CFA 思维导图模板_ProcessOn思维导图、流程图

Book4

Session10：Corporate Finance (1)

R31:Introduction to Corporate Governance and other ESG Considerations 

*R32:Capital Budgeting

*R33:Cost of Capital

Session11：Corporate Finance (2)

R34:Measures of Leverage

*R35:Working Capital Management

Session 12:Equity Investments(1)

R36:Market Organization and Structure

R37:Security Market Indexes

R38: Market Efficiency

Session 13:Equity Investments(2)

R39:Overview of Equity Securities

R40:Introduction to Industry and Company Analysis

Book 5

Session 14:Fixed Income (1)

R42:Fixed-Income Securities: Defining Elements

R43:Fixed-Income Markets: Issuance, Trading, and Funding

R44:Introduction to Fixed-Income Valuation

R45:Introduction to Asset-Backed Securities

Session 15:Fixed Income (2)

R54:Understanding Fixed-Income Risk and Return

R55:Fundamentals of Credit Analysis

Session 16:Derivatives

R48:Derivative Markets and Instruments

Forward

Futures

Option

Swap

R49:Basics of Derivative Pricing and Valuation

Risk neutral approach

Put call Parity

Book6

Session 17:Alternative Investments

R50:Introduction to Alternative Investments

Session18：Portfolio Management(1)

R51:Portfolio Management: An Overview

R52:Portfolio Risk and Return: Part I

R53:Portfolio Risk and Return: Part II

Session19：Portfolio Management(2)

R54:Basics of Portfolio Planning and Construction

R55:Introduction to Risk Management 

R56:Technical Analysis

R57:Fintech in Investment Management

Book1

Session 1:Ethical and Professional Standards

R1:Ethics and Trust in the Investment Profession

R2:Code of Ethics and Standards of Professional Conduct

R3:Guidance for Standards 

Professinalism

Knowledge of the law

Independence and objectivity

Misrepresentation

Misconduct

（天）Integrity of capital markets

Material nonpublic information

Market Manipulation

（地）Duty To Clients

Loyalty, prudence and care

Fair dealing

Suitability

Performance presentation

Preservation of confidentiality

（人）Duty To employers

Loyalty

Additional compensation arrangements

Responsibility of supervisors

（我的本职工作）Investment

Diligence and reasonable basis

Communication with clients

Record retention

（利益冲突）重要Confilcts of interest

Disclosure of conflicts

Priority of transaction

Referral fees

Responsibility as members

Conducts as members and candidates

Reference to CFA institute , designation

R4:Introduction to the Global Investment Performance Standards

R5:Global Investment Performance Standards (GIPS)

Session 2 Quantitative Methods

（金融计算器+金融基础知识）R6:The Time Value of Money

（概率论）R7:Statistical Concepts and Market Returns

（概率论）R8:Probability Concepts

Session 3 Quantitative Methods (2)

（概率论）R9:Common Probability Distributions

（概率论）R10:Sampling and Estimation

（概率论）R11:Hypothesis Testing

Book2

Session 4 Economics (1)

R12:Topics in Demand and Supply Analysis

Demand&Supply 需求与供给

Consumer demand:消费者需求---研究消费者行为

Consumer choice theory:消费者决策理论

Utility theory:效用理论（优先理论）

Diminishing marginal utility

R13:The Firm and Market Structures

Factors of production:生产要素

Labor:劳动力

Capital:资本

Productivity:生产力（生产的产品和服务的总量/所耗资源总数）

Diminishing marginal productivity:编辑生产率递减理论

Diminishing marginal return:边际回报递减理论

The Firm

Revenue

Total Revenue:总收益

Average revenue:平均收益

Cost

Total cost:总成本

fixed cost

Variable cost

Average cost

Breakeven point

Market structures:市场结构

Perfect competition

Monopolistic competition

Oligopoly

Pure monopoly

【宏观经济学】R14:Aggregate Output, Prices, and Economic Growth

【宏观经济学】R15:Understanding Business Cycles

Session 5 Economics (2)

【宏观经济学】R16:Monetary and Fiscal Policy

R17:International Trade and Capital Flows

R18:Currency Exchange Rates

Book3

Session6:Financial Reporting<br> and Analysis(1)20%

R19:Introduction to Financial Statement Analysis

R20:Financial Reporting Standards

Session7:Financial Reporting<br> and Analysis(2)

R21:Understanding Income Statements（I/S）录像

Components

Net income

Revenuses

Net revenue

Expenses

Cost of goods sold

Selling,geneal,and administrative expenses

Deoreciation and amortization

Tax expense

Interest expense

Losses

By nature

By function

Other income

R22:Understanding Balance Sheets(B/S) 照片 

Format and Components

Assets

Cash and equivalents

*Accounts receivable(A/R)

Inventory

Financial assets

held to maturity(HTM)

trading<3个月

availiable for sale(AFS)

*Prepaid expenses

Property plant, and equipment

Investment in affiliates

Investment propety

Intangible assets

goodwill

long asset

current assets

Liabilities

Accounts payable

Financial Liabilities

Unearned revenue（U/R）

Accrued Liabilities(expense)

Income Taxes payable

Long-term debt

Deferred tax liabilities

Owner's equity

Capital

Additional paid-in capital

Retained earnings

Other comprehensive income

Changes resulting from foreign currency translation (FX translation)

Minimum pension liability adjustments

Pension(养老金）

defined contribution( DC)

强调这个 defined benefit( DB)

Unrealized gains and losses from cash flow hedging derivatives

Unrealized gains and losses from available-for-sale

(Solely for IFRS) changes in the value in excess of historical cost of long lived assets measured using the revaluation model rather than the cost model

Alternative formats

Classified balance sheet

Liqudity-based presentations (under IFRS only)

R23:Understanding Cash Flow Statements(C/F) 权益变更

Operating cash flow（CFO）

+CF

 1、Cash collected form customers

-CF

1、Cash paid to employees and suppliers

Investing cash flows(CFI)

+CF

Sale proceeds from fixed assets

-CF

Financing cash flows(CFF)

R24:Financial Analysis Techniques

Three pillars in accounting

Historical costs

Definition

Historical cost

Amortized cost

Current cost

Realizable value

Present value

Fair value

fair value的三个条件

Unrelated party

willingness（出于自愿）

well-informed

Accrual accounting

Cash received in advance

Cash paid in advance

Cash received in arrears

Cash paid in arrears

Double entry method

Session8:Financial Reporting<br> and Analysis(3)

R25:Inventories

R26:Long-lived Assets

R27: Income Taxes

R28: Non-current (Long-term) Liabilities

Session9:Financial Reporting<br> and Analysis(4)

R29:Financial Reporting Quality

R30: Applications of Financial Statement Analysis