A
ABF Hong Kong Bond Index Fund ABF香港創(chuàng)富債券指數(shù)基金
ABF Pan Asia Bond Index Fund (Paif) 沛富基金
abnormal item 非正常項(xiàng)目
about order 近價(jià)盤
above par 高於面值
above the line 線上項(xiàng)目
Academic Advisory Committee【SFC】 學(xué)術(shù)界諮詢委員會(huì)【證監(jiān)會(huì)】
Academic and Accreditation Advisory Committee (AAAC) 【SFC】 學(xué)術(shù)評(píng)審諮詢委員會(huì)【證監(jiān)會(huì)】
accelerated depreciation 加速折舊
accept order 接價(jià)盤
acceptance 承兌
acceptance house 承兌行
accommodation bill 融通票據(jù)
accommodation charge 融通收費(fèi)
Account Transfer Instruction (ATI) 戶口轉(zhuǎn)移指示
accountability 責(zé)任承擔(dān)；問責(zé)
accountants' report 會(huì)計(jì)師報(bào)告
accounting equation 會(huì)計(jì)程式
accounting period 會(huì)計(jì)期間
accounting practice 會(huì)計(jì)慣例；會(huì)計(jì)實(shí)務(wù)
Accounting Society of China (ASC) 中國(guó)會(huì)計(jì)學(xué)會(huì)
accounting standard 會(huì)計(jì)準(zhǔn)則；會(huì)計(jì)標(biāo)準(zhǔn)
accounting treatment 會(huì)計(jì)處理方式
accounts payable 應(yīng)付賬款
accounts receivable 應(yīng)收賬款
accretion 增值
accrual basis【accounting】 應(yīng)計(jì)制；權(quán)責(zé)發(fā)生制*【會(huì)計(jì)】
accrued expenses 應(yīng)計(jì)費(fèi)用
accrued interest 應(yīng)計(jì)利息
accrued revenue 應(yīng)計(jì)收益
accumulated depreciation 累計(jì)折舊；累積折舊
accumulated interest 累計(jì)利息；累積利息
accumulated profits 累計(jì)利潤(rùn)；累積利潤(rùn)
ACI-The Financial Markets of Hong Kong (ACIHK) 香港財(cái)資市場(chǎng)公會(huì)
acid-test ratio 酸性測(cè)試比率
acquisition 收購(gòu)
acquisition of shells 買殼
acting in concert 一致行動(dòng)
active business pursuits【GEM】 活躍業(yè)務(wù)紀(jì)錄【創(chuàng)業(yè)板】
active market 交投活躍
actual market 現(xiàn)貨市場(chǎng)
actual price 現(xiàn)貨價(jià)
actual useful life 實(shí)際可用年期
actuary 精算師
ad valorem stamp duty 從價(jià)印花稅
add-on 附加利益；優(yōu)惠
additional AMS terminal user 附加自動(dòng)對(duì)盤終端機(jī)用家
additional margin 額外按金
Adjudication Division 審裁科
Adjudicator 審裁員
adjustable rate mortgage (ARM) 調(diào)息按揭
adjusted basis 調(diào)整基數(shù)
adjusted net assets 調(diào)整後資產(chǎn)淨(jìng)值
adjusted net tangible assets 調(diào)整後有形資產(chǎn)淨(jìng)值
adjustment 調(diào)整
administering bank 承辦銀行；經(jīng)辦銀行
admissible securities value 證券的認(rèn)可價(jià)值
admitted value 認(rèn)可值
advance 墊款
advance booking form 排期申請(qǐng)表格
Advertising Guidelines for Collective Investment Schemes 《集合投資計(jì)劃的廣告宣傳指引》
Advertising Guidelines for Pooled Retirement Funds 《集資退休基金的廣告宣傳指引》
Advisory Committee【SFC】 諮詢委員會(huì)【證監(jiān)會(huì)】
Advisory Specialist Group 專家諮詢小組
affiliate; affiliated company 聯(lián)屬公司
after market / aftermarket 二級(jí)市場(chǎng)
after-hours dealing 收市後交易
after-tax profits 稅後盈利；稅後利潤(rùn)；稅後溢利
after-tax real rate of return 稅後實(shí)際回報(bào)率
