2024 CFA一级考试预备阅读词汇表：先验概率至应付账款.pdfVIP

Glossary

pasteventsandfromwhichfutureeconomic

AprioriprobabilityAprobabilitybasedonlogicalanalysis

beneftstotheenterpriseareexpectedtofow.

ratherthanonobservationoraljudgment.

AbsoluteadvantageAcountry’sabilitytoproduceagoodor

serviceatalowerabsolutecostthanitstradingpartner.

AbsolutedispersionTeamountofvariabilitypresentwithout

comparisontoanyreferencepointorbenchmark.

AbsolutefrequencyTeactualnumberofobservations

countedforeachuniquevalueofthevariable(alsocalled

rawfrequency).

AcceleratedmethodsDepreciationmethodsthatallocatea

relativelylargeproportionofthecostofanassettothe

earlyyearsoftheasset’susefullife.

AccountspayableAmountsthatabusinessowestoitsvendors

forgoodsandservicesthatwerepurchasedfromthembut

whichhavenotyetbeenpaid.

AccruedexpensesLiabilitiesrelatedtoexpensesthathavebeen

incurredbutnotyetpaidasoftheendofanaccounting

period—anexampleofanaccruedexpenseisrentthathas

beenincurredbutnotyetpaid,resultinginaliability“rent

payable.”Alsocalledaccruedliabilities.

AdditionruleforprobabilitiesAprinciplestatingthatthe

probabilitythatAorBoccurs(bothoccur)equalsthe

probabilitythatAoccurs,plustheprobabilitythatBoccurs,

minustheprobabilitythatbothAandBoccur.

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