CFA一级必备词汇词汇表

subtotal gross profit subsidiary revenue net income format foreseeable confirmatory accountant underwriter arguably enforce coherent unified reconciliation aggregation misstatement stale understandability verifiable comparability uniform articulate competency adequate discretion manufacturer fulfill subscription accrual repay double entry fictitious general journal journal entry trial balance general ledger ledger pension retained earning arrear accumulate trademark defer affiliate contra account cautionary dissenting segment compensation Proxy statement proxy internal control going concern disclaimer nonconforming adverse omission unqualified consistent in accordance with assurance certified variety commentary contingency disposal estimate assumption acquisition assessment footnote supplementary comprehensive equity liability balance sheet external internal evaluate scale up crawling peg peg dollarization cross rate reciprocal central bank retail market forward market spot market regime exchange rate foreign exchange ratify multilateral channel WTO corruption combat forum International Monetary Fund accompany capital account unilateral current account balance of payments repatriation restraint tariff abundantly Multinational corporation terms of trade trade deficit trade surplus free trade autarky recognition complication consumption redistribute progressive corporate tax estate tax sales tax value-added tax capital gain tax levy ascertain quantitative easing neutral neutrality velocity facilitate redistribution restrictive expansionary budget deficit budget surplus payroll gauge sum up coincident precede economic indicator wpi ppi composition pattern CPI consumer price index deflation disinflation hyperinflation reluctance cyclical frictional retiree counteract macroeconomics emphasize artificial policymaker monetarist restoration assertion fiscal policy monetary policy sticky downward pessimistic optimism swing keynesian neoclassical durable cutback upturn recession rehire outright decelerate gross domestic product layoff contraction expansion trough wherein multiplier inflationary aggregate demand disequilibrium recessionary stagflation restore propensity derive associated with deficit disposable undistributed sector incorporated discrepancy depreciation deflate assemble expenditure inclusion infrastructure judiciary fiscal crucial astray barrier dominant collusion oligopoly monopolistic shutdown flatten out arrow tabulate plot component raw material quasi constant specialization microprocessor ore machinery manufacturing distinguish facility equity capital abnormal profit fiberglass explicit diminish virtually entrepreneurial widget respect status graphical parallel to pivot Budget line constraint characteristic