afternoon session 午市
agency account 代理戶口；代客買賣戶口
Agency Share Transfer System 【Mainland China】 代辦股份轉(zhuǎn)讓系統(tǒng) 【中國(guó)內(nèi)地】
agency trade 經(jīng)紀(jì)交易；代客買賣
agent 代理人
aggregate auction 集合競(jìng)價(jià)
aggregate market value 總市值
aging analysis of accounts 賬齡分析
alert message 訊息提示
Alert Messge Service 短訊提示服務(wù)
All Ordinaries Index (AOI) 所有普通股指數(shù)
all-or-none order 全部完成或放棄買賣盤
allotment 配發(fā)；股份配發(fā)
allottee 獲配發(fā)人
allowance【accounting】 備抵【會(huì)計(jì)】
allowance for bad and doubtful debts 壞賬及呆賬備抵
alpha coefficient alpha 係數(shù)
alternate 替任人
alternative investment 另類投資
Alternative Investment Market (AIM)【UK】 另項(xiàng)投資市場(chǎng)【英國(guó)】
amalgamation 合併
Amended and Restated Addendum to Memorandum of Understanding Governing Listing Matters 上市事宜諒解備忘錄補(bǔ)篇(重訂版)
American Chamber of Commerce (AMCHAM) 美國(guó)商會(huì)
American depository receipt (ADR) 美國(guó)預(yù)託證券；美國(guó)存托憑證*
American Stock Exchange (AMEX) 美國(guó)證券交易所
American style option 美式期權(quán)
amortisation 攤銷
AMS order book 自動(dòng)對(duì)盤系統(tǒng)未完成買賣盤紀(jì)錄
AMS Second Terminal 自動(dòng)對(duì)盤系統(tǒng)第二終端機(jī)
annual accounts 年度賬目
annual general meeting (AGM) 股東周年大會(huì)；年度股東大會(huì)*
annual report 年報(bào)
Appeals Panel【SFC】 上訴委員會(huì)【證監(jiān)會(huì)】
appetite for risk 風(fēng)險(xiǎn)容量
Application Programming Interface (API) 應(yīng)用程式界面
Applied Research Fund 應(yīng)用研究基金
appreciation 增值
appropriation 撥款
approved borrower 核準(zhǔn)借入人
approved deposit fund 認(rèn)可存款基金
approved lending agent 核準(zhǔn)借出代理人
approved redeemable share 核準(zhǔn)可贖回股份
arbitrage 套戥；套匯*；套利*
arbitrary scale up method 隨意提增法
arithmetic average; arithmetic mean 【statistics】 算術(shù)平均數(shù)【統(tǒng)計(jì)】
arm's length transaction 公正交易
arrears 積欠款項(xiàng)；欠款
articles of association 組織章程；組織細(xì)則
ASEAN Free Trade Area (AFTA) 東盟自由貿(mào)易區(qū)
ASEAN Regional Forum 東盟地區(qū)論壇
Asia-Pacific Central Securities Depository Group (ACG) 亞太區(qū)中央證券存管處組織
Asia Pacific Economic Cooperation (APEC) 亞太經(jīng)濟(jì)合作組織
Asia Pacific Loan Market Association 亞太貸款市場(chǎng)協(xié)會(huì)
Asia Pacific Regional Committee (APRC) of IOSCO 國(guó)際證監(jiān)會(huì)組織亞太區(qū)委員會(huì)
Asian and Oceanian Stock Exchanges Federation (AOSEF) 亞洲及大洋洲證券交易所聯(lián)會(huì)
Asian Development Bank (ADB) 亞洲開發(fā)銀行
Asian dollar bond 亞洲美元債券
Asian dollar market 亞洲美元市場(chǎng)
Asian Securities' Analysts Council (ASAC) 亞洲證券分析員公會(huì)
Asian Securities Analysts Federation 亞洲證券分析家協(xié)會(huì)
ask price; asked price 沽盤價(jià)；賣盤價(jià)
asset 資產(chǎn)
asset allocation 資產(chǎn)調(diào)配；資產(chǎn)調(diào)度
asset coverage 資產(chǎn)覆蓋率；資產(chǎn)保證
asset injection 注入資產(chǎn)
asset management company 資產(chǎn)管理公司
