associated with heterogeneity homogeneity infusion divestiture implicit encounter pro forma threshold squire knight counteroffer recapitalization greenmail disallow litigation lucrative golden parachute amendment Ohio Pennsylvania reincorporate dilution infancy endorsement cash offer pioneer quota tariff prime bootstrap diversification elimination synergy controversial acquirer make sense prestige essentially chlorofluorocarbon insufficient lawsuit legislative emission greenhouse stagger qualification overcompensate interlink align intermediary virtue perquisite empower compose partnership proprietorship transparency corporate governance propose sweatshop compass dignity injustice utilitarianism doctrine caveat noblesse outsourcing anticompetitive arguably overpay disruptive inherent continental generalization tactic leftover bracket imputation dry up unforeseen reluctant profitable clientele empirical irrelevance reliance denote pecking order irrelevant analogy peck proposition improper overhead misestimate template yacht copper hurdle rate unsystematic systematic sensitivity capital rationing modernize format terminal installation convention forgo cannibalize endeavor tabulate anonymous exert chronology staggered hamper pertinent incremental disbursement prioritize covenant lessor lessee contractual fluctuate specialty de-emphasize burdensome perspective ideally involuntary flexibility sham amenable startup context prop up prop anomaly affiliate segment skeptical genuine deliberate scrutinize subjectivity misuse reversion deficiency foolproof disaggregate persistence proform wary adequate predictive extraordinary provision thereby restructure impetus leaseback misstate stuffing reclassify postponement omission timing postpone entail fraudulent compliant liquidation theoretical marketplace consequently aggressive intangible asset depreciate merchandise disclosure income statement translate balance sheet transaction financial statement accuracy operation statutory reconciliation likewise loca numerator hyperinflation Swiss franc denominate functional multinational temporal phantom predetermine vest contingency outlay denominator taper taper off corridor component actuarial passage conversely mortality obligation straightforward whereby compensation book value significantly textile inseparability consolidate subsidiary suppress