asset stripper 「拆骨專家」
asset stripping 拆賣資產(chǎn)；資產(chǎn)拆賣
asset swap 資產(chǎn)調(diào)換
asset-backed securities (ABS) 抵押證券；有資產(chǎn)支持的債務(wù)證券；資產(chǎn)擔(dān)保證券*
assignee 受讓人；承讓人；獲分配人士
assignment 轉(zhuǎn)讓
assignment【options】 指定分配【期權(quán)】
assignor 轉(zhuǎn)讓人
assistant supervisor【GEM】 助理主管【創(chuàng)業(yè)板】
associate 聯(lián)繫人士
associate; associate company; associated company 聯(lián)營(yíng)公司；關(guān)聯(lián)公司*
associated person 相聯(lián)人
Association Cambiste Internationale 國(guó)際外匯同業(yè)聯(lián)會(huì)
Association for Investment Management and Research (AIMR) 投資管理研究聯(lián)會(huì)
Association of Chartered Certified Accountants, The 特許公認(rèn)會(huì)計(jì)師公會(huì)
Association of International Accountants, The 國(guó)際會(huì)計(jì)師公會(huì)
Association of National Numbering Agencies (ANNA) 國(guó)際編碼機(jī)構(gòu)協(xié)會(huì)
Association of South-East Asian Nations (ASEAN) 東南亞國(guó)家協(xié)會(huì)（東協(xié)）
Association of Stockbrokers in Hong Kong (1891) 香港經(jīng)紀(jì)協(xié)會(huì)（1891年）
at-auction limit order 競(jìng)價(jià)限價(jià)盤
at-auction order 競(jìng)價(jià)盤
at-best order 價(jià)格盤
at-the-close order 收市盤；尾盤
at-the-money option 平價(jià)期權(quán)；等價(jià)期權(quán)
at-the-opening order 開市盤；頭盤
ATI Batch File Transfer 戶口轉(zhuǎn)移指示整批檔案?jìng)魉?BR> attributable equity interest 應(yīng)佔(zhàn)股權(quán)
auction 競(jìng)價(jià)投標(biāo)
auction【= open outcry】 口頭競(jìng)價(jià)【= 公開喊價(jià)】
auction market 競(jìng)價(jià)市場(chǎng)
Audit Committee【SFC】 核數(shù)委員會(huì)【證監(jiān)會(huì)】
Audit Committee 審核委員會(huì)
Audit Investigation Board (AIB) 審計(jì)調(diào)查委員會(huì)
audit test 稽核測(cè)試
audit trail 審核線索；覆核/追查根據(jù)
audited accounts 經(jīng)審核賬目
auditor 核數(shù)師；審計(jì)師*
auditors' report 核數(shù)師報(bào)告
austerity measures 緊縮措施
Australian Securities and Investments Commission (ASIC) 澳洲證券及投資監(jiān)察委員會(huì)（澳洲證監(jiān)會(huì)）
Australian Stock Exchange (ASX) 澳洲證券交易所
authorised capital 法定股本
authorised clerk 出市員；出市代表
authorised fund 認(rèn)可基金
authorised representative 授權(quán)代表
authorised user 認(rèn)可用戶
automatched stock 自動(dòng)配對(duì)股份
automated screen trading system (AST system) 自動(dòng)熒幕交易系統(tǒng)
automatic exercise【options】 自動(dòng)行使【期權(quán)】
Automatic Order Matching and Execution System (AMS) 自動(dòng)對(duì)盤及成交系統(tǒng)（自動(dòng)對(duì)盤系統(tǒng)）
Automatic Order Matching and Execution System / Second Generation（AMS/2） 第二代自動(dòng)對(duì)盤及成交系統(tǒng)
（第二代自動(dòng)對(duì)盤系統(tǒng)）
Automatic Order Matching and Execution System / Third Generation (AMS/3) 第三代自動(dòng)對(duì)盤及成交系統(tǒng)
（第三代自動(dòng)對(duì)盤系統(tǒng)）
average daily turnover 平均每日成交額
Average Return Warrant 平均結(jié)算權(quán)證
average value order 平均價(jià)盤
ABF Hong Kong Bond Index Fund ABF香港創(chuàng)富債券指數(shù)基金
ABF Pan Asia Bond Index Fund (Paif) 沛富基金
abnormal item 非正常項(xiàng)目
about order 近價(jià)盤
above par 高於面值
above the line 線上項(xiàng)目
Academic Advisory Committee【SFC】 學(xué)術(shù)界諮詢委員會(huì)【證監(jiān)會(huì)】
Academic and Accreditation Advisory Committee (AAAC) 【SFC】 學(xué)術(shù)評(píng)審諮詢委員會(huì)【證監(jiān)會(huì)】
accelerated depreciation 加速折舊
accept order 接價(jià)盤
acceptance 承兌
acceptance house 承兌行
accommodation bill 融通票據(jù)
accommodation charge 融通收費(fèi)
Account Transfer Instruction (ATI) 戶口轉(zhuǎn)移指示
accountability 責(zé)任承擔(dān)；問責(zé)
accountants' report 會(huì)計(jì)師報(bào)告
accounting equation 會(huì)計(jì)程式
accounting period 會(huì)計(jì)期間
accounting practice 會(huì)計(jì)慣例；會(huì)計(jì)實(shí)務(wù)
Accounting Society of China (ASC) 中國(guó)會(huì)計(jì)學(xué)會(huì)
accounting standard 會(huì)計(jì)準(zhǔn)則；會(huì)計(jì)標(biāo)準(zhǔn)
accounting treatment 會(huì)計(jì)處理方式
accounts payable 應(yīng)付賬款
accounts receivable 應(yīng)收賬款
accretion 增值
accrual basis【accounting】 應(yīng)計(jì)制；權(quán)責(zé)發(fā)生制*【會(huì)計(jì)】
accrued expenses 應(yīng)計(jì)費(fèi)用
accrued interest 應(yīng)計(jì)利息
accrued revenue 應(yīng)計(jì)收益
accumulated depreciation 累計(jì)折舊；累積折舊
accumulated interest 累計(jì)利息；累積利息
accumulated profits 累計(jì)利潤(rùn)；累積利潤(rùn)
ACI-The Financial Markets of Hong Kong (ACIHK) 香港財(cái)資市場(chǎng)公會(huì)
acid-test ratio 酸性測(cè)試比率
acquisition 收購(gòu)
acquisition of shells 買殼
acting in concert 一致行動(dòng)
active business pursuits【GEM】 活躍業(yè)務(wù)紀(jì)錄【創(chuàng)業(yè)板】
active market 交投活躍
actual market 現(xiàn)貨市場(chǎng)
actual price 現(xiàn)貨價(jià)
actual useful life 實(shí)際可用年期
actuary 精算師
ad valorem stamp duty 從價(jià)印花稅
add-on 附加利益；優(yōu)惠
additional AMS terminal user 附加自動(dòng)對(duì)盤終端機(jī)用家
additional margin 額外按金
Adjudication Division 審裁科
Adjudicator 審裁員
adjustable rate mortgage (ARM) 調(diào)息按揭
adjusted basis 調(diào)整基數(shù)
adjusted net assets 調(diào)整後資產(chǎn)淨(jìng)值
adjusted net tangible assets 調(diào)整後有形資產(chǎn)淨(jìng)值
adjustment 調(diào)整
administering bank 承辦銀行；經(jīng)辦銀行
admissible securities value 證券的認(rèn)可價(jià)值
admitted value 認(rèn)可值
advance 墊款
advance booking form 排期申請(qǐng)表格
Advertising Guidelines for Collective Investment Schemes 《集合投資計(jì)劃的廣告宣傳指引》
Advertising Guidelines for Pooled Retirement Funds 《集資退休基金的廣告宣傳指引》
Advisory Committee【SFC】 諮詢委員會(huì)【證監(jiān)會(huì)】
Advisory Specialist Group 專家諮詢小組
affiliate; affiliated company 聯(lián)屬公司
after market / aftermarket 二級(jí)市場(chǎng)
after-hours dealing 收市後交易
after-tax profits 稅後盈利；稅後利潤(rùn)；稅後溢利
after-tax real rate of return 稅後實(shí)際回報(bào)率
afternoon session 午市
agency account 代理戶口；代客買賣戶口
Agency Share Transfer System 【Mainland China】 代辦股份轉(zhuǎn)讓系統(tǒng) 【中國(guó)內(nèi)地】
agency trade 經(jīng)紀(jì)交易；代客買賣
agent 代理人
aggregate auction 集合競(jìng)價(jià)
aggregate market value 總市值
aging analysis of accounts 賬齡分析
alert message 訊息提示
Alert Messge Service 短訊提示服務(wù)
All Ordinaries Index (AOI) 所有普通股指數(shù)
all-or-none order 全部完成或放棄買賣盤
allotment 配發(fā)；股份配發(fā)
allottee 獲配發(fā)人
allowance【accounting】 備抵【會(huì)計(jì)】
allowance for bad and doubtful debts 壞賬及呆賬備抵
alpha coefficient alpha 係數(shù)
alternate 替任人
alternative investment 另類投資
Alternative Investment Market (AIM)【UK】 另項(xiàng)投資市場(chǎng)【英國(guó)】
amalgamation 合併
Amended and Restated Addendum to Memorandum of Understanding Governing Listing Matters 上市事宜諒解備忘錄補(bǔ)篇(重訂版)
American Chamber of Commerce (AMCHAM) 美國(guó)商會(huì)
American depository receipt (ADR) 美國(guó)預(yù)託證券；美國(guó)存托憑證*
American Stock Exchange (AMEX) 美國(guó)證券交易所
American style option 美式期權(quán)
amortisation 攤銷
AMS order book 自動(dòng)對(duì)盤系統(tǒng)未完成買賣盤紀(jì)錄
AMS Second Terminal 自動(dòng)對(duì)盤系統(tǒng)第二終端機(jī)
annual accounts 年度賬目
annual general meeting (AGM) 股東周年大會(huì)；年度股東大會(huì)*
annual report 年報(bào)
Appeals Panel【SFC】 上訴委員會(huì)【證監(jiān)會(huì)】
appetite for risk 風(fēng)險(xiǎn)容量
Application Programming Interface (API) 應(yīng)用程式界面
Applied Research Fund 應(yīng)用研究基金
appreciation 增值
appropriation 撥款
approved borrower 核準(zhǔn)借入人
approved deposit fund 認(rèn)可存款基金
approved lending agent 核準(zhǔn)借出代理人
approved redeemable share 核準(zhǔn)可贖回股份
arbitrage 套戥；套匯*；套利*
arbitrary scale up method 隨意提增法
arithmetic average; arithmetic mean 【statistics】 算術(shù)平均數(shù)【統(tǒng)計(jì)】
arm's length transaction 公正交易
arrears 積欠款項(xiàng)；欠款
articles of association 組織章程；組織細(xì)則
ASEAN Free Trade Area (AFTA) 東盟自由貿(mào)易區(qū)
ASEAN Regional Forum 東盟地區(qū)論壇
Asia-Pacific Central Securities Depository Group (ACG) 亞太區(qū)中央證券存管處組織
Asia Pacific Economic Cooperation (APEC) 亞太經(jīng)濟(jì)合作組織
Asia Pacific Loan Market Association 亞太貸款市場(chǎng)協(xié)會(huì)
Asia Pacific Regional Committee (APRC) of IOSCO 國(guó)際證監(jiān)會(huì)組織亞太區(qū)委員會(huì)
Asian and Oceanian Stock Exchanges Federation (AOSEF) 亞洲及大洋洲證券交易所聯(lián)會(huì)
Asian Development Bank (ADB) 亞洲開發(fā)銀行
Asian dollar bond 亞洲美元債券
Asian dollar market 亞洲美元市場(chǎng)
Asian Securities' Analysts Council (ASAC) 亞洲證券分析員公會(huì)
Asian Securities Analysts Federation 亞洲證券分析家協(xié)會(huì)
ask price; asked price 沽盤價(jià)；賣盤價(jià)
asset 資產(chǎn)
asset allocation 資產(chǎn)調(diào)配；資產(chǎn)調(diào)度
asset coverage 資產(chǎn)覆蓋率；資產(chǎn)保證
asset injection 注入資產(chǎn)
asset management company 資產(chǎn)管理公司
asset stripper 「拆骨專家」
asset stripping 拆賣資產(chǎn)；資產(chǎn)拆賣
asset swap 資產(chǎn)調(diào)換
asset-backed securities (ABS) 抵押證券；有資產(chǎn)支持的債務(wù)證券；資產(chǎn)擔(dān)保證券*
assignee 受讓人；承讓人；獲分配人士
assignment 轉(zhuǎn)讓
assignment【options】 指定分配【期權(quán)】
assignor 轉(zhuǎn)讓人
assistant supervisor【GEM】 助理主管【創(chuàng)業(yè)板】
associate 聯(lián)繫人士
associate; associate company; associated company 聯(lián)營(yíng)公司；關(guān)聯(lián)公司*
associated person 相聯(lián)人
Association Cambiste Internationale 國(guó)際外匯同業(yè)聯(lián)會(huì)
Association for Investment Management and Research (AIMR) 投資管理研究聯(lián)會(huì)
Association of Chartered Certified Accountants, The 特許公認(rèn)會(huì)計(jì)師公會(huì)
Association of International Accountants, The 國(guó)際會(huì)計(jì)師公會(huì)
Association of National Numbering Agencies (ANNA) 國(guó)際編碼機(jī)構(gòu)協(xié)會(huì)
Association of South-East Asian Nations (ASEAN) 東南亞國(guó)家協(xié)會(huì)（東協(xié)）
Association of Stockbrokers in Hong Kong (1891) 香港經(jīng)紀(jì)協(xié)會(huì)（1891年）
at-auction limit order 競(jìng)價(jià)限價(jià)盤
at-auction order 競(jìng)價(jià)盤
at-best order 價(jià)格盤
at-the-close order 收市盤；尾盤
at-the-money option 平價(jià)期權(quán)；等價(jià)期權(quán)
at-the-opening order 開市盤；頭盤
ATI Batch File Transfer 戶口轉(zhuǎn)移指示整批檔案?jìng)魉?BR> attributable equity interest 應(yīng)佔(zhàn)股權(quán)
auction 競(jìng)價(jià)投標(biāo)
auction【= open outcry】 口頭競(jìng)價(jià)【= 公開喊價(jià)】
auction market 競(jìng)價(jià)市場(chǎng)
Audit Committee【SFC】 核數(shù)委員會(huì)【證監(jiān)會(huì)】
Audit Committee 審核委員會(huì)
Audit Investigation Board (AIB) 審計(jì)調(diào)查委員會(huì)
audit test 稽核測(cè)試
audit trail 審核線索；覆核/追查根據(jù)
audited accounts 經(jīng)審核賬目
auditor 核數(shù)師；審計(jì)師*
auditors' report 核數(shù)師報(bào)告
austerity measures 緊縮措施
Australian Securities and Investments Commission (ASIC) 澳洲證券及投資監(jiān)察委員會(huì)（澳洲證監(jiān)會(huì)）
Australian Stock Exchange (ASX) 澳洲證券交易所
authorised capital 法定股本
authorised clerk 出市員；出市代表
authorised fund 認(rèn)可基金
authorised representative 授權(quán)代表
authorised user 認(rèn)可用戶
automatched stock 自動(dòng)配對(duì)股份
automated screen trading system (AST system) 自動(dòng)熒幕交易系統(tǒng)
automatic exercise【options】 自動(dòng)行使【期權(quán)】
Automatic Order Matching and Execution System (AMS) 自動(dòng)對(duì)盤及成交系統(tǒng)（自動(dòng)對(duì)盤系統(tǒng)）
Automatic Order Matching and Execution System / Second Generation（AMS/2） 第二代自動(dòng)對(duì)盤及成交系統(tǒng)
（第二代自動(dòng)對(duì)盤系統(tǒng)）
Automatic Order Matching and Execution System / Third Generation (AMS/3) 第三代自動(dòng)對(duì)盤及成交系統(tǒng)
（第三代自動(dòng)對(duì)盤系統(tǒng)）
average daily turnover 平均每日成交額
Average Return Warrant 平均結(jié)算權(quán)證
average value order 平均價(jià)盤